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


Income Tax

Cases for Section: 10(23C)

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Showing 1 to 15 of 196 Records

2014 (11) TMI 588 - ORISSA HIGH COURT

The Commissioner of Income Tax Versus M/s. Silicon Institute of Technology

Eligibility for exemption u/s 11 Assessee trust running with profit motive or not Held that:- The assessee is a Trust registered u/s 12A of the Act with effect from 02.09.2003 - The main object is to impart education - assessee has been generatin ......

2014 (11) TMI 411 - MADRAS HIGH COURT

Tamil Nadu Kalvi Kapu Arakkattalai Versus The Chief Commissioner of Income Tax III

Rejection of renewal of recognition u/s 10(23C)(vi) Held that:- It has been held in Sri Ranganatha Enterprises v. CIT [1998 (1) TMI 52 - KARNATAKA High Court] that in respect of any exemption claimed under any of the provisions in Chapter-III, the ......

2014 (11) TMI 350 - ITAT HYDERABAD

M/s. Vaishnavi Educational Society Versus The Deputy CIT Central Circle, Tirupati

Applicability of section 115BBC Addition of donations Donations made can be treated as anonymous or not - Held that:- The names of the donors along with their addresses were furnished before the Investigation Wing of the department and were also ......

2014 (11) TMI 136 - ITAT DELHI

Takniki Shiksha Sansthan Versus Additional CIT, Range-2. Ghaziabad.

Reopening of assessment u/s 147/148 Held that:- If an assessment is reopened and on the basis of the reasons and no additions are made by the AO, then, the issues for which it was reopened, AO will be denuded from his powers to make any other addit ......


ID. Education Society Versus Principal Chief Commissioner of Income Tax

Rejection of application of claim of exemption u/s 10(23C)(vii) Delay in filing application beyond stipulated date of 30th September 2013 Held that:- There is no basis or foundation in the submission that the delay in filing the application for a ......

2014 (10) TMI 779 - ITAT AMRITSAR

Income Tax Officer Versus M/s. Dogra Educational Trust

Exemption to be allowed u/s 10(23C)(vi) or section 11 assessee claimed exemption u/s 11 Held that:- Deduction was claimed u/s 11 of the Act in the return of income and the assessee was not having exemption u/s 10(23C)(vi) of the Act at the time o ......

2014 (10) TMI 743 - KERALA HIGH COURT

M/s. Kerala Cashew Workers Relief & Welfare Fund Board Versus The Asst. Commissioner of Income Tax

Non-speaking order passed Exemption u/s 10(23C)(iv) not granted - Held that:- When the claim in terms of Section (23C) (iv) of the Income Tax Act was submitted before the 3rd respondent who in turn forwarded the application to the 4th respondent wi ......


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 ......



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