Contravention of s. 11(5) have no bearing on renewal U/s. 80G(5)

By TG Team Income Tax Judiciary December 13, 2001

Case Name: Orpat Charitable Trust Vs Commissioner Of Income-Tax (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

Advertisement Even if the ground about contravention of the provisions of Section 11(5) of the Act is validly taken by the respondent, the same would have a bearing only at the point of time of the assessment of the petitioner-trust and would not be a material consideration in so far as granting of approval under Section 80G(5) of the Act is concerned. It may be a material factor, but cannot be the sole determinative factor for the purposes of arriving at a decision as to whether the certificate under Section 80G(5) is to be granted to an assessee or not. Gujarat High Court Orpat Charitab...

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