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Income Tax Case Laws - Section: 12AA


Income Tax

Cases for Section: 12AA
Showing 1 to 15 of 305 Records

2014 (4) TMI 519 - ITAT MUMBAI

Lala Lajpatrai Memorial Trust Versus Director of Income-tax (Exemption)

Withdrawal of registration u/s 12AA of the Act Applicability of section 2(15) of the Act Premises let out occasionally Held that:- The main object of the trust was to promote educational activities and in that process the entire premises was le ......

2014 (4) TMI 511 - ITAT AGRA

Society for Advance Health Education Versus Commissioner of Income-tax-II, Agra

Rejection of application of registration u/s 12AA of the Act Scope of the term Charitable purpose u/s 2(15) of the Act Educational facilities Held that:- At the time of consideration of application for registration u/s. 12AA, the Commissioner i ......

2014 (4) TMI 472 - ITAT COCHIN

New Elim Charitable & Educational Trust Versus Commissioner of Income-tax

Meaning of "education" u/s 2(15) - Charitable purpose - coaching classes - Whether conducting coaching classes for students would fall within meaning of "education" as provided in section 2(15) of Act Held that:- Apex Court had an occasion to consi ......

2014 (4) TMI 322 - SUPREME COURT

M/s. Fateh Chand Charitable Trust Versus CIT., Muzaffarnagar & Another

Validity of order passed by the High Court Proceedings u/s 12AA(3) already dropped by the CIT - Held that:- The High Court was not justified in issuing certain directions to the CIT including a direction to pass an order u/s 12AA(3) of the Act th ......

2014 (4) TMI 102 - ITAT MUMBAI

Mumbai Metropolitan Region Development Authority Versus Director of Income Tax (Exemption), Mumbai

Charitable purpose u/s 2(15) - Withdrawing/cancelling registration u/s.12A Whether registration u/s.12A/12AA of Act could be cancelled or withdrawn u/s.12AA(3) - whether an object/s which is not, or better, can no longer be regarded as, charitable ......

2014 (3) TMI 767 - ITAT HYDERABAD

GVK EMRI (UP), Secunderabad Versus DIT (E) Hyderabad

Rejection of application for registration u/s 12AA of the Act Assessee incorporated for charitable purposes - Held that:- A perusal of the object clause of the company shows that it has been incurred with the aim of providing emergency medical tran ......

2014 (3) TMI 320 - ITAT MUMBAI

M/s. Vanita Samaj Versus Director of Income Tax (E)

Cancellation of registration u/s 12AA(3) of the Act - Whether there was any change in the status of the Trust or not assessee contented that the DIT (Exemption) should have fulfilled the requirements of section 12AA(3) before cancelling the registr ......

2014 (3) TMI 149 - KERALA HIGH COURT


Rejection of registration u/s 12AA of the Act Application u/s 12A of the Act - Assessee imparting education as a posh international school Held that:- Even if nomenclature of the trust may indicate it is meant for charitable purpose, but if activ ......

2014 (3) TMI 101 - ITAT DELHI

ITO (E), Trust Ward II, Delhi Versus Society for Essential Health Action & Training

Allowability of exemption u/s 11 and 12 of the Act Scope of the term Charitable purposes u/s 2(15) of the Act Whether the research activity conducted by the society has been found to be in the nature of education which falls u/s 2 (15) of the IT ......

2014 (3) TMI 64 - ITAT DELHI

Soham For Kids Education Society Versus Director of Income-tax (E), New Delhi

Rejection of application for registration of charitable institution u/s 12(a) of the Act Held that:- The adverse inference has been drawn on possible intention, activities i.e. the issues, which, in our view are not germane at the time of grant of ......

2014 (2) TMI 644 - ITAT BANGALORE

M/s. Vivekanand General Hospital Versus The Commissioner of Income Tax

Cancellation of registration u/s 12AA of the Act - Denial of Exemption u/s 80G of the Act Held that:- The assessee, the definition of charitable purpose has several limbs - Proviso to section 2(15) of the Act is applicable only in respect of a ch ......

2014 (2) TMI 420 - ITAT MUMBAI

Khar Gymkhana Versus DIT(E), Mumbai

Application for restoration of registration u/s 12A of the Act - Registration cancelled u/s 12AA(3) of the Act - The basic of cancellation of registration is the import of section 2(15), brought in by the legislature - the department has nowhere ment ......

2014 (2) TMI 371 - ITAT DELHI

ADIT (E), New Delhi Versus Petroleum Federation of India

Admitting additional evidence - Held that:- Proper opportunity of being heard was not given to the appellant - A perusal of the reply dated December 31, 2007 and the evidences enclosed therewith show that all these documents and evidences were necess ......

2014 (2) TMI 306 - ITAT AMRITSAR

GD. Kavita Singla Charitable Trust Versus CIT. -II, Amritsar

Registration u/s 12AA - Held that:- the trust has been constituted by family members of founder of the trust, Sh. R.D. Singla and the entire control of the trust is vested within the family itself, which is not permissible under the law - For getting ......


The Commissioner of Income Tax Versus Kundan Jan Vikas Samiti, Hazaribagh

Renewal of registration u/s 12AA - Held that:- The assessee has not responded to the notice issued by the C.I.T. and no books of account were produced for verification - The Tribunal has passed the order without going into the merits of the case - Af ......

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