2013 (11) TMI 1280 - ITAT BANGALORE
M/s KODAVA SAMAJA Versus DIRECTOR OF INCOME TAX. BANGALORE
Cancellation of Registration Granted u/s 12A of Income Tax Act,1961 – Objects of the Trust – Charitable or not – Proceedings u/s 12AA (3) - Held that:- Registration already granted to the Assessee cannot be cancelled on the ground that the Assessee w ......
2013 (11) TMI 974 - GUJARAT HIGH COURT
Commissioner of Income Tax Versus Satvara Education Foundation
Registration u/s 12AA – Held that:- In view of the magnitude of the income in the previous year relevant to assessment year under appeal, the charitable activities carried out cannot be called as low magnitude – The assessee trust is in the first yea ......
2013 (11) TMI 903 - ITAT HYDERABAD
Operation Eyesight Universal Versus Director of Income-tax (Exemptions), Hyderabad
Condition for denial of registration under section 12AA of the Income Tax Act – Charitable purpose u/s 2(15) - Held that:- Section 12AA of the Act provides procedure for registration of a trust/charitable institution. Clause (a) of subsection (1) of ......
2013 (11) TMI 899 - ITAT COCHIN
Fathima Matha Charitable Trust Versus Commissioner of Income-tax, Kottayam
Registration u/s 12AA – Held that:- As per the report of Additional Commissioner - Money was collected from members of the Karikulam church and the same was deposited in the taxpayer's bank account. At the time of marriage, the money was refunded to ......
2013 (11) TMI 826 - ITAT HYDERABAD
The Asst. Commissioner of Income-tax Versus Sri B. Srinivasa Rao, M/s. Prathima Educational
Cancellantion of registration u/s 12AA(3) of the Income tax Act - Assessee is running a medical college at Karimnagar and has also established a 750 bedded hospital at Nanganur village of Karimnagar District - For the first reason put forth for cance ......
2013 (11) TMI 516 - ITAT MUMBAI
Maharashtra Housing & Area Development Authority Versus ADIT(E)-1(1)Mumbai
Cancellation of registration u/s 12A/12AA - In view of the learned DIT(E), the assessee's activities, which fell in the last category of the specified activities, i.e., 'advancement of any other object of general public utility' were hit by first pro ......
2013 (11) TMI 470 - ITAT CHANDIGARH
PROFESSIONAL GOLF TOUR OF INDIA Versus COMMISSIONER OF INCOME TAX-II CHANDIGARH
Charitable purpose u/s 2(15) - Rejection of registration of society u/s 12AA - Promotion and development of games - Assessee is a society with the name ‘Professional Golf Tour of India’ (in short PGTI), which is registered under the Society Registrat ......
2013 (11) TMI 165 - ITAT DELHI
Shri Gian Ganga Vocational & Educational Society Versus Commissioner of Income-tax, Rohtak
Rejection of Application for Registration u/s 12AA - Compliances Were Duly Made As Per the Act - Aims and Objects of Society - Charitable in Nature OR Not - Provisions of RE Act – Validity of Activity Conducted – Held that:- The main object of the As ......
2013 (10) TMI 1175 - PUNJAB & HARYANA HIGH COURT
Commissioner of Income Tax-I, Ludhiana Versus Baba Kartar Singh Dukki Educational Trust
Rejection of registration u/s 12AA of Trust on the ground of suspicion regarding genuineness of its activities – Held that:- The object of Section 12AA of the Act is to examine the genuineness of the objects of the Trust and though while examining g ......
2013 (10) TMI 1174 - PUNJAB AND HARYANA HIGH COURT
M/s GANESHI LAL EDUCATION SOCIETY, GL PUBLIC SCHOOL Versus COMMISSIONER OF INCOME TAX
Registration of assessee u/s 12AA of the Income tax Act rejected by CIT – Held that:- CIT failed to conduct an independent enquiry, disregarded the fact that the appellant was allowed exemption, under Section 10(23C)(iiiad) of the Act and in essence ......
2013 (10) TMI 1172 - PUNJAB & HARYANA HIGH COURT
Commissioner of Income Tax-I Versus Ved Niketan Dham, Public Charitable Trust
Reasons to be recorded for cancellantion of registration u/s 12AA of the Income tax act, by the Commissioner – Held that:- Section 12AA(3) of the Act, reveals that a precondition to cancellation of registration are findings that activities of the tru ......
2013 (10) TMI 1134 - ITAT MUMBAI
Inter-connected Stock Exchange Investors Protection Fund (ISE IPF) C/. Inter-connected Stock Exchange of India Ltd. Versus Director of Income Tax (Exemption)
Charitable purpose u/s 2(15) - A trust for providing a common platform for trading in shares and securities - Revenue has denied the benefit of registration u/s 12A on the ground that the same does not cater to the members of the public at large, but ......
2013 (10) TMI 1126 - ITAT CHENNAI
JAPANESE CHAMBER OF COMMERCE & INDUSTRY Versus DIRECTOR OF INCOME TAX
Eligibility of registration u/s 12AA of the Income Tax Act - The Director of Income Tax (Exemptions) has held that the activities of the Society are not restricted to India alone – Held that:- Director of Income Tax (Exemptions) has erred in taking s ......
2013 (10) TMI 1077 - ITAT HYDERABAD
Pragathi Nagar Educational Society, Hyderabad Versus DIT (E) Hyderabad
Definition "charitable purposes". u/s. 2(15) of the Act - Exclusion of Element of profit – Held that:- Legislative intent disclosed in section 10(22) wherein it has been clearly provided that income of any educational institute cannot be exempted unc ......
2013 (10) TMI 971 - ITAT HYDERABAD
Agricultural Market Committee Versus Director of Income-tax (Exemption)
Allowability of registration u/s 12AA of the income tax act – Held that:- Relying upon the judgment of the Hon’ble High Court in the case of Agricultural Market Committee [2011 (3) TMI 1265 - Andhra Pradesh High Court], held that the assessees have t ......