TDS Deduction on donation Doesn’t Disqualify NGO from Sections 11 Exemption: Delhi HC

Aroh Foundation Vs Commissioner of Income Tax Exemption & Anr. (Delhi High Court) Mere Deduction Of TDS By Donor On Grants Would Not Disentitle The NGO From Sections 11 Exemption: Delhi High Court The recent judgment by the Delhi High Court in the case of Aroh Foundation vs. Commissioner of Income Tax Exemption & Anr. has significant implications for non-governmental organizations (NGOs) seeking tax exemptions under Sections 11 and 12 of the Income Tax Act, 1961. Background: The Aroh Foundation, a registered NGO, had its exemption under Sections 11 and 12 of the Income Tax Act denied f...