2014 (3) TMI 149 - KERALA HIGH COURT
DAWN EDUCATIONAL CHARITABLE TRUST Versus COMMISSIONER OF INCOME TAX, KOCHI
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 ......
2014 (2) TMI 269 - JHARKHAND HIGH COURT
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 ......
2014 (2) TMI 175 - ITAT JAIPUR
The Asstt. Commissioner of Income tax Versus M/s. Model Public School
Deletion made u/s 10(23C)(vi) of the Act – Deletion made on vehicle expenses – Held that:- The Assessing Officer disallowed the claim of the assessee for the reason that the order passed by the ITAT, Jaipur Bench for restoring the registration u/s 12 ......
2014 (2) TMI 32 - MADRAS HIGH COURT
Director of Income Tax Exemptions Versus M/s. Seervi Samaj Tambaram Trust
Registration under Section 12AA - Held that:- Section 12AA (1) contemplates satisfaction of the Commissioner about the objects of the Trust and the genuineness of the activities and make such enquiry as may be necessary for the purpose of grant of re ......
2014 (1) TMI 1536 - MADRAS HIGH COURT
M/s. Sri Vidya Mandir Trust Versus The Commissioner of Income Tax
Whether respondent CIT has right to cancel the registration granted to the appellant trust u/s 12AA - Held that:- Even after grant of registration under Section 12A of the Act, if the Commissioner is satisfied that the activities of such trust or ins ......
2014 (1) TMI 1192 - ITAT AGRA
Shri Agrawal Sabha Versus Commissioner of Income-tax
Rejection for registration u/s 12AA - Held that:- Section 12AA of the IT Act provides procedure for grant of registration and the ld. CIT shall have to satisfy himself about the objects of the trust or institution and the genuineness of its activitie ......
2014 (1) TMI 1124 - ITAT MUMBAI
Khar Gymkhana Versus Income Tax Officer, (E) -I I(1)
Eligibility for exemption u/s 11 - Held that:- The registration u/s 12AA was cancelled/withdrawn by the DIT(E) and further the activities of sale of liquor, canteen, daily card games, guest fees are in the nature of trade, business and commerce and t ......
2014 (1) TMI 1034 - ITAT HYDERABAD
M/s. Pendurthy Venkata Subbaiah Chowdary and Saradamba Memorial Trust Versus Director of Income Tax (Exemptions)
Registration u/s 12AA - Held that:- commencement of activities by the Trust is not a prerequisite to grant registration and approval under sections 12A and 80G of the Act - When the assessee has produced all facts relating to the activities of trust ......
2014 (1) TMI 1033 - ITAT HYDERABAD
Super Gas Foundation Versus Director of Income Tax (Exemptions)
Registration u/s 12AA - Held that:- The registration was refused to the appellant, because clause 10 of the trust deed allowed the author to take decision with regard to its continuity which made the trust revocable - A perusal of the draft trust dee ......