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Case Law Details

Case Name : Indian Red Cross Society Vs CIT (ITAT Ahmedabad)
Appeal Number : ITA No: 359 & 360/Ahd/2023
Date of Judgement/Order : 11/10/2023
Related Assessment Year :
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Indian Red Cross Society Vs CIT (ITAT Ahmedabad)

Introduction: Two appeals have been filed by the Indian Red Cross Society against the denial of registration under sections 12AB and 80G(5) of the Income Tax Act. The denial is primarily based on concerns related to compulsory transfers of donation funds, raising questions about whether they fall under the definition of voluntary donations and if they contribute to the trust’s objectives.

Detailed Analysis: The Indian Red Cross So

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