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Income Tax Case Laws - Section: 10(23C)


Income Tax

Cases for Section: 10(23C)
Showing 1 to 15 of 189 Records


Chintels Education Society Versus Union of India And Others

Rejection of grant of certificate for registration u/s 10(23C)(vi) Educational institution - Whether the requirement of clause (vi) of sub-section (23C) of Section 10 of the Act has been fulfilled or not Held that:- As decided in American Hotel & ......

2014 (9) TMI 829 - BOMBAY HIGH COURT

National Health And Education Society Versus Asstt. Director of Income Tax (Exemption) -II(2), Mumbai

Reopening of assessment u/s 148 Jurisdiction to issue notice Full and true disclosure made or not - Held that:- There can be no reason to believe that income chargeable to tax has escaped assessment on the activity of pharmacy carried out at the ......


Swar Sangam & Others Versus Chief Commissioner of Income Tax, Kolkata-III & Others

Assessment of income of trust - Charitable purpose u/s 2(15) Exemption u/s 10(23C) Advancement of education in music both vocal and instrumental, dance, painting and science, commerce - an educational institution not for profit purpose and havin ......

2014 (9) TMI 267 - ITAT MUMBAI

Shree Nashik Panchvati Panjarpole Versus Director of Income-tax (Exem)

Cancellation of registration of Trust u/s 12AA(3) Charitable purpose or not u/s 2(15) Held that:- The assessee trust is carrying on these activities since its inception and was allowed exemption/registration u/s. 12AA of the Act and is also a not ......

2014 (9) TMI 41 - ITAT INDORE

ACIT 1(1) Bhopal Versus Madhya Pradesh Rajya Pathya Pustak Nigam

Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - Whether the assessee society is earning profit year to year and printing and publishing of prescribed text book and providing to the students at a cheaper rate is not an educational ......


The Commissioner of Income Tax, I Kanpur Versus M/s. Indus Technical Education Society

Exemption u/s 10(23C)(vi) Held that:- The interest was paid on the basis of the resolution passed by the Executive Committee of the assessee - There was no discrimination between the creditors - all the creditors got the interest @ 18% - relying up ......

2014 (8) TMI 565 - MADRAS HIGH COURT

The Commissioner of Income Tax Versus Madrasa E-Bakhiyath-Us-Salihath Arabic College

Exemption u/s 10(23C)(iiiad) Sale of bonds and property Capital receipt or non-recurring receipt - Whether the Tribunal was right in holding that the receipt from the sale of bonds and property had to be excluded from the aggregate receipts recei ......


Simpkins School Versus Director General of Income Tax (Investigation) And Others

Exemption u/s 10(23C)(vi) Requirement of approval under Rule 2BC Gross receipts to be lower than Rupees one crore Held that:- In American Hotel & Lodging Association, Educational Institute Vs. Central Board of Direct Taxes [2008 (5) TMI 17 - SU ......


The Commissioner of Income Tax And Another Versus Sisters of Our Lady of Providence Education Society

Grant of registration u/s 12AA(3) of the Act Object of society Exemption u/s 10 (23C)(vi)of the Act - Held that:- The registration u/s 12A of the Act can be sought either by the trust or by the institution - for the purposes of claim of exemption ......


Commissioner of Income Tax Versus Om Sarla Babu Educational Trust

Grant of exemption u/s 10(23-C) (iiiad) of the Act Held that:- CIT(A) as well as Tribunal rightly was of the view that the assessee had specifically raised the issue of Section 10(23C) (iiiad) and had placed on record the relevant and material fact ......

2014 (6) TMI 361 - ITAT HYDERABAD

Dy. Director of Income-tax(E) -I Versus Vidyananda Educational Society, Hyderabad.

Entitlement for exemption u/s 11 of the Act No approval u/s 10(23C)(vi) of the Act Requirement for registration u/s 12A of the Act Held that:- To avail exemption u/s 11 of the Act, the only requirement is that the assessee should have obtained ......

2014 (6) TMI 327 - ITAT HYDERABAD

Asstt. Director of Income tax (Exemption) Versus Sangam Laxmibai Vidyapeet

Eligibility for exemption - Approval u/s 10(23C) of the Act could not produce Educational institution Held that:- The order of the CIT(A) in granting exemption to the assessee in respect of its income under S.10(23C) of the Act is based on her de ......


The Commissioner of Income Tax And Another Versus Varanasi Catholic Education Society

Rejection of application of exemption u/s 10(23C)(vi) of the Act Activities of the Society ceased to be charitable as defined u/s 2(15) r.w section 11and 13 of the Act Held that:- Exemption u/s 10(23C)(vi) of the Act can be claimed by an assessee ......

2014 (5) TMI 937 - ITAT HYDERABAD

Asst. Director of Income-tax (Exemption) I, Hyderabad Versus Sri Chaitanya Educational Trust, Hyderabad

Refusal of exemption u/s 11 of the Act Approval u/s 10(23C)(vi) of the Act Educational institution Held that:- The AO is not correct in denying exemption to the assessee on that ground alone - even in absence of approval u/s 10(23C)(vi) of the ......

2014 (5) TMI 898 - DELHI HIGH COURT

Council For The Indian School, Certificate Examinations Versus Director General of Income Tax

Refusal to grant exemption u/s 10(23C)(vi) of the Act - Whether the generation of surplus by the petitioner would indicate that the assessee was also existing for the purposes of profit and whether the lapses on the part of the petitioner in awarding ......

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