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 po ......
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 (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 ......
2013 (10) TMI 15 - ALLAHABAD HIGH COURT
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 ......
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 ......
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 (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 be ......
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 s ......
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 ......
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 ......
2013 (7) TMI 89 - MADRAS HIGH COURT
M/s. Sri Balaji Educational and Charitable Public Trust Versus Commissioner of Income Tax
Non-Service of rejection orders - Tribunal denied benefit of Section 80G to assessee - Held that:- no material to controvert the allegation of the assessee about the non-furnishing of the copies of the statement recorded as well as the records seized ......
2013 (6) TMI 503 - ITAT AGRA
Gyan Mahavidhyalaya Society Versus The CIT-1, Ayakar Bhawan
Application for grant of registration u/s 12AA & exemption under Section 80G(5) denied - Held that:- CIT did not provide reasonable opportunity of hearing in this regard. The ITO (Tech.) has called the details from the assessee. The CIT examined thes ......
2013 (5) TMI 666 - ALLAHABAD HIGH COURT
The Commissioner of Income Tax-I Versus M/S Motilal Memorial Society
Reopening of assessment – escaped income – Assessee is a society registered u/s 12A and also exempted from the tax u/s10(23C)(iv) of the Act For the assessment years under consideration, at the relevant time, the exemption was not available. In thes ......
2013 (6) TMI 165 - ALLAHABAD HIGH COURT
RK. Dharmarth Trust Versus Union of India & Another
Renewal of extension under section 80-G rejected - petitioner-Trust claims to be running a public charitable Homoeopathic dispensary - Held that:- A cogent and categorical finding has been recorded in the impugned order that although huge amount has ......