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Income Tax Case Laws - Section: 12AA


Income Tax

Cases for Section: 12AA

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Showing 1 to 15 of 391 Records

2015 (3) TMI 929 - ITAT CHENNAI

Joint Commissioner of Income Tax (OSD) (Exemptions) -II, Chennai Versus M/s. Bhaktavatsalam Memorial Trust

Entitlement to the benefit under section 11 - AO while completing the assessment noticed that the assessee-trust advanced interest-free loans to certain other trusts treating such advances are in violation of the provisions of section 13(1)(d) read w ......

2015 (3) TMI 673 - ITAT HYDERABAD

M/s. Mahindra Educational Institutions Versus The Director of Income-tax (Exemptions) Hyderabad

Registration u/s 12AA denied - name of the company shown as "MAHINDRA EDUCATIONAL INSTITUTIONS" indicates plurality of institution - Held that:- The word "institutions" was placed in the name only to identify different colleges in different locations ......

2015 (3) TMI 601 - ITAT AHMEDABAD

The Director of Income Tax, (Exemption), Ahmedabad Versus Shree Nirman Foundation Charitable Trust

Deduction under section 11 - CIT(A) allowed the claim - assessee-trust runs a school - Held that:- Exemption under section 11 of the Act was disallowed by the Assessing Officer, inter alia, on the ground that the assessee-trust gave contract for cons ......


Commissioner Income Tax Versus Muzafar Nagar Development Authority

Effect of non consideration of the application for registration within the time fixed by Section 12AA(2) - Whether would be deemed grant of registration? - Held that:- As relying of Sheela Christian Charitable case [2013 (3) TMI 268 - MADRAS HIGH COU ......

2015 (2) TMI 905 - MADRAS HIGH COURT

Commissioner of Income Tax, Salem Versus M/s. Indian Educational Trust

Rejection of application u/s 12AA - Tribunal remanding the issue back to the CIT on non consideration of documentary evidences - Held that:- It is evident from the records that the main plea taken by the assessee/respondent herein before the Tribunal ......


The Director of Income Tax (Exemptions) Hyderabad Versus M/s Ramoji Foundation

Registration u/s 12AA - Amendment of the trust deed - whether need not be made by approaching the appropriate civil court ? - Tribunal directing the DIT(E) to grant registration to the assessee-trust under section 12AA of the Income-tax Act, 1961 - H ......

2015 (2) TMI 802 - KERALA HIGH COURT


Registration under section 12A rejected - Tribunal declining to condone the delay of 445 days in filing the appeal against rejection order - Held that:- Condonation of delay is not a matter of right. Delay can be condoned by the Tribunal only if it i ......

2015 (2) TMI 681 - ITAT COCHIN

Sree Anjaneya Medical Trust Versus Commissioner of Income-tax, Kozhikode

Registration u/s 12AA rejected - Held that:- The activities of the trust was not carried out in accordance with the object of the trust. The assessee trust administer and manage the so-called medical college in a commercial manner with profit motive. ......


Commissioner of Income, Jaipur-II Versus Vijay Vargiya Vani Charitable Trust

Registration under section 12AA denied - Tribunal allowed the claim - Held that:- Object of section 12AA is to examine the genuineness of the objects of the trust but not the income of the trust for charitable or religious purpose. The Commissioner c ......

2015 (2) TMI 574 - ITAT COCHIN

AY. Broadcast Foundation Versus The Income Tax Officer, Ward-1, Thiruvalla.

Accrual of income - advances received against time slots - denial of exemption u/s. 11 - assessee is a company registered u/s. 25 of the Companies Act engaged in broadcasting of television programs - Held that:- The income of the assessee should be c ......

2015 (2) TMI 571 - ITAT HYDERABAD

Sree Educational Society Versus Commissioner of Income-tax(Central), Hyderabad

Registration u/s 12AA cancelled - disallowance of exemption u/s 11 - Held that:- No material has been brought on record to show that the assessee solely exists for profit motive. The department has not been able to discharge its onus of showing as to ......

2015 (2) TMI 495 - ITAT HYDERABAD

St. Joseph Academy, Hyderabad Versus Director of Income-tax (Exemption), Hyderabad

Registration under S.12AA denied - Held that:- Under Section 12AA were confined to satisfy himself about the genuineness of the activities of the trust as well as nature of its object being charitable, the action of the learned D.I.T(Exemption) in re ......

2015 (2) TMI 444 - ITAT COCHIN

Centre for Human Resource Kottayam Versus The COMMISSIONER

Registration u/s 12AA rejected - date of the order on which the application was disposed should be served on the assessee before the period of limitation provided u/s 12AA - Held that:- Identical issue was examined by the Madras High Court in DIT (Ex ......

2015 (2) TMI 441 - ITAT HYDERABAD

The Kurni Daivachara Sangham Versus The Director of Income-tax, Hyderabad

Application for registration u/s 12A rejected - assessee is a society registered under the Societies Registration Act - Held that:- The provisions contained u/s 12A and 12AA would make it clear that at the time of grant of registration u/s 12AA, the ......

2015 (2) TMI 323 - ITAT PUNE

Kul Foundation Versus Commissioner of Income-tax -I, Pune

Denial of registration under section 12A - clause No.23 of the object clause of the Trust Deed was specifically for the benefit of Jain community and the Trust had not commenced its activities as yet - Held that:- Ratio laid down by Hon'ble Allah ......



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