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 (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 (4) TMI 9 - ITAT DELHI
DCIT-3(2) Versus KDA Enterprises Pvt. Ltd.
Validity of Gift of Dividend - It was submitted by assessee that all the donor companies are shareholders of Reliance Industries Limited and received dividend income from Reliance Industries. The donor companies had given irrevocable instructions to .....
2015 (6) TMI 391 - ITAT PUNE
The Institute of Nursing Research And Development, C/o R.B. Chavan Versus Commissioner of Income Tax-Iv, Pune
Application for renewal u/s.80G rejected - Held that - It is an admitted fact that the 12A registration granted to the assessee is subsisting till date and the same has not been cancelled. The assessee trust was also granted the 80G benefit for the p.....
2015 (2) TMI 1033 - ITAT LUCKNOW
Jt. CIT. (OSD) /DCIT-6, Kanpur. Versus. M/s Super House Leather Ltd.
Write off of bad debts in respect of export sales disallowed - CIT(A) giving relief of ₹ 24,57,522/- on account of bad debts - Held that - Disallowance of bad debts is to be allowed in the present year because it is not in dispute that debits w.....
2015 (5) TMI 117 - KARNATAKA HIGH COURT
M/s. Maheshwari Foundation Versus The Director of Income-tax (Exemptions), Bangalore
Entitlement to the benefit of renewal of recognition under Section 80G - Tribunal upholding the order of Director of Income Tax (Exemptions) that the appellant activity is in the nature of trade, commerce or business and hence is not entitled to rene.....
2015 (3) TMI 445 - ITAT DELHI
Praxis Institute of Participatory Practices Versus DIT (Exemption), , New Delhi
Charitable activity u/s 2(15) - Exemption available u/s 11 and u/s 80G - assessee involved in technical support, training, research and reserves material related to participatory development since its inception - Assessing Officer opined that the ass.....
2015 (1) TMI 781 - ITAT LUCKNOW
Income Tax Officer-2(2), Lucknow Versus Radha Mohan Mehrotra Medical Relief Trust
Exemption U/s 10(34) and 10(38) on dividend income and on redemption of Mutual fund units - Exemption U/s 10(23C)(iiiae) on interest income - AO challenged CIT(A) order allowing such exemption as without appreciating the fact of the case that the ass.....
2015 (1) TMI 237 - ITAT PUNE
Ashoka Education Foundation Versus The Commissioner of Income Tax
Denial of grant of renewal u/s 80G(5)(vi) - cancellation of registration granted to the assessee u/s 12AA - Order passed by CIT u/s 80G is beyond the time limit prescribed in Rule 11AA(6) or not Held that - While granting the exemption or renewal of .....
2015 (2) TMI 279 - ITAT DELHI
Yakult India Microbiota and Probiotic Science Foundation Versus DIT (Exemption), New Delhi
Registration u/s 12A rejected - Rejection of application for approval u/s 80G - Held that - In the present case it appears that the details of the seminars and symposium etc. organized by the assessee society and the literature, newsletters and books.....
2014 (12) TMI 469 - ITAT LUCKNOW
Vikat Educational Trust Versus CIT. -1, Lucknow
Rejection of claim of the assessees for registration u/s 12AA and 80G(5) - details of donation received in Cash - Genuineness of the objectives of the assessee Held that - Assessee contended that he has claimed receipt of cash donation of ₹ 44......
2015 (1) TMI 109 - GUJARAT HIGH COURT
COMMISSIONER OF INCOME TAX RAJKOT I Versus ARVINDBHAI MANIAR CHARITABLE FOUNDATION
Rejection of approval u/s 80G(5) Held that - Following the decision in COMMISSIONER OF INCOME TAX RAJKOT III Versus VIPASSANA TRUST 2015 (1) TMI 63 - GUJARAT HIGH COURT wherein the decision in NN. Desai Charitable Trust Versus Commissioner Of Income-.....
2015 (1) TMI 63 - GUJARAT HIGH COURT
COMMISSIONER OF INCOME TAX RAJKOT III Versus VIPASSANA TRUST
Rejection of application for recognition u/s 80G(5) Whether the Trust had failed to spent 85 per cent of the amount towards the objects of the Trust - Held that - The similar matter has been decided in Commissioner of Income Tax Versus Shree Govindbh.....
2014 (11) TMI 396 - ITAT JAIPUR
M/s. Nash Fashions (India) Ltd. Versus The CIT., Jaipur
Revision u/s 263 - Allowability of deduction u/s 80G Expenses incurred for the welfare of general public, which included the employees, suppliers and buyers - The donation was made under the company s policy on corporate social responsibility - Held .....
2014 (10) TMI 828 - ITAT CHANDIGARH
M/s Dream & Beauty Charitable Trust (Regd.) Versus The CIT, Circle I, Ludhiana
Renewal of exemption under section 80G denied - assessee submitted that the trust was registered with the sub-registrar (Revenue) as a trust and trust was also registered under the Societies Registration Act, 1860 and also was granted registration un.....