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 ......
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 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 f ......
2014 (1) TMI 538 - ITAT DELHI
Segram One Rupee Fund Versus ITO (E) Trust Ward 1, New Delhi
Confirmation of Change of status u/s 12AA(3) of the Act - Status changed from a Charitable Trust to An AOP – Held that:- There were no proceedings of cancellation of registration granted to the assessee, by the competent authority - the authorities b ......
2013 (12) TMI 1248 - ALLAHABAD HIGH COURT
Commissioner of Income Tax –I Versus Association For The Prevention of Blindness, UP.
Application for renewal of exemption u/s 80G - Held that:- The petitioner neither misutilised the grant nor utilised it for any business - The observations of CIT that the interest was utilised for business is not based on any material and the discus ......
2013 (12) TMI 1198 - ITAT DELHI
DSE-Economics Placement Cell Versus Director of Income Tax (Exemptions)
Registration under section 12A – Held that:- The trust was created to provide opportunities for the students of the Department of Economics, Delhi School of Economics to seek employment - Assessee is charging money for registration and subscription f ......
2013 (12) TMI 1056 - ITAT MUMBAI
ASSTT DIRECTOR OF INCOME TAX Versus STERLITE FOUNDATION (FORMERLY KNOWN AS VEDANTA FOUNDATION)
Exemption u/s 11(1)(d) – Held that:- The assessee has not diverted any specified funds of 35AC projects towards non specified projects - The aseesee has spent corpus donation for 35AC projects and the same cannot be the basis for denying the benefits ......
2013 (12) TMI 1045 - ITAT CHENNAI
Lodge of Universal Charity 273 EC Charitable Trust Versus The Director of Income-tax(Exemptions), Chennai - 34.
Approval under section 80G – Held that:- The assessee trust is an extension of the mutual Club of Masons - The mother body has not sacrificed or surrendered its mutual status. Therefore, that mutual status transgresses to the assessee-trust as well - ......
2013 (12) TMI 659 - ITAT KOLKATA
M/s. Siksha Bikash Seba Foundation Versus Commissioner of Income-tax
Refusal to grant registration u/s. 12AA – Exemption u/s 80G - The cataract operations and other supporting activities were done through its sister concern, M/s. Debipur Netralaya Pvt. Ltd - Held that:- M/s. Devipur Netralay Pvt. Ltd did not get any s ......
2013 (12) TMI 468 - ITAT CHENNAI
Tiruchirappalli Multi Purpose Social Service Society Versus Assistant Commissioner of Income Tax
Renewal of exemption u/s 80G(5) - As per the income and expenditure statement as on 31.3.2009, 31.03.2010 and 31.03.2011 there is surplus of income over expenditure to the tune of Rs. 34,01,445 - The gross receipts of the assessee society for the thr ......
2013 (11) TMI 1438 - ALLAHABAD HIGH COURT
Commissioner of Income Tax Versus Shervani Sugar Sindicate Ltd.
Relief u/s 80G – donation made to Sherwani Charitable Trust - notional trustee's remuneration from M/s Shervani Charitable Trust - Held that:- The trust deed was amended by rectification of original trust deed and suit was brought in the year 1980 i ......
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 u ......
2013 (11) TMI 165 - ITAT DELHI
Shri Gian Ganga Vocational & Educational Society Versus Commissioner of Income-tax, Rohtak
Rejection of Application for Registration u/s 12AA - Compliances Were Duly Made As Per the Act - Aims and Objects of Society - Charitable in Nature OR Not - Provisions of RE Act – Validity of Activity Conducted – Held that:- The main object of the As ......
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 no ......
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 entitl ......