Donations to other Charitable Institutions meets Test of Application of Income for Charitable Purposes: Delhi HC upholds Decision of ITAT [Read Order]

Donations extended to other charitable institutions would meet the test of application of income for charitable purposes, rules Delhi HC
ITAT - Delhi High Court - Income Tax - Income Tax Appellate Tribunal - Charitable Purposes - taxscan

The Delhi High Court uphold the decision of the Income Tax Appellate Tribunal (ITAT), observed that the donations to other charitable institutions meets test of application of income for charitable purposes. The respondent assessee is registered under Section 12-A of the Income Tax Act, 19613 and has also been extended benefit of Section 80G(5)(vi) of…

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