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| The Tax Publishers2020 TaxPub(DT) 2723 (SC) : (2020) 272 TAXMAN 0087 INCOME TAX ACT, 1961
Section 261 Section 80G(5)
Where the Department preferred SLP to appeal against the judgment of Gujarat High Court in CIT (E) v. Rajkot Jilla Gayatri Parivar Trust (2020) 117 Taxmann.com 121 (Guj.) : 2019 TaxPub(DT) 6010 (Guj-HC), whereby the High Court held that issue was squarely covered in favour of assessee by decision of Supreme Court in the case of CIT v. Lok Sewa Sansthan Samiti Sonebhadra [(2019) 105 Taxmann.com 203 (SC) : 2018 TaxPub(DT) 6991 (SC)] that Tribunal was justified in directing the CIT to grant approval under section 80G since assessee was registered as a charitable institution under section 12A, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Deduction under section 80G(5) - Approval under section 80G--Charitable activity under section 2(15)--Eligibility of
Department preferred SLP to appeal against the judgment of Gujarat High Court in CIT (E) v. Rajkot Jilla Gayatri Parivar Trust (2020) 117 Taxmann.com 121 (Guj.) : 2019 TaxPub(DT) 6010 (Guj-HC), whereby the High Court held that issue was squarely covered in favour of assessee by decision of Supreme Court in the case of CIT v. Lok Sewa Sansthan Samiti Sonebhadra [(2019) 105 Taxmann.com 203 (SC) : 2018 TaxPub(DT) 6991 (SC)] that Tribunal was justified in directing the CIT to grant approval under section 80G since assessee was registered as a charitable institution under section 12A. Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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