Disallowance of Donation made to Trust u/s 35 AC of Income Tax without conducting Enquiry is invalid: ITAT [Read Order]

Disallowance of Donation - Donation made to Trust - Income Tax - ITAT - taxscan

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that disallowance of donations made to the trust under section 35 AC of the Income Tax Act, 1961 without conducting enquiry is invalid. Ravindra K. Reshamwala, the assessee challenged the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader