Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (8) TMI 984

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rred by the assessee against the order of the ld. Commissioner of Income-tax denying recognition under section 80G(5)(vi) of the Income-tax Act, 1961 (hereinafter called in short the Act ). 2. The facts in brief borne out from the record are that the assesseesociety was engaged in charitable activities and has filed application for grant of recognition under section 80G(5)(vi) of the Act on 25 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 80G(5)(vi) of the Act. Since nothing has been brought on record by the ld. Commissioner of Income-tax while denying recognition under section 80G(5)(vi) of the Act, the ld. Commissioner of Income-tax may be directed to grant recognition under section 80G(5)(vi) of the Act to the assessee-society. 4. The ld. D.R., on the other hand, has placed reliance upon the order of the ld. Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... except organizing Yoga camp. One more reason stated by the ld. Commissioner of Incometax for denial of recognition under section 80G(5)(vi) of the Act is that dominant object of the assessee-society is to run/establish hospitals etc and to impart medical treatment to poor and senior citizens. But he has not brought out anything on record to establish that the assessee-society was ever engaged in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates