2003 (7) TMI 59 - HC - Income Tax

The present application has been filed for quashing the communication, made to the petitioner by the Commissioner of Income-tax, raffia, that the application filed by the petitioner for renewal of exemption under section 80G of the Income-tax Act, 1961, has been rejected it appears that a large number of charitable activities have been indicated but unfortunately since 1995 except the construction of shopping complex no other charitable work has been done by the petitioner Thus, application filed by the petitioner for renewal of exemption under section 80G of the Income-tax Act, 1961, has been rightly rejected

Summary

The High Court PATNA dismissed the application seeking to quash the rejection of renewal of exemption under section 80G of the Income-tax Act, 1961. The Commissioner found that no charitable activities were carried out except for constructing a shopping complex, leading to the rejection of the renewal application. The court upheld the Commissioner's decision, stating that no interference was warranted.