2014 (10) TMI 581 - PUNJAB & HARYANA HIGH COURT
Commissioner of Income Tax-I Versus M/s. Christian Medical College
Entitlement for registration u/s 80G(5) – Primary aim of Society charitable or not – Society used to train Christian men and women as health professionals – Held that:- The Tribunal was rightly of the view that the assessee was registered as a charit ......
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 319 - BOMBAY HIGH COURT
DIT (Exemptions), Mumbai Versus M/s. Ramhari Foundation
Renewal of exemption u/s 80G - Whether a new trust being formed and created by amalgamation of two trusts and with new name but no prior approval u/s 12A of the Income Tax Act having been obtained, can the certificate u/s 80G of the Income Tax Act be ......
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 832 - ITAT HYDERABAD
George Institute for Global Health, Hyderabad Versus Director of Income-tax (Exemption)
Rejection of application of registration u/s 12A – Approval u/s 80G – Charitable purpose u/s 2(15) - Held that:- Medical relief, education, relief to the poor and advancement of any other object of general public utility will come within the ambit of ......
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 561 - GUJARAT HIGH COURT
Commissioner of Income Tax Versus Shree Govindbhai Jethalal Nathavani Charitable Trust
Grant of recognition u/s 80G(5) - Whether the Tribunal is justified in law and on facts in directing to grant recognition u/s 80G(5) of the Income Tax Act to the assessee trust – Held that:- Following the decision in NN. Desai Charitable Trust Versus ......
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 (7) TMI 207 - ITAT MUMBAI
Purnidevi Bagrodia Charitable Trust Versus Director of Income Tax (Exemption)
Application for grant of certificate u/s 80G of the Act – No charitable activity from last three years – Held that:- The assessee has been recognised as charitable trust u/s 12A by the Department – assessee contended that it has not received the dona ......
2014 (7) TMI 126 - ITAT HYDERABAD
Naveen Kumar Kedia Versus Income-tax Officer
Low gross profit, un-vouched expenses, unexplained expenses and valuation of stock – Held that:- The AO has not specifically rejected the books of accounts or made any adverse comments - there is a finding by the AO that the vouchers produced by the ......
2014 (6) TMI 298 - ITAT LUCKNOW
Harshit Foundation, Jaunpur Versus Commissioner of Income Tax
Denial of registration u/s 12AA of the Act – Held that:- The effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration – there was no reason to make the assessee s ......
2014 (5) TMI 731 - ITAT AMRITSAR
Sangat Sahib Bhai Pheru Versus Commissioner of Income Tax, Bathinda
Denial of approval as society u/s 80G(5)(iv) of the Act - Object of the society is for benefit of a particular religious community only – Held that:- The objects of the Society is only to uplift the Sikh Community not any other caste, religion or cre ......
2014 (5) TMI 434 - ITAT MUMBAI
Seth Chunilal Memorial Trust Versus Director of Income Tax (Exemption)
Rejection of grant of approval u/s 80G of the Act - Construction of school and hospital – Charitable Activity or not – Held that:- Registration u/s 12A/12AA is a prerequisite for the grant of approval u/s 80-G, which could be withdrawn u/s 12AA (3) - ......
2014 (5) TMI 113 - ITAT DELHI
Population Health Services(India) Versus Director of Income Tax (Exemptions), Delhi.
Withdrawal of exemption – Scope of section 2(15) of the Act – Opportunity of being heard – Exemption u/s 80G of the Act - The assessee is engaged in making available health services - This is as per the National Family Planning Programme under the po ......
2014 (4) TMI 978 - ITAT DELHI
The Ajay G. Piramal Foundation Versus Assistant Director of Income Tax
Disallowance of deduction of interest expenses – Held that:- The Assessing Officer has recorded the finding that the assessee is not entitled to exemption under Section 11 & 12 - The assessee has not disputed such finding in appeal either before the ......