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1 - 7 of 7 (0.42 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Director Of Income Tax vs M/S Garden City Educational Trust on 15 July, 2009
14. We are of the opinion that the shortcomings by
themselves cannot be put on par with lack of
genuineness of the Society, in the activities of the
Society. However, as noticed in the judgment of this
court rendered in the case of GARDEN CITY
EDUCATIONAL TRUST (Supra), this is the exercise
which perhaps the assessing authority may have to
indulge in at the time of examining the returns filed by
a Charitable Organisation claiming exemption in terms
of Sections 11 and 12 of the Act.
The Finance Act, 2018
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