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

 

Income Tax


Cases for Section: 10(23C)
 
Showing 1 to 15 of 181 Records
 

2014 (7) TMI 264 - ALLAHABAD HIGH COURT

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 ......

2014 (6) TMI 377 - ALLAHABAD HIGH COURT

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 ......

2014 (6) TMI 48 - ALLAHABAD HIGH COURT

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 ......

2014 (5) TMI 821 - ALLAHABAD HIGH COURT

The Sunbeam Academy Educational Society Versus The Chief Commissioner of Income Tax And Others

Rejection of extension of approval u/s 10(23C)(vi) of the Act – Held that:- Relying upon Family Planning Services Project Agency vs. Union of India and others [2013 (9) TMI 767 - ALLAHABAD HIGH COURT] and CBDT circular No.7 of 2010 has clearly held t ......

2014 (5) TMI 328 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (Ii) Versus M/s. Hardayal Charitable & Educational Trust

Allowability of exemption u/s 10(23C)(iiiad) of the Act – Trust not solely for charitable purpose – Held that:- The Tribunal was of the view that there may be certain dormant objects which have never been pursued in reality by the assessee and the me ......

2014 (4) TMI 941 - ITAT HYDERABAD

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

Entitlement for exemption u/s 10(23C)(vi) of the Act – Exemption u/s 11 of the Act – Deposits and donations added – Nature of the Institution – Educational OR profit motive - Revenue was of the view that the donations are not voluntary and they are l ......

2014 (4) TMI 924 - ITAT CHENNAI

Deputy Director of Income-tax Versus M/s. Madarasa E-Bakhiyath-Us-Salihath Arabic College

Nature of assessee – Charitable institution or not u/s 12A of the Act – Exemption u/s 10(23C)(iiiad) of the Act - Held that:- The assessee exists more than 127 years and the college is established for the purpose of Arabic language, literature and cu ......

2014 (4) TMI 747 - KARNATAKA HIGH COURT

GEETANJALI EDUCATION SOCIETY Versus THE ASSISTANT DIRECTOR OF INCOME TAX

Eligibility to claim deduction u/s 10(23C)(iiiad) of the Act – Purpose not solely Educational – Interpretation of the term “other than education” – Held that:- Any income received by any person on behalf of the educational institution “existing” sole ......

2014 (4) TMI 620 - ITAT COCHIN

ASSTT COMMISSIONER OF INCOME TAX Versus M/s QUILON MEDICAL TRUST MEDICITY

Addition u/s 69A of the Act – Quantification of unaccounted investment – Rejection of books of account not made – Held that:- During the course of search operation incriminating materials was found which disclosed investment of undisclosed income for ......

2014 (4) TMI 400 - ITAT HYDERABAD

Asst. Director of Income tax (Exemption) Versus Farah Educational Society, Hyderabad

Claim of exemption u/s 11 of the Act – Society registered u/s 12A of the Act without approval u/s 10(23C) of the Act – Held that:- The AO is not correct in denying exemption to the assessee - even in absence of approval u/s 10(23C)(vi) of the Act, th ......

2014 (3) TMI 769 - ITAT PUNE

ITO, Ward-1(4), Nashik Versus Progressive Education Society

Entitlement for deduction u/s 11 of the Act - Deletion of addition of surplus taxed income – Held that:- Whether the CIT(A) was justified in deleting the addition on account of surplus taxed as income in the Assessment Year – Held that:- The assessee ......

 
   
 
 
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