Exemption u/s 11 - charitable activity u/s 2(15) - cancellation ...

Charitable Organization Challenges Registration Cancellation u/s 12AA for Questioned Donation Authenticity; Cites Compliance with Sections 11 and 2(15).

February 12, 2021

Case Laws Income Tax AT

Exemption u/s 11 - charitable activity u/s 2(15) - cancellation of registration u/s 12AA - the assessee submitted that the same were directly deposited in the in the bank account and duly accounted in the books of accounts. If the Ld.CIT(E) suspects the donations, the CIT(E) ought to have taken action for assessing the same as income u/s 68 r.w.s. 115BBE as per law, but there is no case for suspecting the genuineness of the activity of the society. - AT

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Exemption u/s 11 - charitable activity u/s 2(15) - cancellation ...

Charitable Organization Challenges Registration Cancellation u/s 12AA for Questioned Donation Authenticity; Cites Compliance with Sections 11 and 2(15).

February 12, 2021

Case Laws Income Tax AT

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