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Rejection of Section 80G Grant for Procedural Lapse Unacceptable: ITAT Ahmedabad
Case Law Details
- Case Name
- Bipin Biharidas Charitable Foundation Vs CIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Ahmedabad
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Bipin Biharidas Charitable Foundation Vs CIT (ITAT Ahmedabad)
The case of Bipin Biharidas Charitable Foundation v. CIT (ITAT Ahmedabad) revolves around the rejection of the assessee’s application for approval under Section 80G(5) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Ahmedabad.
The appellant, a charitable foundation, had filed an application seeking approval under Section 80G(5) of the Act. However, the application was rejected by the Commissioner solely on the basis that it was filed under Section 80G(5)(ii) instead of Section 80G(5)(iii) of the Act....
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