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Income Tax Case Laws - Section: 80G


Income Tax

Cases for Section: 80G

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Showing 1 to 15 of 305 Records

2014 (11) TMI 396 - ITAT JAIPUR

M/s. Nash Fashions (India) Ltd. Versus The CIT., Jaipur

Revision u/s 263 - Allowability of deduction u/s 80G – Expenses incurred for the welfare of general public, which included the employees, suppliers and buyers - The donation was made under the company’s policy on corporate social responsibility - Hel ......


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 ......


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 ......


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 ......


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 ......



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