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Income Tax Case Laws - Section: 80G

Cases for Section: 80G
Showing 41 to 55 of 320 Records


Commissioner of Income Tax II Versus Gujarat Co. Op. Milk Marketing Federation Ltd.

Depreciation on temporary structures of amul parlours Held that - As per the agreement between the assessee and AUDA - The assessee had a limited right to use the land for the limited purpose and the limited period Relying upon the decision in Commis.....

2014 (1) TMI 604 - ITAT COCHIN

The Nilackal St. Thomas Church & Ecumenical Centre Trust Versus CIT., Kottayam

Rejecting of application for approval u/s 80G of the Act Held that - The assessee has not spent any money for charitable activity during the previous year relevant to the assessment year 2006-07 - The assessee has spent more than 5% of the income.....


Commissioner of Income Tax -Ii Versus Vihangam Yoga Prachar And Social Welfare Trust Lucknow

Application u/s 80G(5) - Held that - The CIT(A) passed the order of rejection on a sole issue that the assessee was not carrying out all the activities mentioned in the objects clause of the trust - The statute does not require that the assessee shou.....

2014 (5) TMI 113 - ITAT DELHI

Population Health Services(India) Versus Director of Income Tax (Exemptions), Delhi.

Withdrawal of exemption Scope of section 2(15) of the Act Opportunity of being heard Exemption u/s 80G of the Act - The assessee is engaged in making available health services - This is as per the National Family Planning Programme under the policy o.....

2013 (11) TMI 976 - GUJARAT HIGH COURT

Director of Income Tax (Exemption) Versus Rampurji Gaushala Seva Trust

Dissolution clause in Trust deed Exemption u/s 80G - Held that - Earlier exemption certificate was granted to the assessee / trust which was valid for the period from 23rd May 2001 to 31st March 2004 - For the purpose of the exemption certificate und.....

2013 (10) TMI 528 - ITAT MUMBAI

GIA India Versus Director of Income Tax (Exemption)

Exemption u/s 11 and Deduction u/s 80G of the Income Tax Act educational institution - Held that - Assessee are charitable within the meaning of section 2(15) and the Income Tax Appellate Tribunal was right in holding that the respondent is entitled .....


Commissioner Of Income Tax-II, Agra Versus Sri Radha Raman Niwas Trust, Agra

Deduction u/s 80G - charitable activities u/s 2(15) or not - whether the objects mentioned in trust deed like Akhand naam sankirtan in aashram uninterruptedly, Thakur Sewa of Shri Girdhari Ji and Samadhi of Baba Gaurang Das. And organization of Bhada.....

2015 (4) TMI 714 - ITAT CHANDIGARH

M/s Christian Medical College Versus The Commissioner of Income-tax, Ludhiana

Exemption granted to the society under section 80G(5) withdrawn - Held that - Assessee was registered as charitable institution under section 12A and the said registration is being continued to be granted to the assessee-society even for the year und.....

2014 (1) TMI 673 - ITAT AGRA

Babu Ram Education Society Versus Commissioner of Income-tax

Registration u/s 12AA - Held that - Before grant of registration u/s. 12AA, the ld. CIT has to satisfy himself about the objects and genuineness of the activities of the assessee trust or institution. Other conditions are not relevant at the stage of.....

2014 (1) TMI 933 - ITAT HYDERABAD

Kusumba Dhirajlal Parekh & Lila Nautamlal Parekh Foundation Versus Director of Income Tax (Exemptions)

Rejection of Application u/s 12A of the Act Rejection of Apporval u/s 80G of the Act Held that - At the time of granting registration under section 12A of the Act, commencement of activity is not a relevant consideration if the trust is a new one - t.....

2013 (10) TMI 1170 - DELHI HIGH COURT

Director of Income-tax Versus Neel Gagan Charitable Trust

Deduction u/s 80G(5) of the Income Tax Act Held that - Section 80G(5)(iv) requires an institution or fund to maintain accounts of its receipts and expenditure but the Director of Income-tax (Exemption), in his order dated September 24, 2010, has not .....

2013 (9) TMI 438 - ITAT DELHI

RKM Educational & Charitable Trust Versus CIT, Faridabad

Exemption u/s 80G of the Income Tax Act Registration u/s 12AA - Charitable purpose - Person u/s 2(31) - Applicant, a trust or a society Held that - Be it a Trust or a Society, the legal status of either is that of a body of individuals and the benefi.....

2014 (6) TMI 298 - ITAT LUCKNOW

Harshit Foundation, Jaunpur Versus Commissioner of Income Tax

Denial of registration u/s 12AA of the Act Held that - The effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration there was no reason to make the assessee suffe.....

2014 (1) TMI 863 - ITAT DELHI

Asian Hotels (North) Ltd. Versus Dy. Commissioner of Income Tax, Circle 2(1), New Delhi

Disallowance of expenses expenses treated as being capital nature Held that - For expenses pertaining to Tennis hard court to tennis Clay Court, Dholpur planter for banquets these are not brining any enduring benefit or enhancement of capacity of hot.....

2013 (6) TMI 426 - ITAT COCHIN

PA Jose Prop of Josco Fashion Jewellers Versus The A. CIT, Cir. 1 Kottayam

Expenditure on interior work - revenue v/s capital - Held that - It is not in dispute that the assessee took the premises on lease for 15 years with an option to extend the same for further period with an intention to set up a new show room in the le.....

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