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1 - 10 of 12 (0.26 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005
In the case of
Sonepat Hindu Educational & Charitable Society vs. CIT (supra), it has
been held that while dealing with the application u/s. 80G(5), the scope of
enquiry by the CIT extends to eligibility of the applicant to exemption
under various provisions referred to in that sub-section but not to actual
computation of income under the Act. Registration of an institution u/s.
12A by itself is a sufficient proof that the institution is created or
established for charitable or religious purposes.