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 2020 Year 2020 This

Exemption u/s. 11 - Proof of charitable activities - online ...

Case Laws     Income Tax

May 29, 2020

Exemption u/s. 11 - Proof of charitable activities - online educational activities - Attendances are also virtual instead of physical. Chat boxes are medium of group discussion. Strikingly, Timings are 24*7. Still it has all the essential of a “classroom”. It definitely covers ‘process of training, developing the knowledge, skill, mind and character of students’ like normal schooling. Thus, in true sense the activities performed by the assessee are no different from ‘classrooms.’

View Source

 


 

You may also like:

  1. Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel...

  2. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

  3. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

  4. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

  5. 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...

  6. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

  7. Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature...

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

  9. 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...

  10. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  11. Exemption u/s 11 -proof of Charitable activity u/s 2(15) - assessee entered into franchise agreement - Merely because the assessee entered into franchise agreement with...

  12. The ITAT Bangalore considered whether an organization engaged in microfinancing activities qualified for exemption u/s 11 as a charitable entity or if its activities...

  13. Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing...

  14. Exemption u/s 11 / 10(23C)(iiiab) - charitable activity - If after meeting expenditure, a surplus arises incidentally from the activity carried on by the educational...

  15. 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...

 

Quick Updates:Latest Updates