Taxcharcha
Income TaxRecent Case Laws

Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi

by Team Taxcharcha0517
M/S ADMACH AUTO LIMITED, ITA NO. 9543/DEL/2019

 

 

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-04.04.2019-2.odt” comments=”true” SVG=”true”]

To Download, Kedar Educational Society. Vs The CIT (Exemption), Chandigarh. ITA No. 7708/Del/2018

Related posts

Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi

Team Taxcharcha

In terms of section 194A(1), The time of deduction of tax u/s 194A(1) is undisputedly time at which interest is to be credited to account of payee or when it is paid in cash/cheque or draft therefore, deduction of tax at source on interest income before close of financial year concerned as provided under section 194A(4) would not obligate assessee bank from penalty for not deducting tax at source at time of credit of said income in payee’s account – HC Allahabad

Team Taxcharcha

Submission of evidence during seizure isn’t necessary; can be done in assessment proceeding as well: HC

Team Taxcharcha