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Income Tax Case Laws - Section: 80G


Income Tax

Cases for Section: 80G

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Showing 41 to 55 of 305 Records

2013 (12) TMI 468 - ITAT CHENNAI

Tiruchirappalli Multi Purpose Social Service Society Versus Assistant Commissioner of Income Tax

Renewal of exemption u/s 80G(5) - As per the income and expenditure statement as on 31.3.2009, 31.03.2010 and 31.03.2011 there is surplus of income over expenditure to the tune of Rs. 34,01,445 - The gross receipts of the assessee society for the thr ......


Commissioner of Income Tax Versus Shervani Sugar Sindicate Ltd.

Relief u/s 80G – donation made to Sherwani Charitable Trust - notional trustees remuneration from M/s Shervani Charitable Trust - Held that:- The trust deed was amended by rectification of original trust deed and suit was brought in the year 1980 i ......

2013 (11) TMI 976 - GUJARAT HIGH COURT

Director of Income Tax (Exemption) Versus Rampurji Gaushala Seva Trust

Dissolution clause in Trust deed – Exemption u/s 80G - Held that:- Earlier exemption certificate was granted to the assessee / trust which was valid for the period from 23rd May 2001 to 31st March 2004 - For the purpose of the exemption certificate u ......

2013 (11) TMI 165 - ITAT DELHI

Shri Gian Ganga Vocational & Educational Society Versus Commissioner of Income-tax, Rohtak

Rejection of Application for Registration u/s 12AA - Compliances Were Duly Made As Per the Act - Aims and Objects of Society - Charitable in Nature OR Not - Provisions of RE Act – Validity of Activity Conducted – Held that:- The main object of the As ......

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 ......


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


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 ......



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 ......


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 ......



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