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Documents citing Church???S Auxiliary For Social Action ... vs Director General Of Income Tax ... on 22 January, 2010

Social For Action, Pune vs Ito Exemption Ward 1(2), Pune on 28 August, 2024

6. During the course of proceedings before the Ld. registering authority the assessee failed to bring this mistake to the notice of Ld. CIT(E) for the want of reasonable opportunity. Failing to which the Ld. CIT(E) proceeded in accordance with the law and in absence of certificate of Regular Registration and without further opportunity to the appellant rejected the ITAT-Pune Page 3 of 4 Social For Action Vs CIT(E) ITA No.0991/PUN/2024 application in limine without touching the merits of the case the application in violation of principle of natural justice as directed by Clause (ii)(b)(B) of 2nd proviso to section 80G(5) of the Act.
Income Tax Appellate Tribunal - Pune Cites 5 - Cited by 0 - Full Document

Acit., Exemptions Circle-1(1), ... vs Pharmaceuticals Export Promotion ... on 11 February, 2025

6. It was submitted that once the statute under Section 11(1)(a) read with 11(1)(c) is specific, clear and unambiguous and provides for the deduction of the expenditure incurred in India only, then it is not correct for the Ld.CIT(A) to grant relief for the amount spent out of India which is contrary to the provisions of 11(1)(a) of the Act. It was further submitted that if the assessee is an organization set up by the Government of India, then a specific notification should have been issued by the Board through a special / general order, exempting the expenditure incurred outside India from the total income of the assessee. In the present case, no such notification has been issued either generally or specifically, granting exemption to the assessee for incurring expenditure outside India, even for achieving its aims and objectives of the assessee. The ld.DR has also drawn our attention to the recent decision of the Tribunal in the case of Church's Auxiliary for Social Action Vs. ACIT (Exemptions), in ITA No.4517/Del/2018 dt.26.07.2022, wherein the Tribunal has held has under :
Income Tax Appellate Tribunal - Hyderabad Cites 35 - Cited by 0 - Full Document
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