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Income Tax Case Laws - Section: 80G

Home Case Index Income Tax Sections List
Cases for Section: 80G
Showing 1 to 15 of 384 Records
 
  • 2016 (8) TMI 818 - ITAT MUMBAI

    Denial of deduction u/s 80G - assessee has claimed deduction on the ground that it had made payment as donation to South Indian Education Society (SIES) - AO has disallowed the claim of the assessee on the basis of report dated 22.12.2010 of the inve... ... ...


  • 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 599 - ITAT VISAKHAPATNAM

    Grant of recognition u/s 80G denied - assessee society is not maintaining the addresses of the donors - Held that - The assessee society again applied for recognition u/s 80G of the Act in form no.10G dated 20.12.2011 filed on 1.2.2012. The Ld. Commi... ... ...


  • 2016 (6) TMI 181 - ITAT KOLKATA

    Disallowance u/s 14A - Held that - With regard to disallowance under rule 8D(2)(iii) of the Rules is concerned, we find that neither the AO nor the CIT(A) have disputed the correctness of the claim of disallowance as computed by the Assessee but have... ... ...


  • 2016 (7) TMI 944 - ITAT JAIPUR

    Approval u/s 80G(5) rejected - as per CIT(a) assessee has not started the activities as per the object - Held that - Having granted registration u/s 12AA, the first condition regarding establishment of institution for charitable purposes is fulfilled... ... ...


  • 2016 (6) TMI 584 - ITAT KOLKATA

    Disallowance of commission - assessee was claiming the commission expense on the basis of orders procured by commission agent but Authorities Below did rejected the same on the ground that commission expense which are corresponding to the sales made ... ... ...


  • 2016 (5) TMI 1007 - ITAT PUNE

    Registration granted to the assessee u/s. 12AA cancelled - approval granted u/s. 80G(5) withdrawn - Held that - The assessee stated at the Bar that the assessee trust has amended the trust deed by deleting/amending the objects of the assessee trust o... ... ...


  • 2016 (5) TMI 721 - ITAT HYDERABAD

    Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return. - whether deduction which had not been allowed while processing the return can be allowed in the return furnished in response... ... ...


  • 2016 (4) TMI 166 - ITAT DELHI

    Registration u/s 12A and approval u/s 80G denied - appellant trust has carried out one time activity of the distribution of sums - Held that - From the impugned order of the ld. CIT we note that in the ground taken for rejection he observed that the ... ... ...


  • 2016 (4) TMI 1006 - ITAT 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, 2... ... ...


  • 2016 (4) TMI 1003 - ITAT DELHI

    Object of Trust - scope of section 2(15) of the Income Tax Act Addition on account of surplus generated from Premwati Cafeteria - Held that - The pre-dominant objects and the vision make it clear that the main object of the assessee is to provide med... ... ...


  • 2016 (4) TMI 708 - ITAT DELHI

    Entitlement to exemption u/s 11(4A) - Held that - A perusal of the chart shows that against a gross revenue of ₹ 5,36,87,019/-, the assessee has expended a sum of ₹ 4,942,490/- and the net surplus comes to ₹ 42,62,079/- which is onl... ... ...


  • 2016 (4) TMI 160 - ITAT AMRITSAR

    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... ... ...


  • 2016 (3) TMI 595 - KARNATAKA HIGH COURT

    Eligibility for approval under Section 80 G(5)(vi) - Whether approval under Section 80 G(5)(vi) can be granted before the end of financial year, when the trust/institution had not appended the accounts for the accounting year? - Held that - The asses... ... ...


  • 2016 (3) TMI 183 - KARNATAKA HIGH COURT

    Denial of registration under Section 12A and recognition under Section 80G - Held that - To ascertain the true nature/purpose of the Trust, the objectives have to be considered as a whole, not in isolation. The Tribunal cannot pick and choose certain... ... ...


 
   
 
 
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