Held that the Competent Authority has not examined the activities carried out by Trust, source of funds and how they were distributed to employees. Matter remanded. (AY. 2018-19)
ICRW Group Gratuvity Trust v. CIT (2021) 92 ITR 357 (Delhi)(Trib.)
S. 12AA : Procedure for registration-Gratuity payment to employees-Matter remanded for re examination. [S. 2(15), 11]