2014 (2) TMI 654 - ITAT AGRA
Yug Chetna Parmarth Trust And Others Versus Commissioner of Income Tax
Deduction u/s 80G(5) of the Act – Held that:- The assessee did not dispute that the assessee trust exists and was established having dominant objects, which are religious in nature and for the benefit of Hindu community - the assessee did not exist f ......
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 561 - ITAT HYDERABAD
Prajna Pratisthan Trust, Begumpet Versus Director of Income-tax (Exemptions)
Rejection of application of renewal of approval u/s 80G(5)(vi) of the Act – Held that:- The renewal of approval was rejected on the ground that clause-7 of the trust deed gives unbridled power to the trustees to apply funds and income of the trust ac ......
2014 (2) TMI 79 - GUJARAT HIGH COURT
Commissioner of Income Tax II Versus Gujarat Co. Op. Milk Marketing Federation Ltd.
Depreciation on temporary structures of amul parlours – Held that:- As per the agreement between the assessee and AUDA - The assessee had a limited right to use the land for the limited purpose and the limited period – Relying upon the decision in Co ......
2014 (1) TMI 1084 - ALLAHABAD HIGH COURT
Commissioner of Income Tax -Ii Versus Vihangam Yoga Prachar And Social Welfare Trust Lucknow
Application u/s 80G(5) - Held that:- The CIT(A) passed the order of rejection on a sole issue that the assessee was not carrying out all the activities mentioned in the objects clause of the trust - The statute does not require that the assessee shou ......
2014 (1) TMI 933 - ITAT HYDERABAD
Kusumba Dhirajlal Parekh & Lila Nautamlal Parekh Foundation Versus Director of Income Tax (Exemptions)
Rejection of Application u/s 12A of the Act – Rejection of Apporval u/s 80G of the Act – Held that:- At the time of granting registration under section 12A of the Act, commencement of activity is not a relevant consideration if the trust is a new one ......
2014 (1) TMI 863 - ITAT DELHI
Asian Hotels (North) Ltd. Versus Dy. Commissioner of Income Tax, Circle 2(1), New Delhi
Disallowance of expenses – expenses treated as being capital nature – Held that:- For expenses pertaining to Tennis hard court to tennis Clay Court, Dholpur planter for banquets these are not brining any enduring benefit or enhancement of capacity of ......
2014 (1) TMI 673 - ITAT AGRA
Babu Ram Education Society Versus Commissioner of Income-tax
Registration u/s 12AA - Held that:- Before grant of registration u/s. 12AA, the ld. CIT has to satisfy himself about the objects and genuineness of the activities of the assessee trust or institution. Other conditions are not relevant at the stage of ......
2014 (1) TMI 604 - ITAT COCHIN
The Nilackal St. Thomas Church & Ecumenical Centre Trust Versus CIT., Kottayam
Rejecting of application for approval u/s 80G of the Act – Held that:- The assessee has not spent any money for charitable activity during the previous year relevant to the assessment year 2006-07 - The assessee has spent more than 5% of the income f ......
2014 (1) TMI 538 - ITAT DELHI
Segram One Rupee Fund Versus ITO (E) Trust Ward 1, New Delhi
Confirmation of Change of status u/s 12AA(3) of the Act - Status changed from a Charitable Trust to An AOP – Held that:- There were no proceedings of cancellation of registration granted to the assessee, by the competent authority - the authorities b ......
2013 (12) TMI 1248 - ALLAHABAD HIGH COURT
Commissioner of Income Tax –I Versus Association For The Prevention of Blindness, UP.
Application for renewal of exemption u/s 80G - Held that:- The petitioner neither misutilised the grant nor utilised it for any business - The observations of CIT that the interest was utilised for business is not based on any material and the discus ......
2013 (12) TMI 1198 - ITAT DELHI
DSE-Economics Placement Cell Versus Director of Income Tax (Exemptions)
Registration under section 12A – Held that:- The trust was created to provide opportunities for the students of the Department of Economics, Delhi School of Economics to seek employment - Assessee is charging money for registration and subscription f ......
2013 (12) TMI 1056 - ITAT MUMBAI
ASSTT DIRECTOR OF INCOME TAX Versus STERLITE FOUNDATION
Exemption u/s 11(1)(d) – Held that:- The assessee has not diverted any specified funds of 35AC projects towards non specified projects - The aseesee has spent corpus donation for 35AC projects and the same cannot be the basis for denying the benefits ......
2013 (12) TMI 1045 - ITAT CHENNAI
Lodge of Universal Charity 273 EC Charitable Trust Versus The Director of Income-tax(Exemptions), Chennai - 34.
Approval under section 80G – Held that:- The assessee trust is an extension of the mutual Club of Masons - The mother body has not sacrificed or surrendered its mutual status. Therefore, that mutual status transgresses to the assessee-trust as well - ......
2013 (12) TMI 659 - ITAT KOLKATA
M/s. Siksha Bikash Seba Foundation Versus Commissioner of Income-tax
Refusal to grant registration u/s. 12AA – Exemption u/s 80G - The cataract operations and other supporting activities were done through its sister concern, M/s. Debipur Netralaya Pvt. Ltd - Held that:- M/s. Devipur Netralay Pvt. Ltd did not get any s ......