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Section 80G Approval Cannot Be Denied on Technical Limitation Grounds: ITAT Surat

Case Law Details

Case Name
Gujarat Hira Bourse Vs CIT (Exemption) (ITAT Surat)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2023-24
Advertisement Gujarat Hira Bourse Vs CIT (Exemption) (ITAT Surat) The ITAT Surat disposed of a batch of six appeals challenging separate orders of the Commissioner of Income Tax (Exemptions) [CIT(E)], who had rejected applications for final approval under Section 80G(5) of the Income-tax Act, 1961. Since common questions of law and fact were involved, the Tribunal treated the appeal of Gujarat Hira Bourse as the lead case and decided all appeals through a consolidated order. Lead Case – Gujarat Hira Bourse The assessee, an existing charitable institution established in 2000, had obtained ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,666

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