Home Highlights August 2012 Year 2012 This

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1. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

2. Rejection of grant of registration u/s 80G - charitable activity or religious activity - since the expenditure on religious activities is more than 5% of the total...

3. Exemption u/s 11 and 12 - religious activities - violation of Section 13(1)(c) - the activities undertaken by the assessee can be included in the broad conspectus of...

4. Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

5. Application u/s 80G(5)(vi) - Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be...

6. Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

7. Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The...

8. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

9. Approval u/s 80G - donations - worship of Godess Kali Mata and expenditure incurred towards the same is definitely incurred for a particular religious purpose. The...

10. Registration u/s.80G - In the case of the assessee, Shri Sai Bhakta Seva Trust, the main object is to construct and maintain Shri Sai baba temple. This fact has not been...

11. Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can...

12. Benefit of exemption u/s 11 - society or trust draws its inspiration for certain charitable activities from religious tenents - merely because it bears its activities on...

13. Assessment of trust - Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust...

14. Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred...

15. Withdrawal of exemption u/s. 80G(5) – Charitable Trust - CIT(A) withdrew approval u/s 80G(5) on finding that Trust has spend about 78% of its total receipt for...