If assessee had claimed certain depreciation to which it was not entitled, recognition under section 80G cannot be denied

CASE LAWS DETAILS DECIDED BY: ITAT, Delhi Bench `G’, Delhi, IN THE CASE OF: Shri Lalita Ashram Trust Vs. CIT,  APPEAL NO: ITA No. 4440 (Del) of 2009, DECIDED ON April 30, 2010 RELEVANT PARAGRAPH 5. We have heard both the parties and gone through the material available on record. There is no dispute that the trust has been granted registration under section 12-A since its inception and had been enjoying the benefit of registration section 80-G upto 31st March, 2009. Under section 80-G of the Act, a deduction is allowed to an assessee while computing his total income in respect of donati...