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Income Tax Case Laws - Section: 80G

 

Income Tax

Cases for Section: 80G

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Showing 1 to 15 of 313 Records
 

2015 (2) TMI 279 - ITAT DELHI

Yakult India Microbiota and Probiotic Science Foundation Versus DIT (Exemption), New Delhi

Registration u/s 12A rejected - Rejection of application for approval u/s 80G - Held that:- In the present case it appears that the details of the seminars and symposium etc. organized by the assessee society and the literature, newsletters and books ......

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 237 - ITAT PUNE

Ashoka Education Foundation Versus The Commissioner of Income Tax

Denial of grant of renewal u/s 80G(5)(vi) - cancellation of registration granted to the assessee u/s 12AA - Order passed by CIT u/s 80G is beyond the time limit prescribed in Rule 11AA(6) or not – Held that:- While granting the exemption or renewal ......

2015 (1) TMI 109 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX RAJKOT I Versus ARVINDBHAI MANIAR CHARITABLE FOUNDATION

Rejection of approval u/s 80G(5) – Held that:- Following the decision in COMMISSIONER OF INCOME TAX RAJKOT III Versus VIPASSANA TRUST [2015 (1) TMI 63 - GUJARAT HIGH COURT] wherein the decision in NN. Desai Charitable Trust Versus Commissioner Of Inc ......

2015 (1) TMI 63 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX RAJKOT III Versus VIPASSANA TRUST

Rejection of application for recognition u/s 80G(5) – Whether the Trust had failed to spent 85 per cent of the amount towards the objects of the Trust - Held that:- The similar matter has been decided in Commissioner of Income Tax Versus Shree Govind ......

2014 (12) TMI 469 - ITAT LUCKNOW

Vikat Educational Trust Versus CIT. -1, Lucknow

Rejection of claim of the assessees for registration u/s 12AA and 80G(5) - details of donation received in Cash - Genuineness of the objectives of the assessee – Held that:- Assessee contended that he has claimed receipt of cash donation of ₹ 4 ......

2014 (12) TMI 12 - KARNATAKA HIGH COURT

Director of Income-tax, (Exemptions) Versus Sri Jain Educational Social Cultural Welfare Charitable Trust

Grant of recognition u/s 80G - Rejection of application of registration u/s 12A – Object of Trust charitable or not –Held that:- It is open to the revenue to cancel the registration invoking sec. 12AA(3) of the Act, if it is satisfied that the activi ......

2014 (11) TMI 898 - PUNJAB & HARYANA HIGH COURT

M/s Nahar Spinning Mills Limited Versus The Commissioner of Income Tax, Ludhiana

Allowability of expenses u/s 37 - Amount paid to Municipal Corporation for legalizing the construction of building – Held that:- Following the decision in JAMNA AUTO INDUSTRIES Versus COMMISSONER OF INCOME -TAX [2008 (1) TMI 62 - PUNJAB & HARYANA HIG ......

2014 (11) TMI 396 - ITAT JAIPUR

M/s. Nash Fashions (India) Ltd. Versus The CIT., Jaipur

Revision u/s 263 - Allowability of deduction u/s 80G – Expenses incurred for the welfare of general public, which included the employees, suppliers and buyers - The donation was made under the company’s policy on corporate social responsibility - Hel ......

2014 (10) TMI 581 - PUNJAB & HARYANA HIGH COURT

Commissioner of Income Tax-I Versus M/s. Christian Medical College

Entitlement for registration u/s 80G(5) – Primary aim of Society charitable or not – Society used to train Christian men and women as health professionals – Held that:- The Tribunal was rightly of the view that the assessee was registered as a charit ......

2014 (9) TMI 571 - PUNJAB & HARYANA HIGH COURT

Commissioner of Income Tax, Faridabad Versus RKM Educational And Charitable Trust

Claim of exemption by the society u/s 80G – Registration u/s 12AA not granted – Held that:- The exemption u/s 80G of the Act was granted to the trust for the first time on 19.10.1978 from 1.4.1977 to 31.3.1978 which was subsequently renewed on 29.1.2 ......

2014 (9) TMI 319 - BOMBAY HIGH COURT

DIT (Exemptions), Mumbai Versus M/s. Ramhari Foundation

Renewal of exemption u/s 80G - Whether a new trust being formed and created by amalgamation of two trusts and with new name but no prior approval u/s 12A of the Income Tax Act having been obtained, can the certificate u/s 80G of the Income Tax Act be ......

2014 (8) TMI 834 - ITAT PUNE

Parkar Medical Foundation Versus Dy. Commissioner of Income Tax

Validity of cancellation of registration granted u/s 12A – Held that:- The assessee trust was granted registration u/s.12A of the I.T. Act - CIT cancelled the registration granted earlier on the ground that the assessee trust is running the hospital ......

2014 (8) TMI 832 - ITAT HYDERABAD

George Institute for Global Health, Hyderabad Versus Director of Income-tax (Exemption)

Rejection of application of registration u/s 12A – Approval u/s 80G – Charitable purpose u/s 2(15) - Held that:- Medical relief, education, relief to the poor and advancement of any other object of general public utility will come within the ambit of ......

2014 (8) TMI 693 - ALLAHABAD HIGH COURT

Commissioner of Income Tax Meerut Versus AR. Trust

Exemption u/s 80G(5)(vi) – Registration u/s 12AA granted – Section 12AA and 80G operate under different fields or not – Held that:- The Tribunal in its judgment has wrongly proceeded on the basis that the sole reason for refusing an exemption u/s 80G ......

 
   
 
 
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