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 October 2016 Year 2016 This

Exemption u/s 11 - the assessee association’s primary purpose ...

Case Laws     Income Tax

October 17, 2016

Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental or ancillary activity or purpose, for achieving the main purpose was profitable in nature - assessee is not hit by proviso to section 2(15) - AT

View Source

 


 

You may also like:

  1. Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for...

  2. Eligibity for exemption under section 11 - the assessee association's primary purpose was advancement of objects of general public utility and it would remain charitable...

  3. Exemption u/s 11 - activities of the assessee are charitable in nature or not? - AO Compare the assessee with a private colonizer - From the development undertaken by...

  4. Exemption u/ 11 - claim denied as assessee is maximizing profits by selling the properties by auction - the assessee is a charitable entity u/s 2(15) of the 1961 Act,...

  5. Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban...

  6. Denial of exemption u/s 11 & 12 - ‘Charitable Purpose’ as defined u/s. 2(15) - The mere fact that certain fee was charged by the assessee while rendering certain...

  7. Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education...

  8. Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The assessee failed to fulfil the primary condition...

  9. Exemption u/s 11 - charitable activity u/s 2(15) - activity of management of liquid and solid wastes - the dominant objects of the assessee are charitable in nature and...

  10. Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major...

  11. Benefit of exemption u/s 11/12 - no material which could suggest that the assessee association has deviated from its objects which it has been pursuing since past many...

  12. Denial of exemption u/s 11 - treatment of assessee as AO - proof of profit motive - the assessee has carried on systematic activities in a regular manner for...

  13. Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT

  14. Exemption u/s 11 - Merely because the objects of the trust are for the advancement of the business of TPA, it would not ipso facto render the trust to be non-charitable....

  15. Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general...

 

Quick Updates:Latest Updates