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or not Held that:- Registration u/s 12A/12AA is a prerequisite for the grant of approval u/s 80-G, which could be withdrawn u/s 12AA (3) - ......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 ......
2014 (4) TMI 830 - GUJARAT HIGH COURT
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 ......
2014 (4) TMI 828 - ALLAHABAD HIGH COURT
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
ASSTT COMMISSIONER OF INCOME TAX Versus M/s FERMENT BIOTECH LTD
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 ......