2014 (2) TMI 1069 - ITAT HYDERABAD
Social Action for Rural Education Health and Loving Life of Abundance Society Versus Asstt. Director of Income-tax
Addition made u/s 69B of the Act - Undisclosed sale consideration for the purchase of a land - Claim of Exemption u/s 10(23C)(iiiad) of the Act - Survey action under S.133A - validity of statement which was retracted later – Held that:- In view of th ......
2014 (2) TMI 887 - ITAT HYDERABAD
Dy. Director of Income-tax (Exemption) Versus Chaitanya Memorial Education Society,
Eligibility for exemption u/s 11 - Approval u/s 10(23C) of the Act not granted - Educational institution – Charitable purpose - Held that:- The decision in Ass. DIT Versus Sri Chaitanya Memorial Education Society [2014 (2) TMI 670 - ITAT HYDERABAD] f ......
2014 (2) TMI 670 - ITAT HYDERABAD
Ass. DIT Versus Sri Chaitanya Memorial Education Society
Eligibility for exemption u/s 11 of the Act – Approval u/s 10(23C) of the Act not granted – Held that:- The appellant would be eligible for the claim of exemption u/s 11, even if the conditions u/s 10(23C)(vi) had not been complied with, subject to t ......
2014 (2) TMI 658 - KARNATAKA HIGH COURT
Visvesvaraya Technological University Versus Assistant Commissioner of Income-tax
Claim of Exemption u/s 10(23C)(iiiab) of the Act – Purpose of University – Held that:- Whether rejecting the claim of the University seeking exemption/deduction u/s 10(23C) (iiiab) of the Act was justified and Whether the University is existing solel ......
2014 (2) TMI 514 - ITAT COCHIN
Shri A. Abdul Salam M/s AS. Cashew Exporters Versus Dy. CIT, Cent. Cir. Kollam
Addition made u/s 43B of the Act - Assessee has not furnished any explanation to the proposal - Held that:- The assessing officer found that the sales were shown as net of trade discount - the assessee debited an amount in the profit & loss account a ......
2014 (2) TMI 307 - ITAT HYDERABAD
Asst. Director of Income-tax (Exemptions) Versus M/s Bishop Solomon Educational Trust,
Eligibility for exemption u/s 11 - Held that:- Relying upon the decision in ACIT(Exemptions) vs. Raisatani Siksha Samiti [2008 (3) TMI 501 - ITAT HYDERABAD ]- Merely because s. 10(23C) provides for exemption of the income of an educational institutio ......
2014 (2) TMI 305 - ITAT COCHIN
The ACIT, Cent. Cir, Kollam Versus Sabarigiri Trust Anchal, Kollam
Whether the assessee is entitled for exemption u/s 10(22) and 10(23C) - Held that:- Relying upon the decision in Sole Trustee, Loka Shikshana Trust vs Commissioner of Income-tax [1975 (8) TMI 1 - SUPREME Court] - When there is no obligation to utiliz ......
2014 (2) TMI 182 - MADHYA PRADESH HIGH COURT
Lokmanya Shiksha Samiti Versus Income-tax Officer (OSD)
Rejection of application for approval u/s 10(23C)(vi) of the Act – Registration of Educational Institution – Held that:- The application filed on behalf of the petitioner was not for the awarding exemption for the year 2011-12 but for the assessment ......
2014 (2) TMI 175 - ITAT JAIPUR
The Asstt. Commissioner of Income tax Versus M/s. Model Public School
Deletion made u/s 10(23C)(vi) of the Act – Deletion made on vehicle expenses – Held that:- The Assessing Officer disallowed the claim of the assessee for the reason that the order passed by the ITAT, Jaipur Bench for restoring the registration u/s 12 ......
2014 (2) TMI 72 - GAUHATI HIGH COURT
Sree Kanya Pathsala Trust Versus Union of India
Application for exemption u/s 10(23C)(vi) - Held that:- Relying upon the decision in Aditanar Educational Institution v. Addl. CIT [1997 (2) TMI 3 - SUPREME Court] - The applicability of section 10(22) should be evaluated or investigated every year a ......
2014 (1) TMI 1539 - GUJARAT HIGH COURT
DIRECTOR OF INCOME TAX (EXEMPTION) Versus SABARMATI ASHRAM GAUSHALA TRUST
Charitable activity - Applicability of proviso to section 2(15) - activity of breeding milk cattle; to improve the quality of cows and oxen and other related activities. - AO observed that, considerable income was generated from the activity of milk ......
2014 (1) TMI 1500 - ITAT AGRA
Deputy Commissioner of Income-tax Versus Nehru Prasutika Asptal Samiti
Eligibility for exemption u/s 11of the Act – Investment of surplus fund in FDRs – Whether the earning of interest on surplus funds can be treated as educational or charitable activity – Held that:- The decision in DIT(Exemption) v. Dalmiya Shiksha Pr ......
2014 (1) TMI 1437 - ITAT AMRITSAR
Sukhmani Society for Citizen Services Versus Income Tax Officer
Exemption of income of society u/s 12(23BBA) of the Act – Nature was not of charitable or public religious trust – Held that:- The decision in Sukhmani Society for Citizen Services Vs. Commissioner of Income Tax-I, Jalandhar [2014 (1) TMI 70 - ITAT A ......
2014 (1) TMI 1310 - ITAT DELHI
Aditya Siksha & Swasathya Samiti (Regd.) Versus ITO, Ward-I, Bhiwani
Ex-parte judgement passed without serving of notice – Disallowance of Deduction u/s 10(23C) of the Act – Society registered for imparting education – Held that:- The assessee is a society established for the purpose of imparting education and not for ......
2014 (1) TMI 556 - ALLAHABAD HIGH COURT
Nehru Prasutika Aspatal Samiti Versus Commissioner Of Income Tax
Eligilbility for exemption u/s 10(23C)(iiiae) - Held that:- In order to fall within sub clause (iiiae), the income must be received by any person on behalf of any hospital or other institution which exists solely for philanthropic purposes and not fo ......