Exemption u/s 11 - donation to other charitable institution - ...

Assessee's Rs. 72,00,000 donation to Roman Catholic Diocese deemed ultra vires; violates Section 11(1)(a) of Income Tax Act.

February 19, 2021

Case Laws Income Tax AT

Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of medical relief and running of hospitals - the act of donating/contributing ₹ 72, 00, 000/- as donation by the assessee to donee viz. Roman Catholoc Diocose Private Limited , was ultra vires the object clause of the donor and does not comply with the mandate of Section 11(1)(a). - AT

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Exemption u/s 11 - donation to other charitable institution - ...

Assessee's Rs. 72,00,000 donation to Roman Catholic Diocese deemed ultra vires; violates Section 11(1)(a) of Income Tax Act.

February 19, 2021

Case Laws Income Tax AT

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