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Inter-Charity Donations is Valid Application of Income: ITAT Delhi

CA Vijayakumar Shetty 13 Jan 2026 309 Views 1 comment Print
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Case Law Details

Case Name : ITO Vs Prakash Sewa Trust (ITAT Delhi)
Related Assessment Year : 2016-17
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ITO Vs Prakash Sewa Trust (ITAT Delhi)

Inter-Charity Donation Is Valid Application of Income: ITAT Upholds Section 11 Exemption on Sale of Trust Property

The Delhi Bench ‘F’ of the ITAT, in ITO (Exemptions) v. Prakash Sewa Trust (AY 2016-17), dismissed the Revenue’s appeal and upheld the order of the CIT(A) granting exemption under sections 11 and 12 to

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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