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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Revision u/s 263 - Eligibility of deduction u/s 80G - Deduction ...

Income Tax

December 23, 2022

Revision u/s 263 - Eligibility of deduction u/s 80G - Deduction u/s 80G for donation made to Ramkrishna Mission Ashram, ld. PCIT took an adverse view for want of donation receipts and certificate of registration of the donee. Assessee has furnished all the relevant documentary evidences to substantiate its claim which ld. PCIT has failed to consider himself. - revision order passed by the ld. Pr. CIT u/s 263 quashed - AT

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