Case Law Details
Case Name : Institute of Driving and Traffic Research Vs Commissioner of Income Tax (ITAT Raipur)
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All ITAT ITAT Raipur
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Institute of Driving and Traffic Research Vs Commissioner of Income Tax (ITAT Raipur)
The Institute of Driving and Traffic Research (IDTR), backed by Maruti Suzuki India Ltd. and the Chhattisgarh Government, appealed against the rejection of its Form 10AB application under Sections 12AB and 80G(5) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Bhopal, declined the application citing commercial activities beyond charitable purposes.
The ITAT Raipur, in ITA No.199/RPR/2024, scrutinized the rejection grounds. The institute argued inadequate opportunity
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