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1 - 10 of 11 (0.28 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
N.N. Desai Charitable Trust vs Commissioner Of Income Tax on 5 May, 1999
15. Further, the case law relied on by the assessee in the case of
N.N. Desai Charitable Trust vs. CIT (supra), the Hon'ble Gujarat High
Court has observed that "the authorities examining the question
whether the funds or institution is eligible to be certified for the
10 I.T.A. No.1644
No.1644/M/
1644/M/13
/M/13
purposes of section 80G is not to act as an assessing Officer. Once the
applicant trust was registered under section 12A and was granted
approval under section 80G(5) and also renewed thereafter, the ld. CIT
was not justified in refusing for renewal of approval on the ground that
the income of the applicant trust was likely to be included in the
taxable income for not complying with the requirement of section 11 of
the Act.
Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005
14. The case law relied on by the assessee in the case of Sonepat
Hindu Educational and Charitable Society v. CIT (supra), while dealing
with the application under section 80G(5), the scope of enquiry by the
ld. CIT extends to eligibility of application to exemption under various
provisions referred to in the sub-section, but not to actual computation
of income under the Act. The Registration of an institution under
section 12A by itself is sufficient proof that the institution has created or
established for charitable or religious purposes.