2013 (10) TMI 1170 - DELHI HIGH COURT
Director of Income-tax Versus Neel Gagan Charitable Trust
Deduction u/s 80G(5) of the Income Tax Act – Held that:- Section 80G(5)(iv) requires an institution or fund to maintain accounts of its receipts and expenditure but the Director of Income-tax (Exemption), in his order dated September 24, 2010, has no ......
2013 (10) TMI 528 - ITAT MUMBAI
GIA India Versus Director of Income Tax (Exemption)
Exemption u/s 11 and Deduction u/s 80G of the Income Tax Act – educational institution - Held that:- Assessee are charitable within the meaning of section 2(15) and the Income Tax Appellate Tribunal was right in holding that the respondent is entitl ......
2013 (10) TMI 15 - ALLAHABAD HIGH COURT
Commissioner Of Income Tax-II, Agra Versus Sri Radha Raman Niwas Trust, Agra
Deduction u/s 80G - charitable activities u/s 2(15) or not - whether the objects mentioned in trust deed like Akhand naam sankirtan in aashram uninterruptedly, Thakur Sewa of Shri Girdhari Ji and Samadhi of Baba Gaurang Das. And organization of Bhada ......
2013 (9) TMI 438 - ITAT DELHI
RKM Educational & Charitable Trust Versus CIT, Faridabad
Exemption u/s 80G of the Income Tax Act – Registration u/s 12AA - Charitable purpose - Person u/s 2(31) - Applicant, a trust or a society – Held that:- Be it a Trust or a Society, the legal status of either is that of a body of individuals and the be ......
2013 (9) TMI 398 - ITAT KOLKATA
KOLKATA PORT TRUST Versus DEPUTY COMMISSIONER OF INCOME TAX
Allowance of Depreciation u/s 32(1) of the Income Tax Act for the assets acquired in the prior period – Retrospective amendment in section 43(6) of the Income Tax Act - Assessee filed return of income on 28.11.2003 disclosing total loss of Rs.146,78, ......
2013 (7) TMI 648 - ITAT KOLKATA
Bengal Hosiery Manufacturers´ Association Versus Director of Income-tax (Exemption)
Exemption certificate under section 80G(5)(vi) of the Income Tax Act, 1961 - Charitable purpose - renewal of exemption certificate under section 80G(5)(vi) of the Income-tax Act, 1961 – Alleged that activities are beneficial to manufacturers only. It ......
2013 (7) TMI 451 - KARNATAKA HIGH COURT
THE COMMISSIONER OF INCOME TAX, BANGALOR & OTH. Versus M/s INFOSYS TECHNOLOGIES LTD
Deduction u/s 37(1) - Custody charges paid to NSDL - Whether contribution to NSDL amount as revenue expenditure or capital expenditure - Held that:- if the expenditure is made for acquiring or bringing into existence an asset or advantage for the end ......
2013 (7) TMI 136 - ITAT CHENNAI
M/s. The Tiruchirapalli District Bus Operators Association Versus Deputy Commissioner of Income Tax, Tiruchirapalli
Re opening of assessment - CIT(A) rejected the status of the assessee as a mutual concern by confirming the addition in respect of the amount transferred to common good fund and disallowing certain expenses - assessee is a society registered under th ......
2013 (7) TMI 89 - MADRAS HIGH COURT
M/s. Sri Balaji Educational and Charitable Public Trust Versus Commissioner of Income Tax
Non-Service of rejection orders - Tribunal denied benefit of Section 80G to assessee - Held that:- no material to controvert the allegation of the assessee about the non-furnishing of the copies of the statement recorded as well as the records seized ......
2013 (6) TMI 503 - ITAT AGRA
Gyan Mahavidhyalaya Society Versus The CIT-1, Ayakar Bhawan
Application for grant of registration u/s 12AA & exemption under Section 80G(5) denied - Held that:- CIT did not provide reasonable opportunity of hearing in this regard. The ITO (Tech.) has called the details from the assessee. The CIT examined thes ......
2013 (6) TMI 426 - ITAT COCHIN
PA Jose Prop of Josco Fashion Jewellers Versus The A. CIT, Cir. 1 Kottayam
Expenditure on interior work - revenue v/s capital - Held that:- It is not in dispute that the assessee took the premises on lease for 15 years with an option to extend the same for further period with an intention to set up a new show room in the le ......
2013 (6) TMI 253 - KARNATAKA HIGH COURT
Commissioner of Income-tax Versus Rajasthan Jain Charitable Trust
Charitable Activity - Section 2(15) - value specified in first and second proviso - Sale of blood - medical relief - recognition under section 80G(5) - held that:- the activity carried on by the respondent-trust is a charitable purpose. Further, the ......
2013 (6) TMI 221 - ITAT KOLKATA
Pravat Versus Commissioner of Income-tax, Asansol
Registration u/s 12AA and initial exemption u/s 80G denied - Held that:- It was for the Commissioner to dispose of the application for registration, and the order thereon could not have been passed by any other authority to which such powers may have ......
2013 (6) TMI 165 - ALLAHABAD HIGH COURT
RK. Dharmarth Trust Versus Union of India & Another
Renewal of extension under section 80-G rejected - petitioner-Trust claims to be running a public charitable Homoeopathic dispensary - Held that:- A cogent and categorical finding has been recorded in the impugned order that although huge amount has ......
2013 (6) TMI 131 - ALLAHABAD HIGH COURT
Vishal Khanna Public Charitable Trust Versus Union of India & Another
Renewal of extension u/s 80-G rejected - registration under section 12-A also canceled - Held that:- According to the finding recorded in the impugned order, the corpus donation received by the Trust upto 31.5.2005 was Rs. 5,33,000/- as it was formed ......