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Case Law Details

Case Name : Anudip Foundation for Social Welfare Vs CIT(Exemption) (ITAT Kolkata)
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Anudip Foundation for Social Welfare Vs CIT(Exemption) (ITAT Kolkata)

In a significant ruling by the Income Tax Appellate Tribunal (ITAT) Kolkata, the case of Anudip Foundation for Social Welfare vs. Commissioner of Income Tax (CIT) (Exemption) highlights the complexities involved in obtaining final approval under Section 80G of the Income Tax Act, 1961. The judgment, dated 22nd November 2023, revolves around the rejection of the foundation’s application for final approval under Section 80G(5)(iii) of the Act. This article provides a detailed analysis of the case, the legal p

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