Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Registration u/s 12AA - For a society running schools, the ...

Income Tax

May 16, 2014

Registration u/s 12AA - For a society running schools, the building construction become integral part of the activity for which purchase of land becomes an essential feature - Thus, the adverse inference on nexus is misconceived - AT

View Source

 


 

You may also like:

  1. Registration u/s 12AA - Applicant Society has the objects of charitable in nature with main object to utilize the resources of society for propagation of education, to...

  2. Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

  3. Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by...

  4. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

  5. Rejection of registration u/s 12AA - When the school is running on commercial lines under the clad of charitable purpose, the parties were justified making enquiries and...

  6. Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

  7. Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and...

  8. Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular reli­gious community or caste - not eligible for registration u/s 12AA -...

  9. Denial of registration u/s 12A(a) - proof of charitable activity u/s 2(15) - CIT(E) simply carried by the assumption that since society was formed for construction of...

  10. Grant of registration u/s 12AA - assessee would have applied u/s 10(23C) - once the CIT(E) having accepted that the main aim of the society was running of college and...

  11. Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will...

  12. Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions...

  13. Cancellation of Registration u/s 12AA - merely because the genuineness of one donation in one year is doubted, it cannot be a ground to draw the inference that the...

  14. Charitable Society - cancellation of registration on ground that Society is indulged in taking Forcible Donations - DIT (E) was not justified in cancelling the...

  15. Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the...

 

Quick Updates:Latest Updates