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Income Tax Case Laws - Section: 80G


Income Tax

Cases for Section: 80G
Showing 1 to 15 of 298 Records


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 ......


Commissioner of Income Tax Versus Shree Samast Kachchhi Sathwara

Matter remanded to Commission – Exemption u/s 80G(5) of the Act - Held that:- The Tribunal has mainly remanded the question of granting recognition u/s 80G (5) of the Act for fresh consideration of the Commissioner - Being a mere remand, the appeal c ......


C/M Dr. Sudama Prasad Bal Vidya Mandir Kanya And Another Versus State of UP. And 2 Others

Exemption from the liability of the impact fee - Production of certificate of exemption u/s 80G of the Act – Charitable educational institution – Held that:- The fact that the Prescribed Authority Regulated Area has granted 15 days’ time to the asses ......

2014 (4) TMI 778 - ITAT MUMBAI

M/s. Bhandary Seva Samithi, C/o. Shankar & Kishore Versus The Director of Income Tax (Exemptions)

Rejection of application of approval u/s 80G(5)(vi) of the Act – No details or documents furnished - Condonation of delay - delay of 49 days - Held that:- The assessee was failed to produce any copy or evidence of any representation which was filed b ......

2014 (4) TMI 746 - ITAT MUMBAI

M/s. Plaza Castings Pvt. (Now known as JMD Castings Pvt. Ltd.) Versus DCIT, Circle-7(1), Mumbai

Penalty u/s 271(1)(c) of the Act – Genuineness of the transaction - Held that:- Even though assessee has filed the PAN Number, but the confirmation of the respective creditors could not be filed - By not filing the loan confirmation, the assessee was ......

2014 (4) TMI 531 - ITAT MUMBAI


Disallowance of weighted deduction u/s 35(2AB) of the Act – In-house R&D scientific research - Nature of expenses – Capital or revenue – Held that:- The assessee has made claim for the deduction u/s 35(2AB) which is for expenditure incurred on in-hou ......

2014 (4) TMI 164 - ITAT MUMBAI

ACIT -11(2), Mumbai Versus M/s. KS. Aiyar & Co.

Disallowance u/s 40(a)(ia) of the Act – Subscription paid to M/s Baker Tilley International – Held that:- The decision in M/s KS Aiyar & Co. Versus The Asst. CIT Rg. 11(2), Mumbai [2013 (6) TMI 570 - ITAT MUMBAI] followed - The relevant clause, speci ......

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