The prayer is also to quash the notice dated issued by the CIT-1, Patna as to why the registration granted under Section 12AA of the Act to the Trust should not be cancelled. No.20698 of 2010, the petitioner-Shri Mahabir Sthan Nyas Samiti has sought quashing of the order of the Commissioner of Income Tax-1 dated, by which the application of the petitioner for renewal of grant of exemption under Section 80G of the Income-tax Act, 1961 (In short the "Act") has been refused holding that the assessee-trust does not fulfil the condition laid down in sub-section 5 (iii) of Section 80G of the Act. All the three writ applications raise several common issues and they have, accordingly, been heard together and are being disposed of by this common order.ģ. Ramesh Kumar Datta, J.-Heard learned counsels for the petitioners in all the three writ petitions and learned counsels for the Income-tax Department and for the Bihar State Board Of Religious Trust.Ģ.
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