Case Law Details
Case Name : Nrisimha Priya Charitable Trust Vs Central Board of Direct Taxes (Madras High Court)
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All High Courts Madras High Court
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Nrisimha Priya Charitable Trust Vs Central Board of Direct Taxes (Madras High Court)
Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for filing application to new trust having provisional approval u/s. 80G is violative of Article 14 of the Constitution of India.
Facts- The petitioner trust was established on 09.09.2021 and is allotted a Permanent Account Number under the Income-Tax Act, 1961 (from now on referred to as ‘the Act‘). The trust is formed with charitable and educational goals. The petitioner ha...
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