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Income Tax Case Laws - Section: 12AA


Income Tax

Cases for Section: 12AA
Showing 1 to 15 of 351 Records

2014 (10) TMI 219 - ITAT JAIPUR

Jaipur Development Authority Versus The CIT. -II, Jaipur

Withdrawal of registration of Trust Activities charitable or not - scope of section 2(15) The JDA was established in October, 1982 by JDA Act - Purpose of JDA is for planning, coordinating and supervising for proper, orderly and rapid development ......


Commissioner of Income Tax, Faridabad Versus RKM Educational And Charitable Trust

Claim of exemption by the society u/s 80G Registration u/s 12AA not granted Held that:- The exemption u/s 80G of the Act was granted to the trust for the first time on 19.10.1978 from 1.4.1977 to 31.3.1978 which was subsequently renewed on 29.1.2 ......

2014 (9) TMI 424 - ITAT HYDERABAD

M/s. Nimmagadda Foundation, Secunderabad Versus Director of Income Tax (Exemptions), Hyderabad

Cancellation of registration granted u/s 12AA Loans taken from the two private companies detriment to the objects of the trust or not - Held that:- DIT(E) was of the view that the assessee has invested in purchase of equity shares of M/s. Matrix La ......

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 42 - ITAT HYDERABAD

Hyderabad Urban Development Authority (renamed as Hyderabad Metropolitan Development Authority) Versus Asst. Commissioner of Income-tax

Condonation of delay Delay of 1804 days Sufficient cause - Rejection of application for registration u/s 12AA - Held that:- There is no straight jacket formula to measure what constitutes sufficient cause. It depends upon the facts of each indivi ......

2014 (8) TMI 834 - ITAT PUNE

Parkar Medical Foundation Versus Dy. Commissioner of Income Tax

Validity of cancellation of registration granted u/s 12A Held that:- The assessee trust was granted registration u/s.12A of the I.T. Act - CIT cancelled the registration granted earlier on the ground that the assessee trust is running the hospital ......


Commissioner of Income Tax Meerut Versus AR. Trust

Exemption u/s 80G(5)(vi) Registration u/s 12AA granted Section 12AA and 80G operate under different fields or not Held that:- The Tribunal in its judgment has wrongly proceeded on the basis that the sole reason for refusing an exemption u/s 80G ......


Baba Kartar Singh Dukki Education Trust Latala, Ludhiana Versus Commissioner of Income Tax

Registration u/s 12AA(2) w.e.f. AY 2001-02 Failure to justify the delay in filing appeal - Held that:- The Tribunal had rightly recorded that the assessee was registered vide certificate of registration dated 29.1.2004 issued by the Registrar of Fi ......


Shishu Niketan Panchkula Educational Society Versus Commissioner of Income Tax, Panchkula

Grant of registration u/s 12A - Objects of the society not examined Running of school - Purpose charitable or not - Held that:- The main objects of the society as per its MOA are to provide advancement research and dissemination of education-litera ......

2014 (8) TMI 305 - ITAT DELHI

Haridwar Development Authority Mayapur, Haridwar Versus Commissioner of Income-tax

Cancellation of registration u/s 12AA(3) Object of general public utility Charitable or not u/s 2(15) Held that:- The main object of the assessee is development of the area as per the mandate of U.P. Urban Planning & Development Act, 1973 - The a ......

2014 (8) TMI 272 - ITAT DELHI

GDG Educational Trust Versus Commissioner of Income Tax

Rejection for registration u/s 12AA Charitable purpose u/s 2(15) Education imparted by Trust Admission of additional evidence under Rule 29 of Rules - Held that:- The facts which lead to the conclusion of CIT were based on the agreement between ......

2014 (8) TMI 207 - MADRAS HIGH COURT

The Director of Income Tax (Exemptions) Versus M/s. RJBV. Vasudevan Educational & Charitable Trust

Entitlement for registration u/s 12AA Small amount spent for charitable purposes - Held that:- The Original Authority has not doubted the bona fides of the Trust or the activity of the Trust, but on the ground that the Trust had spent low quantum t ......

2014 (8) TMI 162 - ITAT LUCKNOW

UP. State Industrial Development Corporation Limited, (UPSIDC) Versus ACIT. -6, Kanpur

Reopening of assessment u/s 147 - Deduction of waiver of interest Interest granted by Board Whether the deduction now being claimed by the assessee in appellate proceedings is connected with this escaped income or not - Held that:- Reopening was ......

2014 (7) TMI 1033 - ITAT LUCKNOW


Rejection of application for registration u/s 12AA Held that:- The assessee has furnished copy of Indian Trust Act, 1882 also but he did not point out any relevant provision of this Indian Trust Act, 1882 to establish that this Act is applicable on ......

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 ......

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