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Anonymous donation towards construction of building eligible for Section 11 exemption
Case Law Details
- Case Name
- CIT Vs. MBA Nahata Charitable Trust (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02
- Courts
- All High Courts, Karnataka High Court
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CIT Vs. MBA Nahata Charitable Trust (Karnataka High Court)
Explore the Karnataka High Court’s decision in CIT Vs. MBA Nahata Charitable Trust regarding donations, exemptions, and assessment under Section 11 of the Income Tax Act.
The records clearly disclose that the assessee is a Charitable Trust duly registered under Section 12A of the Act. For the assessment yetirs referred to above, the assessee had filed return of income shoving receipt of donations towards the building fund. Originally, the return filed was accepted under Section 143(1) of the Act, subsequently, the Assessing Aut...
