ITAT Raipur restored a penalty appeal to the CIT(A) for fresh adjudication after finding the dismissal was an ex parte order. Tribunal ruled that a CIT(A) cannot summarily dismiss an appeal for ...
ITAT clarified that education and camps on Jain principles cannot be treated as wholly religious. Registration u/s 80G can only be denied if religious expenditure exceeds the statutory 5% ...
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