Commissioner Of Income Tax Raipur Chhattisgarh Versus Rishabh Foundation Trust

Chhatisgarh High Court (Division Bench (DB)- Two Judge)

TAXC->TAX MATTER, 166 of 2017, Judgment Date: Feb 06, 2018

Section 12A of the Income Tax Act nowhere empowers the Commissioner of Income Tax to assess the objects vis-a-vis the donation received by the Charitable Trust in the first year of its establishment. At the stage of Section 12A, the Commissioner is not to examine the application of income.

Commissioner Of Income Tax Raipur Chhattisgarh Versus Rishabh Foundation Trust