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Income Tax Case Laws - Section: 12AA

Cases for Section: 12AA
Showing 1 to 15 of 436 Records

2015 (7) TMI 77 - ITAT AMRITSAR

Kapurthala Improvement Trust Versus Commissioner of Income Tax, Jalandhar

Registration of the trust granted u/s. 12AA withdrawn - Held that - If the status of registration is to be declined to an assessee only on the ground that some of the objects may be hit by the first proviso to Section 2(15) but the assessee s receipt.....

2015 (6) TMI 633 - ITAT AHMEDABAD

The Rai University Versus Director of Income Tax (Exemption) , Ahmedabad

Application filed by the assessee u/s 12AA rejected - Held that - In the instant case, in case of dissolution of University, property would go to sponsoring body that itself is registered under section 12AA of the Act, subjected to the relevant provi.....

2015 (6) TMI 422 - ITAT DELHI

Keshav Madhav Dham Trust Versus Commissioner of Income Tax,

Exemption under S. 80G(5)(vi) refused - as per CIT(A) there is no correlation between the objects of the assessee trust and its working except construction of Gaushala, the other objects remained on paper - Held that - There is no legal provision tha.....

2015 (6) TMI 318 - ITAT HYDERABAD

Andhra Pradesh Foods IDA, Nacharam Versus Director of Income Tax (Exemptions) , Aayakar Bhavan

Registration U/s.12A canceled - whether assessee is not a charitable organisation as it is engaged in the business activity as a commercial concern and that it is a contractor to the Government of Andhra Pradesh - Held that - In the present case the .....

2015 (5) TMI 652 - DELHI HIGH COURT


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 (6) TMI 556 - ITAT DELHI

Wadia Institute of Himalayan Geology C/o. M/s. Malik & Co. Versus Additional Commissioner of Income Tax, Range-2, Dehradun

Denial of exemption u/s. 10(21) - the assessee has failed to furnish the Form 10 within time and get the delay condoned from the Competent Authority - assessee has been granted registration u/s 12A - CIT(A) allowed exemption - Held that - CIT(A) held.....


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 (5) TMI 862 - ITAT DELHI

Income Tax Officer (E) , Trust Ward-III, Aayakar Bhavan, Laxmi Nagar, Delhi Versus Delhi Bureau of Text Books

Benefit of Section 11 - whether Registration U/S 12A does not automatically guarantee exemption from income tax U/S 11 of the Act? - whether registration has been granted u/s. 12A of the I.T. Act, AO cannot override exemption while passing the assess.....

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 (6) TMI 922 - ITAT HYDERABAD

Malkolak Knowledge Centre Versus Director of Income Tax

Registration under 12AA rejected - the objectives of the Trust are not charitable in nature, merely because the objectives included the words consultancy, investment advisory and an investment agency - Held that - Remit the issue back to the file of .....

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 .....


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.....


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.....

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