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Income Tax Case Laws - Section: 12AA

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Cases for Section: 12AA
Showing 1 to 15 of 570 Records

2016 (4) TMI 37 - ITAT DELHI

The Corbett Educational Society Versus Commissioner of Income Tax

Registration under section 12AA denied - non charitable activities - siphoned off or misappropriation of income of the Society - Held that - It is clear that the assessee society unsuccessfully tried to justify that family members of the management committee members rendered any kind of services. The fact that the names of 4 ladies were appearing in the attendance registers of the teachers and no attendance was marked against their names since beginning of the year, was observed in the course of survey proceeding, however, the assessee tried to justify that those 4 ladies are not teaching staf ....... - .......

2016 (4) TMI 1006 - ITAT KOLKATA

The Technological Institute of Textile and Science Versus Director of Income-tax, Exemption, Kolkata

Cancellation of registration u/s. 12AA(3) - cancellation of grant of certificate u/s. 80G(5)(vi) of the Act by DIT(E), Kolkata - Held that - The amendment brought in section 12AA(3) by adding a proviso by Finance No. 2 Act, 2004 and by Finance Act, 2008 adding proviso to section 2(15) of the Act have been discussed in great detail and laid down the principles that registration granted u/s. 12A of the Act cannot be withdrawn or cancelled by DIT by invoking the provisions of section 12AA(3) of the Act. Section 12AA(3) of the Act empowers the DIT to cancel the registration granted u/s. 12AA(1)(b) ....... - .......

2016 (4) TMI 84 - ITAT HYDERABAD

Sree Educational Society Versus Asst. Commissioner of Income-Tax

Additional/capitation fees recipt - Registration granted u/s 12AA cancelled - Held that - It is important to mention here that the department has chosen to bring to tax the same additional/capitation fees collected, both in the hands of society as well as in the hands of Mr. K.T. Mahi. The same amount cannot be brought to tax in the hands of two persons. From this, it is evident that the Assessing Officer is not able to come to any conclusion as the person to whom, this income belongs. The substantive additions in the hands of both the assessees are not sustainable. Shri K.T. Mahi has offered ....... - .......

2016 (3) TMI 828 - ITAT CHENNAI

Madras Chamber of Commerce And Industry Versus The Director of Income Tax- (E) , Chennai

Registration granted u/s 12AA cancelled - revenue submitted that the assessee is engaged in rendering service to the trade and commerce, therefore, the assessee is not entitled for registration u/s 12AA - Held that - Issuing certificate of origin in respect of the goods exported is incidental to the main charitable activity of the assessee. Therefore, as observed by the Delhi High Court in the case of India Trade Promotion Organization(2015 (1) TMI 928 - DELHI HIGH COURT), proviso to sec. 2(15) may n ....... - .......

2016 (4) TMI 160 - ITAT AMRITSAR

Dt. Commr. Income Tax, Circle-IV, Amritsar Versus All India Pingalwara Charitable Society

Donations in golaks - AO proposed to tax the anonymous donations in accordance with the provisions of Section 115BBC(1), as against the assessee s version that the same being cash received through golak, did not partake the character of the anonymous donations covered u/s 115BBC(2) of the Act - CIT(A) has erred in law in deleting the addition made by the AO by invoking the provisions of section 115BBC(1)(i) - Held that - The objects of the Trust exhibited the dual tenor of religious and charitable purpose and activities. - Section 115BC of the Act was inserted in the Income Tax Act by Finance ....... - .......


Director of Income Tax, (Exemption) Versus M/s Group Vocational Training Centre Trust

Registration of a trust under section 12AA(3) cancelled - Held that - The assessee imparts education to both employed or to be employed, skilled and unskilled workers and the Tribunal further observed that there are other objects which can be said that any other object of the public utility . Commissioner of Income Tax vs Gujarat Martitme Board 2007 (12) TMI 7 - SUPREME COURT OF INDIA - Tribunal was correct in holding that the trust is entitled for registration under Section 12AA and the activities of the trust would fall within the ambit of education and advancement of any other object of gen ....... - .......

2016 (2) TMI 672 - SUPREME COURT

Commissioner of Income Tax, Kanpur & Others Versus Society For The Promn. of Edn., Allahabad

Deemed registration under Section 12AA - High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision - Held that - In order to disabuse any apprehension, we make it clear that the registration of the application under Sec ....... - .......

2016 (3) TMI 960 - ITAT HYDERABAD

M/s. Indus Foundation Versus The CIT (Exemptions) , Hyderabad

Registration under section 12AA denied - Held that - We find that assessee only intends to facilitate the education programmes in and outside India, but is not carrying on the education activities as such. It intends to be a facilitator by holding various summits, particularly, in the field of higher education by bringing in foreign universities. Further, the assessee also intends to develop, process, export and market all types of educational material and software both in India and abroad. We find that the activities of the assessee are not restricted to India, nor is the application of incom ....... - .......

2016 (2) TMI 603 - ITAT MUMBAI

Bombay Chamber of Commerce And Industry Versus Income Tax Officer (Exemption)

Registration granted under section 12AA(1) denied - receipts / earning of the assessee during the relevant previous year has exceeded prescribed limit - Held that - Only because the receipts / earning of the assessee during the relevant previous year has exceeded prescribed limit, for that reason alone the assessee institution cannot be considered as non-charitable. For cancellation / withdrawal of registration under section 12AA(3), the provisions of section 2(15) cannot be brought into play. More so, when there is no material brought on record by the learned DIT(E) to demonstrate / establish ....... - .......

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 institution. At this stage, it is also pertinent to note that the clause not involving carrying any activities of profit were omitted from this defin ....... - .......


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 Commissioner has to grant the registration u/s 12AA of the Act. If at all doubts are there in respect of activities of the trust, there are other safeguards ....... - .......


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 trade, commerce or business, the proviso to section 2(15) of the Act would not get attracted. The assessee is created by the sovereign authority i.e. ....... - .......


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 the basis of the return filed has treated the income received from the two sections of the institution to be a receipt in the hands of the society witho ....... - .......

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 dissolution. Therefore, one of the important ingredients for treating the activity of the appellant as business i.e., profit motive is missing in this case. ....... - .......

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 of registration is not justified. In view of the decision of co-ordinate Bench of this Tribunal, to which the Ld. Accountant Member is a party, this T ....... - .......


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