Exemption u/s 12 A and 80 G of Income Tax Act: Allahabad HC directs to SDA for fresh Decision [Read Order]

The petitioner Society had constructed the building in question for charitable purposes and claimed concession for payment of process fee, development fee etc. as provided under Section 53 of the Act, 1973. It had also applied for exemption under Section 80-G of the Income Tax Act, 1961
Allahabad High Court - SDA - Income tax act - Development authority - TAXSCAN

The Allahabad High Court directed the Saharanpur Development Authority ( SDA )  to make a fresh decision regarding the exemption under Sections 12A and 80G of the Income Tax Act, 1961. The petitioner claims to be a Charitable Society registered by the Registrar of Societies, Uttar Pradesh under the Societies Registration Act, 1860 vide Registration…

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