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2010 (3) TMI 686 - PUNJAB AND HARYANA HIGH COURTRenewal of exemption under section 80G - no payment was made by the assessee- respondent to any of its members on account of salary or wages and that the assessee is purely a social organisation carrying out social activities - assessee-respondent has filed certificate of registration, memorandum of association, its rules and regu- lations, initial certificate granting exemption under section 80G of the Act, the renewals of exemption granted earlier, notes on activities annexed with Form 10G, consolidated audited balance-sheet, receipts of payments etc - Held that: - activities of the respondent-society are devoted to charity and social welfare activities - earlier years similar activities have been accepted by the Revenue - Tri- bunal has rightly continued the benefits to the assessee-respondent under section 80G(5)(vi) of the Act. The appeal is wholly without merit and the same is accordingly dismissed
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