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Income Tax Case Laws - Section: 12AA

Home Case Index Income Tax Sections List
Cases for Section: 12AA
Showing 1 to 15 of 627 Records
 
  • 2016 (8) TMI 466 - ITAT KOLKATA

    Revision u/s 263 - Eligibility of exemption u/s.11 - Held that - Income from earned from use of the club facilities by non members for purpose of playing cards and use of permit room, catering etc., was held to be hit by the proviso to Sec.2(15) of t... ... ...


  • 2016 (8) TMI 518 - GUJARAT HIGH COURT

    Entitlement to registration under section 12A(a) r.w.s. 12AA - Dawoodi Bohra Community - Held that - Considering the decision of the Honble the Supreme Court in the case of Dawoodi Bohra Jamat (2014 (3) TMI 652 - SUPREME COURT ), the question, which ... ... ...


  • 2016 (8) TMI 257 - ITAT MUMBAI

    Cancelling/withdrawing the registration granted to the assessee under section 12A - Held that - Director erred in not appreciating the difference between the functioning of administrative set-up, which is essential to execute the objects entrusted to... ... ...


  • 2016 (8) TMI 808 - ITAT COCHIN

    Application for registration u/s 12A refused - denial of benefit of registration for the reasons that original/copy of the instrument is not filed in support of creation of the trust - whether execution of a formal deed of trust is necessary for gran... ... ...


  • 2016 (7) TMI 1188 - ITAT DELHI

    Grant of registration under Section 12A - Held that - We are in agreement with the contention of the Ld Senior Counsel of the appellant that the activities of the appellant are under complete control of State Government having no profit motive and fo... ... ...


  • 2016 (8) TMI 554 - ITAT CHENNAI

    Exemption u/s 11 - grant of registration under Section 12AA - assessee-Bar Council of Tamil Nadu - Held that - As even though the preamble of order of the Director of Income Tax (Exemptions) dated 29.08.2011 says Bar Council of Tamil Nadu and its uni... ... ...


  • 2016 (7) TMI 1099 - MADRAS HIGH COURT

    Entitlement to exemption u/s 11 - charitable activities - sale proceeds of the lands by assessee trust - Held that - The assessee has purchased the lands to an extent of 71.89 Acres, in the year 1986-87, for the purpose of setting up a medical colleg... ... ...


  • 2016 (7) TMI 812 - ITAT CHENNAI

    Denial of exemption under section 11 - assessee was in receipt of fees for issuance of certificate of origin for the assessment year under consideration and hit by the proviso to section 2(15) - Held that - Where the main object of the Institution wa... ... ...


  • 2016 (7) TMI 535 - ITAT BANGALORE

    Revision u/s 263 - corpus donations received by the assessee-trust were not examined in view of the provisions of Act as the trust was not registered under the provisions of sec.12A - Held that - Provisions of sec.12 clearly lay down that any volunta... ... ...


  • 2016 (7) TMI 521 - ITAT CHENNAI

    Cancellation of registration granted under Section 12AA - whether income generated out of the auditorium was used to the objects of the trust? - Held that - After going through the provisions of Section 11(4) and 11(4A) of the Act, this Tribunal is o... ... ...


  • 2016 (7) TMI 827 - ITAT CHENNAI

    Exemption u/s.11 entitlement - assessee trust has been carrying on micro financial activities to rural poor women - charitable or non charitable purpose - Held that - The assessee is lending money at commercial rate prevailing in the market. By advan... ... ...


  • 2016 (7) TMI 814 - ITAT DELHI

    Renewal of approval under section 80G(vi) denied - Held that - DIT (Exemptions) has not called for any clarifications/justifications from the assessee and has proceeded to adjudicate and reject the assessee s application in contravention of the princ... ... ...


  • 2016 (8) TMI 80 - ITAT CHENNAI

    Entitlement to exemption u/s 11 - activities carried on by the assessee in the form of running of community hall, Suguna Auditorium Hall - treatment of income earned from auditorium as business income instead of treating the same as income exempted u... ... ...


  • 2016 (7) TMI 107 - ITAT MUMBAI

    Exemption u/s.11 declined - whether proviso to section 2(15) was applicable to the assessee which was introduced w.e.f. assessment year 2009-2010? - The main objects of the assessee trust inter alia are to promote, advance and protect trade, commerce... ... ...


  • 2016 (7) TMI 846 - ITAT CHENNAI

    Addition u/s 13(1)(b) - nature of donation - disallowance made on the contribution made by the assessee to Little Flower Monastery - Held that - The assessee registered as charitable trust and its objective should be solely concentrated to the charit... ... ...


 
   
 
 
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