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Income Tax Case Laws - Section: 80G


Income Tax

Cases for Section: 80G
Showing 1 to 15 of 289 Records


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 ......

2014 (3) TMI 769 - ITAT PUNE

ITO, Ward-1(4), Nashik Versus Progressive Education Society

Entitlement for deduction u/s 11 of the Act - Deletion of addition of surplus taxed income – Held that:- Whether the CIT(A) was justified in deleting the addition on account of surplus taxed as income in the Assessment Year – Held that:- The assessee ......

2014 (3) TMI 574 - ITAT MUMBAI

Terapanth Trust, Ghatkopar Versus Director of Income Tax (Exempt.)

Cancellation of application u/s 80G – Renewal/grant of certificate – Assessee contended that the DIT(E) did not examine the information filed with regard to the entire donation receipts with its corpus details and confirmations by the appellant duri ......

2014 (3) TMI 402 - ITAT MUMBAI

Tewari Charitable Trust Versus Director of Income-tax (Exemption)

Rejection of application for grant of certificate u/s 80G of the Act – Held that:- The satisfaction qua the genuineness of the activities of the applicant fund/institution as an independent condition, even as it is open to be argued that the same, i. ......

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 ......


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 ......


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 ......

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