Case Law Details
Case Name : Director Of Income Tax Vs Hans Raj Samarak Society (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The assessee received a donations which was not “anonymous donations” within the meaning of Section 11(3) of the Act because the receipts issued by the assessee trust were still in the custody of the department as the receipt books were impounded in the course of the survey and no confirmations were required to be filed by the assessee. In these circumstances the Tribunal held that Section 68 cannot be applied as the amount has already been shown by the assessee as income. The Tribunal referred to the judgment of this Court in Director of Income Tax (Exemption) v. Keshav Social and Charita...
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what amount of Govt.Revenue will be charged to transfer the properties in fevour of the charitable trust (for making the GIFT DEED ).