![AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094877-itat-itat-allows-deduction-donation-deduction-citing-valid-approval-taxscan.webp "AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]")
AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed a deduction of ₹1.75 crore under section 35AC of Income Tax Act,1961, for a...
![Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Donation-Capital-Projects-Donation-received-for-Capital-Projects-of-Trust-Trust-Corpus-Donations-taxscan.jpg "Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]")
![Disallowance of Donation made to Trust u/s 35 AC of Income Tax without conducting Enquiry is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Disallowance-of-Donation-Donation-made-to-Trust-Income-Tax-ITAT-taxscan.jpg "Disallowance of Donation made to Trust u/s 35 AC of Income Tax without conducting Enquiry is invalid: ITAT [Read Order]")
![Activities of Donation to Veda Pathashalas, Veda Pundits, Medical Assistance etc. are “Charitable” in Nature: ITAT allows Approval u/s 80G [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Donation-Activities-of-Donation-Veda-Pathashalas-Veda-Pundits-Medical-Assistance-Charitable-ITAT-Approval-Taxscan.jpg "Activities of Donation to Veda Pathashalas, Veda Pundits, Medical Assistance etc. are “Charitable” in Nature: ITAT allows Approval u/s 80G [Read Order]")
Exemption u/s 10 (23C) not to be Denied Unless Donation to Trusts Evidentiated as Bogus: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has recently, in an appeal filed before it, held that the exemption u/s 10(23C) shall not be denied, unless the donation made to trusts, is...
![Exemption u/s 10 (23C) not to be Denied Unless Donation to Trusts Evidentiated as Bogus: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Donation-Trusts-Donation-to-Trusts-Bogus-ITAT-Income-tax-tax-taxscan.jpg "Exemption u/s 10 (23C) not to be Denied Unless Donation to Trusts Evidentiated as Bogus: ITAT [Read Order]")
Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack bench has held that the amount of donation received by a Trust with a specific direction to use the same for a differentproject undertaken by them is...
![Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Donation-Trust-Special-Project-Exemption-ITAT-Taxscan.jpeg "Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]")
No GST on Service of Display of Name or Placing of Name Plates of the Donor in Premises of Charitable Organisations Receiving Donation or Gifts: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that, Goods and Services Tax ( GST ) is not applicable on the service of display of name or placing of name plates of the donor...
![No GST on Service of Display of Name or Placing of Name Plates of the Donor in Premises of Charitable Organisations Receiving Donation or Gifts: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2019/10/Name-Plates-GST-Taxscan.jpg "No GST on Service of Display of Name or Placing of Name Plates of the Donor in Premises of Charitable Organisations Receiving Donation or Gifts: CBIC [Read Circular]")
Tax Exemption can’t be denied to Trust Merely because One Donation in One Year is doubted: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the income tax exemption cannot be denied to a Trust merely because one donation in one year is doubted. While concluding the...
![Tax Exemption can’t be denied to Trust Merely because One Donation in One Year is doubted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Exemption-80G-Donation.jpg "Tax Exemption can’t be denied to Trust Merely because One Donation in One Year is doubted: ITAT [Read Order]")
Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]
A division bench of the Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the Assessing Officer was rightly disallowed deduction claim since their involved sham transaction under the...
![Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Sham-Transaction-Donation-ITAT-Taxscan.jpg "Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]")
Activities of a Trust can’t be suspected merely on Ground that it Received Donation and Grants from other Entities: ITAT [Read Order]
The Income Tax Appellate Tribunal, New Delhi recently ruled that activities of the trust cannot be suspected merely on the ground that it received donation and grants from other entities and the ITAT...
![Activities of a Trust can’t be suspected merely on Ground that it Received Donation and Grants from other Entities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Donation-Taxscan.jpg "Activities of a Trust can’t be suspected merely on Ground that it Received Donation and Grants from other Entities: ITAT [Read Order]")
Anonymous Donation: ITAT Mumbai says, the Burden of Proving the Genuineness of Donation is on the Trust [Read Order]
In Madhavi Raksha Sankalp Nirmal Niketan v. DCIT (Exemption), the ITAT Mumbai said that in cae of allegation regarding anonymous donations receied by a Trust, other than a religious Trust, the onus of...
![Anonymous Donation: ITAT Mumbai says, the Burden of Proving the Genuineness of Donation is on the Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Donation-Taxscan-1.jpg "Anonymous Donation: ITAT Mumbai says, the Burden of Proving the Genuineness of Donation is on the Trust [Read Order]")