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 ......
2014 (3) TMI 469 - KERALA HIGH COURT
The Commissioner of Income Tax Versus St. Marys Malankara Seminary
Computation of total income for the purpose of exemption u/s 10(23C)(iiiad) of the Act - Registration u/s 12A of the Act - The decision in Commissioner of Income Tax v. St.Marys Malankara Seminary [2012 (3) TMI 263 - KERALA HIGH COURT] followed - im ......
2014 (3) TMI 250 - ITAT MUMBAI
ADIT (E) -(2), Mumbai Versus Fellowship of the Physically Handicapped,
Claim of exemption u/s 11 of the Act AO rejected the claim of exemption u/s 10(23C) of the Act Held that:- The income from rent is rightly noted by the CIT (A) that it cannot be assessed as business income as it becomes income from house property ......
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of a land - Claim of Exemption u/s 10(23C)(iiiad) of the Act - Survey action under S.133A - validity of statement which was retracted later Held that:- In view of th ......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 ......