(982) INCOME TAX OFFICER (E) WARD-2(4), NEW DELHI Vs. PRAKASH SEWA TRUST[INCOME TAX APPELLATE TRIBUNAL, DELHI] 07-01-2026
Income Tax Act, 1961 — Sections 11, 12, 12A, 12AA, 13 — Charitable Trust — Exemption — Denial of exemption — Sale of property — Donation of sale proceeds — Assessing Officer (AO) denied exemption for sale of land and its proceeds donated to another trust, citing non-activity, questionable donee trust, and sale method. Commissioner (Appeals) deleted the addition, holding that donation to another
India Law Library Docid # 2438488