[aaykarbhavan] Trust could claim sec. 80G relief even when it was not eligible to claim benefit of secs. 11 and 12

 

Trust could claim sec. 80G relief even when it was not eligible to claim benefit of secs. 11 and 12

August 27, 2014[2014] 48 taxmann.com 30 (Delhi - Trib.)/[2014] 31 ITR(T) 226 (Delhi - Trib.)

IT: Where assessee was denied exemption under section 11, income of assessee to be computed under general provisions of Income-tax Act

IT: It cannot be said if assessee is not eligible for exemption under sections 11 and 12, he is not eligible for deduction under section 80G

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Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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