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Income Tax Case Laws - Section: 12AA

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Cases for Section: 12AA
Showing 1 to 15 of 559 Records

2016 (2) TMI 375 - ITAT CHENNAI

M/s Saraswathi Trust Versus The Director of Incometax (Exemptions) , Chennai

Non-granting of registration u/s 12AA - main object of the assessee is to provide resources for advanced education for peoplewho deserve it - Held that - The purpose of a trust or institution is relief of the poor, education or medical relief, the requirement of the definition of charitable purpose would be fully satisfied, even if an activity for profit is carried on in the course of the actual carrying out of the primary purpose of the trust or.....


Sri Sama Suryanarayana Murthy Versus CIT, Rajahmundry

Registration u/s 12AA denied - Held that - At the time of granting registration, the Commissioner has to see that whether the assessee is established for the charitable purpose or not and whether the funds collected are being utilized for that purpose. Once the assessee has satisfied the conditions that it is existed for the purpose of charitable nature and the funds received also are being utilized to achieve the objects of the trust, the Commis.....


Visakhapatnam Kakinada Petroleum, Chemical and Petrochemical Investment Region Versus CIT-1, Visakhapatnam

Entitlement to registration u/s 12AA - Held that - The assessee neither or nor involved directly rendering any service relating to trade, commerce or business. The activity undertaken by the authority comes within the object of the general public utility but, it cannot be concluded that it involves the carrying on of any activity in the nature of trade, commerce or business. Unless the activity undertaken by the assessee comes within the ambit of.....


Commissioner of Income Tax (Exemption) Versus M/s. Chironji Lal Virendra Pal Saraswati Shiksha Parishad

Eligibility for registration under Section 12AA - exemption claimed by the respondent society in respect of receipts for the Assessment Year 2010-2011 and 2011-2012 from the institution established and run by it - Held that - In the instant case, there is nothing on record to indicate that the assessing officer proceeded to examine the status of the society and its annual receipts or income as a legal entity in itself. The assessing officer on th.....

2016 (1) TMI 316 - ITAT JAIPUR

Assistant. Commissioner of Income Tax Versus M/s. Shri Panchyati Dharamshala

Entitlement to exemption u/s 11 & 12 - activity of running a Dharamshala and receipt of rent - whether assessee trust is involved in commercial activities, hit by first proviso to section 2(15) r.w.s. 13(8)? - Held that - There does not appear to be any profit motive in the case of the assessee as the excess of income over expenditure cannot be distributed amongst its members either in the course of its activity or in the event of its dissolu.....

2015 (12) TMI 1372 - ITAT CHENNAI

The Deputy Director of Income Tax (Exemptions) -I Versus M/s The Booksellers & Publishers Association of South India

Claim of exemption as charitable institution - exemption u/s 11 - CIT(A) allowed the claim - Held that - The receipt in question is only incidental to the activity of the assessee. In fact, the registration granted to the assessee was cancelled on the ground that the assessee is collecting sale of tickets on book fair, rent on stalls and service tax. For the very same assessment year under consideration, this Tribunal found that the cancellation .....

2015 (12) TMI 1376 - ITAT DELHI

Hamdard Laboratories India (formerly known as Hamdard Dawakhana Wakf) Versus ADIT (E) , Trust Circle-II, Delhi

Exemption u/s 11 denied - Held that - The assessee is wholly and solely engaged in business activity and the assesseeby itself is not engaged in any charitable activity except the donations made to HNF, which the assessee considers as a charitable organization. But it is seen that even the activities of HNF is not charitable as no free treatment or free medicines are distributed to the poor. The exemption u/s. 11 is available when the assessee is.....

2015 (12) TMI 1415 - ITAT DELHI

Aditya Birla GBTL Jan Kalyan Trust Grasim Bhiwani Textiles Ltd. Versus Commissioner of Income Tax

Registration u/s 12AA denied - CIT(A) s first conclusion is that amendment carried out through supplementary deed was illegal and unacceptable - Held that - In the case in hand also the amendment has been carried out under the authority granted by the settler company and it was registered with Registration Authorities rather than court. The supplementary deed was otherwise not found to be fictitious or shame by the learned Commissioner of Income-.....

2015 (12) TMI 1416 - ITAT DELHI

M/s Ghaziabad Development Authority, C/o- M/s RRA Taxindia Versus Commissioner of Income Tax (Exemption)

Rectification of mistake - registration as per the provisions of Section 12AA granted w.e.f. 31.03.2003 by the Commissioner of Income Tax whereas the first day of the financial year would be 01.04.2002 as per assessee - whether order under Section 154 of the Act in respect of section 12AA of the Act was not included in the list of orders which are appealable, the appeal filed against the said order is not maintainable? - Held that - It is undispu.....


The Commissioner of Income Tax Versus Bagalkot Town Development Authority

Entitlement for exemption under Section 11 - nature of interest income from FD with the banks - the respondent being a Trust not having submitted Form No.10 and not having applied 85 of income towards Charitable & Religious purposes - Held that - Assessee is a statutory authority created under the Karnataka Improvement Boards Act to carry out public purposes. Therefore, ratio of judgement in the case of CIT v. Gujarat Maritime Board 2007 (12).....

2015 (12) TMI 698 - ITAT CHANDIGARH

M/s Patiala Urban Planning & Development Authority, Patiala Versus The C.I.T.

Registration under sect ion 12AA cancelled - as per CIT(A) activities of the assessee fall in the category of advancement of any other object of general publicutility and this phrase as provided in sect ion 2(15) does not now constitute a charitable purpose, therefore the same is purely commercial in nature in view of the proviso appended to the section - Held that - The amendment to sect ion 2(15) of the Act cannot be the basis for cancellation .....

2015 (12) TMI 901 - ITAT KOLKATA

Income Tax Officer (E) -1, Kolkata Versus Indian Leather Products Association, Kolkata

Benefit of exemption u/s 11 denied - charitable purpose u/s 2(15) - profit motive - Association of leather merchants - AO was of the view that the assessee was allowing outsiders also to participate by keeping their stall in the trade fair organized by the assessee. The AO was therefore of the view that the assessee was having dealings or relations with the outside body and generating income. - Held that - Keeping in mind the factual aspects and .....

2015 (12) TMI 693 - ITAT DELHI

Swami Dayanand Educational Trust Versus CIT, Gurgaon

Registration u/s 12AA cancelled - applicant trust undertook only one activity out of 21 objects - Held that - CIT has considered irrelevant factors in rejecting the application of the appellant trust. The objects of the applicant trust as mentioned in Trust deed are charitable in nature and the application for registration cannot be rejected merely because applicant trust undertook only one activity out of 21 objects and activities proposed in th.....

2015 (12) TMI 694 - ITAT DELHI

Income Tax Officer (E) Trust Ward-II, Delhi Versus Society for Driver Training Institute

Claim of exemption u/s 11 denied - CIT(A) allowed the claim - Held that - It is seen that the assessee society was formed by Ashok Leyland Ltd., an Automobile conglomerate, on the request of Govt. Of NCT of Delhi to impart training to drivers of buses & trucks including DTC buses to make Delhi roads safe. The various training courses are designed and prescribed by Government of India, Ministry of Shipping, Road-Transport & Highways. The c.....

2015 (12) TMI 695 - ITAT DELHI

JCIT, Range 2, Muzaffarnagar Versus M/s. Shamli Samaj Kalyan Samiti

Addition on account of income siphoned out - benefit of section 10(23C)(iiiad) denied - CIT(A) deleted the addition - Held that - As the society is definitely engaged in educational activity which is charitable u/s 2(15) of the Act and has maintained separate accounts in respect of each educational institution. The institutions of the society is entitled for claiming benefit of section 10(23C)(iiiad) of the Act being income of each educational in.....


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