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Case Law Details

Case Name : M/s Ganeshee Lal Education Society V/s. Commissioner of Income Tax (ITAT Delhi)
Related Assessment Year : 2011- 12
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In the instant case, indisputably the society is running a school since 2003 and has been continuously allowed exemption u/s 10(23C)(iiiad) of the Act. Ignoring these aspects, the ld. CIT in the impugned order rejected the request for registration while observing that the society did not place before him or the Addl. CIT, original instrument of its establishment and that it was controlled by family members of Shri Rajinder Singh while cash payments had been made without deduction of TDS. Thereafter, the ld. CIT concluded that ‘neither aims/objects and terms of memorandum are of the charitabl...
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