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Income Tax Case Laws - Section: 12AA

 
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Cases for Section: 12AA
Showing 1 to 15 of 412 Records
 

2015 (5) TMI 652 - DELHI HIGH COURT

COMMISSIONER OF INCOME TAX AND DIRECTOR OF INCOME TAX Versus RAM KISHAN KULWANT RAI CHARITABLE TRUST

Registration under Section 12A cancelled - Whether AO could have rendered findings questioning the exemption under Section 12-A enjoyed by the assessee, on the basis of the donation which was made to the Ram Krishna and Sons Charitable Trust? - Held .....

2015 (5) TMI 363 - PUNJAB & HARYANA HIGH COURT

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 .....

2015 (4) TMI 801 - ITAT PUNE

The Income Tax Officer & Others Versus Noble Medical Foundation and Research Centre & Others

Charitable hospital - Non-fulfilment of conditions prescribed in section 2(15) of the Income Tax Act, 1961 - Denial of deduction u/s 11 of the Income Tax Act, 1961 - Violation of provision of section 13(1)(c) rws 13(2)(b) and 13(2)(g) of the Income T.....

2015 (4) TMI 512 - BOMBAY HIGH COURT

Commissioner of Income Tax-II, Thane And Others Versus Mumbai Metropolitan Regional Iron And Steel Market Committee

Entitlement to benefit under section 10(20) - Commissioner rejected claim for exemption under section 11 mainly for the reason that this claim was not made in the original return and that Form 10 and audit report in support of this claim are not file.....

2015 (4) TMI 186 - ITAT DELHI

M/s. Devki Devi Foundation Versus Director of Income Tax (Exemptions)

Withdrawal of approval/registration granted u/s 12A - Appellant Society was not a charitable organization, as the property/hospital of the Appellant- Society were taken over by Max Group, by creating various financial and legal obligations on the App.....

2015 (4) TMI 885 - ITAT MUMBAI

Maharashtra Industrial Development Corporation Versus Dy. Director of Income(Exemption) -I

Eligibility for exemption u/s 11 - whether the assessee is carrying on commercial activities and hence not eligible for exemption under section 11? - funds claimed to have been received on behalf of the Government of Maharashtra is taxable as income .....

2015 (5) TMI 87 - GUJARAT HIGH COURT

Commissioner of Income Tax Versus Tapagachha Sangh Mota

Necessity of dissolution clause in the deed of the charitable trust - Commissioner refusing to grant registration certificate under Section 12 AA as trust deed do not provide any dissolution clause and / or any provision for distribution of the prope.....

2015 (4) TMI 263 - GUJARAT HIGH COURT

Commissioner of Income Tax, Rajkot-III Versus Chorwadi Mataji Mandir Trust

Registration certificate under Section 12AA - whether on the ground that the trust deed does not provide for dissolution clause , whether the Commissioner can deny the registration under Section 12AA? - Held that - As respondent-trust has stated that.....

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 (5) TMI 680 - ITAT CHENNAI

SRI BALAJI EDUCATIONAL AND CHARITABLE PUBL IC TRUST Versus COMMISSIONER OF INCOME TAX, CENTRAL III, CHENNAI.

Registration granted to the assessee U/s.12A (a) withdrawn with retrospective effect - Held that - the activities conducted by the assessee Trust are only promoting education within the ambit of Section 2(15) of the Act. The Trust was not engaged in .....

2015 (4) TMI 976 - BOMBAY HIGH COURT

Director of Income Tax Versus M/s. Women's India Trust

Charitable purpose - Non applicability of section 2(15) - whether advancement of any other object of general public utility shall not be a charitable purpose? - Held that - The motive of the assessee is not the generation of profit but to provide tra.....

2015 (4) TMI 93 - ITAT MUMBAI

M/s. Critical Art and Media Practices Versus The Director of Income Tax

Charitable purpose u/s 2(15) - Application for registration under section 12A rejected - application of funds of the trust outside India which renders it ineligible for exemption - Held that - The objects of the trust suggest that the trust has been .....

2015 (4) TMI 303 - PUNJAB & HARYANA HIGH COURT

The Commissioner of Income Tax-II, Jalandhar Versus M/s. Apeejay Education Society

Registration u/s 12AA(3) rejected by CIT(A) - activities of the society found non-genuine during the years involved as the funds of the assessee society were being siphoned off by debiting bogus purchase of software - Tribunal allowed registration - .....

2015 (3) TMI 99 - ALLAHABAD HIGH COURT (LB)

Commissioner Income Tax Versus Muzafar Nagar Development Authority

Effect of non consideration of the application for registration within the time fixed by Section 12AA(2) - Whether would be deemed grant of registration? - Held that - As relying of Sheela Christian Charitable case 2013 (3) TMI 268 - MADRAS HIGH COUR.....

2015 (2) TMI 323 - ITAT PUNE

Kul Foundation Versus Commissioner of Income-tax -I, Pune

Denial of registration under section 12A - clause No.23 of the object clause of the Trust Deed was specifically for the benefit of Jain community and the Trust had not commenced its activities as yet - Held that - Ratio laid down by Hon'ble Allah.....

 
   
 
 
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