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Income Tax Case Laws - Section: 10(23C)

 
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Cases for Section: 10(23C)
Showing 1 to 15 of 221 Records
 

2015 (3) TMI 888 - ITAT DELHI

M/s All India JD. Educational Society Versus Dy. Director of Income Tax, Inv. Cirle-1, Delhi

Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - whether CIT(A) has erred in upholding the contention of Ld. DGIT(E) that the activities of the assessee society are found to be for earning profit and not for charitable purposes and ......

2015 (3) TMI 459 - BOMBAY HIGH COURT

M/s Yash Society Industry House Versus Chief Commissioner of Income Tax, Asst. Director of Income Tax & Union of India

Application for grant of approval under section 10 (23C) (via) rejected - whether primary requirement of section 10 (23C) that the petitioner is established for philanthropic purposes is not fulfilled by the petitioner as found evident from the creat ......

2015 (3) TMI 617 - KARNATAKA HIGH COURT

Commissioner of Income Tax And Others Versus M/s. Manipal Health Systems Pvt Ltd

Tax deducted at source - remuneration paid to consultant Doctors employed by the assessee hospital - employer and employee relationship - TDS u/s. 192 OR u/s. 194J - ITAT deleted tds levy - Held that:- Mere providing of non-competition clause in the ......

2015 (2) TMI 499 - HIGH COURT OF MADRAS

The Chief Commissioner of Income Tax – IV others Vs Anand Rishi Jain Society

Grant of exemption and continuance thereof u/s 10(23C) rejected - application rejected as barred by one day's delay - power of Chief Commissioner of Income Tax to condone the delay - Held that:- There is no power for the Chief Commissioner of Inc ......

2015 (1) TMI 928 - DELHI HIGH COURT

India Trade Promotion Organization Versus Director General of Income Tax (Exemptions) & Others

Charitable activity - First Proviso to Section 2(15) - challenged as arbitrary and unreasonable and has no rational nexus with the object sought to be achieved and is thus violative of Article 14 of the Constitution of India - order passed by the res ......

2015 (1) TMI 957 - ITAT DELHI

National Horticulture Board Versus Assistant Commissioner of Income Tax

Charitable purpose - Incidental receipts on account of “cost of application fees and scheme brochure” in the nature of trade or commerce - Addition to income - assessee is a National Horticulture Board set up by the Government of India in 1984 as an ......

2015 (1) TMI 519 - ITAT LUCKNOW

Income Tax Officer Versus M/s. Awasiya Shiv Ram Singh Educational Society

Unexplained Cash credits - addition u/s 68 deleted by CIT - Held that:- Undisputedly before the Assessing Officer complete details were not filed and the Assessing Officer has made addition of ₹ 7.65 lakhs under section 68 of the Act. But when ......

2015 (1) TMI 781 - ITAT LUCKNOW

Income Tax Officer-2(2), Lucknow Versus Radha Mohan Mehrotra Medical Relief Trust

Exemption U/s 10(34) and 10(38) on dividend income and on redemption of Mutual fund units - Exemption U/s 10(23C)(iiiae) on interest income - AO challenged CIT(A) order allowing such exemption as without appreciating the fact of the case that the ass ......

2015 (1) TMI 616 - ALLAHABAD HIGH COURT

Allahabad Young Mens Christian Association Versus Chief Commissioner Of Income Tax And Others

Registration of the petitioner-assessee under Section 10(23C)(vi) refused - assessee is a registered society registered under the Societies Registration Act, and is running a school namely “YMCA Centenary School” - Held that:- In the instant case, it ......

2015 (3) TMI 55 - ITAT HYDERABAD

Sree Educational Society Versus Dy. Commissioner of Income Tax

Revision u/s 263 - unaccounted corpus funds/building fund - Non eligiblilty for claiming exemption u/s 11 and u/s 10(23C(vi)) - Held that:- Going through the record it is find that the assessee has given all the details of additions to corpus funds/b ......

2015 (1) TMI 1167 - CALCUTTA HIGH COURT

Sikkim Manipal University Versus The Chief Commissioner, Income Tax & Another

Rectification of mistake - Scope of Section 154 - Whether power of CCIT u/s 154 can only be exercised for rectification of a mistakes which are apparent on record and not when an elaborate reasoning is to be provided to arrive at the finding that the ......

2014 (12) TMI 973 - ITAT HYDERABAD

AP. Pollution Control Board, Hyderabad Versus Dy. Director of Income-tax (E)

Immunity from taxation under Article 289(1) of the Constitution of India – Assessee being A.P. Pollution Control Board separate legal/juristic entity or not from the State Govt. – Held that:- The assessee board was created with effect from 24/01/197 ......

2014 (12) TMI 976 - KERALA HIGH COURT

MARTHOMA MEDICAL MISSION Versus THE CHIEF COMMISSIONER OF INCOME TAX

Benefit of section 10(23C)(via) – Applicability of 14th Proviso to Section10 (23-C)(via) to AYs 2005-2006 and 2006-2007 - Assessee contended that revenue could not take advantage of his own inaction, in not passing any orders on application that was ......

2015 (1) TMI 11 - KARNATAKA HIGH COURT

Manipal Academy of Higher Education Versus Chief Commissioner of Income Tax, The Union of India and others

Show cause notice - Opportunity of being heard – Withdrawal of exemption u/s 10(23C)(vi) – Held that:- The content of the letter indicates that the petitioner is requested to attend the office on that date in person or through a representative duly a ......

2014 (12) TMI 397 - BOMBAY HIGH COURT

Director of Income Tax (Exemption) Versus Bommanji Dinshaw Petit

Eligibility for exemption u/s 10(23C)(via) – Held that:- The Tribunal as also the Commissioner held that the objects of the Trust remained unchanged - The Trust is registered with the Charity Commissioner of Mumbai and also registered u/s 12A - The c ......

 
   
 
 
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