Case Law Details
Aroh Foundation Vs Commissioner of Income Tax Exemption & Anr. (Delhi High Court)
Mere Deduction Of TDS By Donor On Grants Would Not Disentitle The NGO From Sections 11 Exemption: Delhi High Court
The recent judgment by the Delhi High Court in the case of Aroh Foundation vs. Commissioner of Income Tax Exemption & Anr. has significant implications for non-governmental organizations (NGOs) seeking tax exemptions under Sections 11 and 12 of the Income Tax Act, 1961.
Background:
The Aroh Foundation, a registered NGO, had its exemption under Sections 11 and 12 of the Income Tax Act denied for the Assessment Year 2017-18. This denial was based on the grounds that the donor had deducted tax at source (TDS) under Sections 194C and 194J of the Act while allocating grants to the foundation.
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