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Income Tax Case Laws - Section: 12AA

 

Income Tax

Cases for Section: 12AA

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Showing 1 to 15 of 355 Records
 

2014 (11) TMI 355 - MADRAS HIGH COURT

Commissioner of Income Tax Versus M/s. Hare Krishna Movement

Entitlement for registration u/s 12AA - Held that:- The reasons given by the Original Authority to decline registration is trivial and does not sub-serve the cause of a charitable trust, which seeks registration u/s 12AA - There is no doubt that the ......

2014 (11) TMI 186 - KERALA HIGH COURT

M/s. TRAVANCORE EDUCATION SOCIETY Versus THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN

Rejection of application of registration u/s 12AA Object of Trust charitable or not u/s 2(15) - Receipt of capitation fee for admission of students found during search Held that:- The fact that capitation fee was being collected was admitted by t ......

2014 (11) TMI 16 - KERALA HIGH COURT

M/s. GCDA Employees' Pension Fund Trust Versus The Commissioner of Income Tax-I

Rejection of application of registration u/s 12AA - whether paying pension to the employees of the GCDA comes under the scope of charitable purpose or not u/s 2(15) Held that:- The object of the Trust is to pay pension to the employees of the GCDA ......

2014 (10) TMI 705 - ALLAHABAD HIGH COURT

Navada Education Trust Versus Commissioner of Income Tax

Grant of registration u/s 12AA - Objects of the trust deed was never amended - Whether the Tribunal was justified in upholding the order of CIT granting registration u/s 12AA from the date of amendment of trust deed Held that:- The registration was ......

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 ......

2014 (9) TMI 571 - PUNJAB & HARYANA HIGH COURT

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 ......

2014 (8) TMI 693 - ALLAHABAD HIGH COURT

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 ......

2014 (8) TMI 643 - PUNJAB & HARYANA HIGH COURT

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 ......

2014 (8) TMI 419 - PUNJAB & HARYANA HIGH COURT

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 ......

 
   
 
 
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