Case Law Details
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 for the Assessment Year 2017-18. This denial was based on the grounds that the donor had deducted tax at source (TDS) under Sections 194C and 194J of the Act while allocating grants to the foundation.
Please become a Premium member. If you are already a Premium member, login here to access the full content.