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Income Tax - Highlights / Catch Notes

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Denial of Approval u/s 80G - The Assessee's argument that ...


Request for 80G Approval Denied Over Lack of Evidence for Charitable Activities; Tribunal Supports CIT(E) Decision.

February 1, 2024

Case Laws     Income Tax     AT

Denial of Approval u/s 80G - The Assessee's argument that donations were required for non-recurring expenses related to construction was not supported by evidence. Additionally, no expenditures in the Income & Expenditure account were found to correspond with the charitable claims made by the Assessee. - Considering these factors, the Ld. CIT(E) concluded that the Assessee's purpose for seeking donations did not align with the objectives of section 80G. As the Assessee failed to provide any other compelling rationale for approval, the request was denied. - Tribunal upheld the Order of CIT(E).

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