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Exemption from tax allowable on donations to Shirmoni Gurdwara Parbandhak Committee
Case Law Details
- Case Name
- Shirmoni Gurdwara Parbandhak Committee Vs CIT (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Amritsar
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Shirmoni Gurdwara Parbandhak Committee Vs CIT (ITAT Amritsar)
Conclusion: Donations made to the Shiromani Gurdwara Prabandhak Committee, which controlled the functioning of most of the historical gurdwaras in Punjab, Haryana and Himachal Pradesh, would be eligible for tax exemption as assessee’s total expenditure incurred on the religious activities was less than 5% during these years and it was not exclusively for the benefit of one particular religious community.
Held: Assessee had filed an application for registration under Section 80G to CIT but it was rejected in 20...
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