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Income Tax Case Laws - Section: 12AA

 

Income Tax


Cases for Section: 12AA
 
Showing 1 to 15 of 337 Records
 

2014 (7) TMI 869 - ITAT MUMBAI

Tara Educational and Charitable Trust Versus Director of Income Tax (Exemptions)

Rejection of application u/s 12AA – Dissolution clause not included in Trust deed - Held that:- The scope of enquiry contemplated u/s 12AA of the Act thus is limited to the extent of Commissioner getting himself satisfied about object of the Trust an ......

2014 (7) TMI 772 - ITAT MUMBAI

The Cancer Aid & Research Foundation Byculla Municipal School Building Versus Director of Income Tax (Exemp.)

Cancellation of registration u/s 12AA(3) – Activities of Trust as per object or not - Whether the activities of the trust are genuine or not and whether the activities are being carried out in accordance with the objects - Held that:- None of the obj ......

2014 (7) TMI 379 - ITAT DELHI

M/s. Chaudhary Bishambher Singh Education Society Versus Commissioner of Income Tax

Rejection of application u/s 12A of the Act - Genuineness and creditworthiness of donors not shown – No evidence for not deriving any benefit covered u/s 13(3) of the Act – Held that:- For the purpose of registration u/s 12A, the CIT has to satisfy h ......

2014 (7) TMI 337 - ITAT HYDERABAD

Gareeb Guide (The Voluntary organization), Hyderabad Versus The Director of Income-tax (Exemption)

Grant of application u/s 112AA of the Act – Object of Trust – Charitable purpose u/s 2(15) of the Act - Held that:- DIT(E) has held that the aforesaid objects are not specific and cannot be accepted as charitable but, on what basis he has come to suc ......

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 503 - ITAT HYDERABAD

Samuel Patta Foundation International Versus Director of Income-tax (Exemption)

Denial of registration u/s 12AA of the Act – Charitable purpose u/s 2(15) of the Act - Division opened for publication activity – Held that:- Following Asst. Director of Income-tax (Exemption) -III, Hyderabad Versus Gideons International in India, Hy ......

2014 (6) TMI 500 - ITAT HYDERABAD

Ashraya Foundation, Hyderabad Versus Director of Income-tax (Exemption)

Refusal to grant registration u/s 12A of the Act – Original MOA and other documents to be produced - Held that:- The DIT (E) has refused registration to the assessee society on the ground of its bye-laws not being in conformity with the requirements ......

2014 (6) TMI 477 - ALLAHABAD HIGH COURT

Shri Agrawal Sabha (Regd.) Versus Commissioner of Income Tax-I

Rejection of application for registration u/s 12AA of the Act – Object of the Trust – benefit only for the Agrawal community - Held that:- Section 12AA mandates that the Commissioner has to satisfy himself, after calling for documents or information ......

2014 (6) TMI 432 - ITAT MUMBAI

ADIT (E) I(2), Mumbai Versus M/s. Sri Shanmukhananda Fine Arts & Sangeetha Sabha

Allowability of benefits of exemption u/s 11 of the Act – Held that:- The assessee’s registration u/s 12A granted earlier by DIT (E) was withdrawn u/s 12AA(3) - the order of the DIT (E) has been set aside by the Tribunal and assessee’s registration u ......

2014 (6) TMI 402 - ITAT LUCKNOW

UP. State Highways Authority Versus Income Tax Officer

Denial of exemption u/s 11 of the Act – Registration not granted u/s 12AA of the Act – Held that:- Earlier the Tribunal directed the CIT to re-adjudicate the issue of grant of registration u/s 12A of the Act - Despite lapse of almost two years, the C ......

2014 (6) TMI 367 - ITAT MUMBAI

Credit Guarantee Fund Trust for Micro and Small Enterprises Versus Director of Income Tax (Exemption)

Withdrawal/cancellation of registration u/s 12A/12AA of the Act – Charitable purpose or not - assessee trust is constituted on 27.7.2000 by the President of India acting through the Ministry of SSI and ARI - DIT(E) come to the conclusion that activit ......

2014 (6) TMI 334 - ITAT MUMBAI

Internate and Mobile Association of India Versus DIT. (E), Mumbai

Cancellation of registration u/s 12A of the Act – Activity charitable or not – Holding of seminars - Held that:- Following Agra Development Authority Versus Commissioner of Income-tax-1 [2013 (8) TMI 549 - ITAT AGRA] because of amendment to section 2 ......

2014 (6) TMI 298 - ITAT LUCKNOW

Harshit Foundation, Jaunpur Versus Commissioner of Income Tax

Denial of registration u/s 12AA of the Act – Held that:- The effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration – there was no reason to make the assessee s ......

2014 (6) TMI 44 - PUNJAB & HARYANA HIGH COURT

The Commissioner of Income Tax I, Chandigarh Versus Vishvas

Allowability of registration u/s 12AA of the Act –Genuineness of charitable institution - Charitable activity u/s 2(15) of the Act - The Tribunal was of the view that the objects which were filed by the assessee were charitable in nature and none of ......

2014 (5) TMI 967 - ITAT AHMEDABAD

Naitik Jigar Educational Trust Versus Director of Income Tax (Exemption)

Ex-parte order – Opportunity of hearing not given - Rejection of registration application u/s 12AA(1)(b)(ii) of the Act – Held that:- The DIT (Exemption) called for details and documents vide letter dated 01.10.2012 and thereafter, before rejecting t ......

 
   
 
 
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