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Income Tax Case Laws - Section: 12AA


Income Tax

Cases for Section: 12AA
Showing 1 to 15 of 346 Records

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 ......

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 ......


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 ......

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