Material from internet is not cogent evidence which can justify invocation of section 13

CIT (Exemptions) Vs Hamdard Laboratories (India) (Delhi High Court) Delhi High Court held that AO is required to bring on record cogent evidence to justify the invocation of Section 13 of the Income Tax Act to deny exemption. Notably, material collected from the internet cannot be termed as corroborative piece of evidence. Accordingly, writ of revenue dismissed. Facts- Respondent/Assessee is a Trust registered u/s. 12A of the IT Act. The case was selected for scrutiny by the AO. Notably, the two properties were provided for use to the trustees and their families at a consolidated lease rent of...