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Income Tax Case Laws - Section: 10(23C)

Cases for Section: 10(23C)
Showing 1 to 15 of 236 Records

2015 (6) TMI 891 - ITAT DELHI

Joint Commissioner of Income Tax Versus M/s NITYA EDUCATIONAL SOCIETY

Penalty u/s 271(1)(c) - CIT(A) deleted the addition - Whether an in situation can be treated as an educational institution and benefit of section 1O(23C)(iiiad) of the Act be allowed thereto without affiliation to CBSE or any other Board? - Held that.....


Commissioner of Income Tax-I, Chandigarh Versus Sri Guru Gorakh Nath Charitable Educational Society, Ropar

Registration u/s 12AA to society denied - ITAT allowing the appeal of the assessee especially when the family run trust did not submit details of assets and properties that they possessed as well as the treatment given to the assets of an old school .....


Maharani Luxmi Bai Memorial Educational Society Versus Chief Commissioner of Income Tax

Exemption u/s 10(23C)(vi) rejected - Held that - Object Nos. 3, 4 & 5 of the Memorandum of Association seem to be ancillary for educational purposes and the main object of the society still remains as educational purpose. br br Since, the only co.....

2015 (5) TMI 226 - BOMBAY HIGH COURT

The Director of Income Tax (Exemption), Mumbai Versus Jaslok Hospital And Research Centre

Exemption u/s.11 - Assessing Officer pointed out specific defects in treating the income earned by levying surcharge at a specific rate for the bills raised on patients and doctors on the fees paid to them and treating them as corpus donation instead.....


Commissioner of Income Tax - III, Pune Versus Shri Ramesh Dattatraya Kulkarni, Late Uma Pramod Deshpande, Shri Shirish Madhav Upadhye

Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms and conditions of Exit Option Scheme framed by SBI as held by ITAT - Held that -.....


Sanatan Dharam Shiksha Samiti Versus Chief Commissioner of Income Tax, Panchkula

Exemption/approval, filed under Section 10(23C)(vi) rejected - Held that - Whether the issue was correctly decided or not, is not relevant at this stage. The fact is that the order dated 23.03.2009 was set aside by the Division Bench vide order dated.....

2015 (4) TMI 342 - MADRAS HIGH COURT

The Commissioner of Income Tax Central III Versus Balaji Educational & Charitable Public Trust

Capitation fee received by trust - Tribunal not considering that the capitation fee received by the assessee trust is a revenue receipt liable for taxation - Tribunal not considering that the trust was receiving capitation fee for admission of studen.....

2015 (3) TMI 888 - ITAT DELHI

M/s All India JD. Educational Society Versus Dy. Director of Income Tax, Inv. Cirle-1, Delhi

Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - whether CIT(A) has erred in upholding the contention of Ld. DGIT(E) that the activities of the assessee society are found to be for earning profit and not for charitable purposes and.....

2015 (3) TMI 459 - BOMBAY HIGH COURT

M/s Yash Society Industry House Versus Chief Commissioner of Income Tax, Asst. Director of Income Tax & Union of India

Application for grant of approval under section 10 (23C) (via) rejected - whether primary requirement of section 10 (23C) that the petitioner is established for philanthropic purposes is not fulfilled by the petitioner as found evident from the creat.....


Commissioner of Income Tax And Others Versus M/s. Manipal Health Systems Pvt Ltd

Tax deducted at source - remuneration paid to consultant Doctors employed by the assessee hospital - employer and employee relationship - TDS u/s. 192 OR u/s. 194J - ITAT deleted tds levy - Held that - Mere providing of non-competition clause in the .....

2015 (4) TMI 366 - ITAT DELHI

ACIT, Rohtak Circle Versus The Rohtak Central Coop Bank Ltd.

Accrued interest not credited to P&L account - CIT(A) deleted the addition - Held that - Issue in question is covered in favour of the assessee by the order of the Tribunal in the case of ACIT Vs. The Jhajjar Central Coop. Bank Ltd 2013 (10) TMI 1291.....

2015 (4) TMI 904 - ITAT JAIPUR

M/s KGNMMW. Educational research & Analysis Society, Jhalawar. Versus The ITO., Jhalawar.

Delay in filing of appeal - Affidavit of Chartered Accountant for condone of delay in filing appeal submitted - Denial of exemption u/s 10(23C)(iiiad) to Society - Held that - The affidavit and cavalier conduct of Shri Kaushal Agarwal, C.A. raises se.....

2015 (6) TMI 856 - ITAT CHENNAI

M/s Vairams Kindergarten Society, Rajagopalapuram Versus The Commissioner of Income Tax (Appeals) , Tiruchirapalli.

Eligibility to claim exemption u/s 11 denied - assessee has advanced a sum of ₹ 47.71 lakhs to a sister-Trust so diverted by the assessee is liable to be taxed as income of the assessee as held by AO - Held that - the assessing officer has fail.....


The Chief Commissioner of Income Tax IV others Versus Anand Rishi Jain Society

Grant of exemption and continuance thereof u/s 10(23C) rejected - application rejected as barred by one day's delay - power of Chief Commissioner of Income Tax to condone the delay - Held that - There is no power for the Chief Commissioner of Inc.....


Bhupesh Kumar Sikshan Evam Vikas Sansthan Versus Director General of Income Tax (Inv.)

Exemption under Section 10 (23C) (vi) refused - Held that - Evidently, the application itself was filed without the audited accounts for the last three years. The provision of 30th day of September of the assessment year concerned as the cut-off-date.....

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