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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 388 Records


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 ......

2015 (2) TMI 287 - ITAT DELHI

Muzaffarnagar Development Authority Versus Commissioner of Income Tax, Muzaffarnagar

Registration under Section 12A cancelled - whether or not the learned Commissioner was right in exercising his powers under section 12AA(3), in withdrawing the registration granted to the assessee under section 12AA? - objectives/activities of the ap ......

2015 (2) TMI 7 - ITAT MUMBAI

Anjuman-E-Najmi, Dawoodi Bohra Jamat Versus Commissioner of Income Tax-III

Registration u/s 12AA denied - assessee is a registered Trust under BPT Act w.e.f 27.10.2009 - wrong spelling in the name appearing on the PAN - Held that:- It is a fit case for granting registration u/s 12AA of the Act. Regarding the wrong spelling ......

2015 (1) TMI 1113 - ITAT CHENNAI

M/s. Jesus Calls Versus Assistant Commissioner of Income Tax

Excess application of the earlier year set off this year disallowed - assessee is a trust registered U/s. 12AA - disallowance of ₹ 14 crores capital expenditure - Held that:- Since 85% of the assessee's income of the Trust during the releva ......



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