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Income Tax Case Laws - Section: 80G

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Cases for Section: 80G
Showing 1 to 15 of 356 Records

2015 (11) TMI 990 - ITAT DELHI

Jan Sewa Jagriti Munch Society Versus CIT, Rohtak

Registration u/ss 12AA(1)b)(ii) and 80(G) denied - Held that - In the case in our hand, the assessee s charitable activities are not restricted to any particular caste or section of society. In addition to celebrating Dussehra and Ekadashi festivals which are to promote the heritage, culture and festivals of India, it is also engaged in the activity of helping the poor and needy. It also incurs expenditure for marriage of poor girls and pays fees.....

2015 (11) TMI 1124 - ITAT DELHI

Hari Om Sewa Dal Versus CIT (Exemptions) , C.R. Building, Chandigarh

Registration under Section 12AA denied - depreciation claimed on the land - Held that - registration under Section 12AA of the Act was denied to the appellant society solely on the ground that the appellant society had been claiming depreciation on the land which is not permissible under the Income Tax Act. In our considered opinion, this is not relevant consideration at the time of grant of registration. It is the issue to be examined during the.....

2016 (1) TMI 570 - ITAT MUMBAI

ADIT (E) -I (1) , Mumbai Versus Matoshri Arts & Sports Trust

Exemption u/s 11A denied - assessee is not maintaining separate books of accounts as required under provision of section 11(4A) - Held that - We note that the facts and the issue are uncontrovertedly identical to the A.Y. 2007-08. No contrary decision was brought to our notice by either side and more specifically the Revenue. We further note that the benefit u/s 80G of the Act was granted by the Department to the assessee and the assessee is a re.....

2015 (12) TMI 137 - ITAT BANGALORE

Ramachand Motichand Shah Educational and Cultural Trust Versus The Commissioner of Income-tax, Belgaum.

Grant of recognition u/s 80G rejected - one of the clauses of the object of the assessee trust as religious in nature - Held that - None of the expenditure so far incurred by the assessee can be said to be of a religious nature and, therefore, the assessee fulfilled the conditions as provided u/s 80G of the Income-tax Act. The Hon ble Supreme Court in the case of Dawoodi Bohra Jamt (2014 (3) TMI 652 - SUPREME COURT ) has also confirmed and recogn.....

2015 (10) TMI 473 - ITAT BANGALORE

Anjana Patel Seva Sangha Versus The Commissioner of Income Tax, Hubli

Registration granted u/s. 12AA withdrawn - derecognizing approval granted u/s. 80G(5) - Held that - There was no requirement of making an application for renewal of recognition granted u/s. 80G of the Act, as the recognition granted to the assessee will hold good in perpetuity. In such circumstances, the proper course to have been adopted by the CIT was to have filed the application of the assessee seeking extension of recognition u/s. 80G(5) of .....


Commissioner of Income Tax, Mangalore Versus M/s Manipal Alumni of Nephrology Trust

Registration under Section 12A denied - non commencement of activities and therefore, failed to satisfy the conditions laid down in Section 12AA(1)(b) - Tribunal held that the assessee trust must be granted registration under Section 12A and recognition under Section 80G - Held that - The question involved in these appeals is squarely covered by the judgment of this Court rendered in the case of Director of Income Tax (Exemptions) Vs. Meenakshi A.....

2015 (8) TMI 1083 - ITAT PUNE

Aranyashwar Devalaya Trust Versus CIT-1, Pune

Grant of approval u/s.80G denied - objects as well as activities are predominantly religious and since the religious expenses in all the 3 years in respect of which statement of accounts have been submitted exceeded 5 of the total income/receipts which is violative of the provisions of sub-section (5B) of section 80G - Held that - In the instant case the objects of the trust are not entirely religious and since some of the objects are charitable .....

2015 (8) TMI 847 - ITAT LUCKNOW

M/s Raj Gramodyog Vikas Samiti Versus CIT, Faizabad

Condonation of delay of 2403 days- necessary relief against the rejection of his application under section 80G seeked - Held that - Appellant s neglect of its own right for a long time in preferring appeals. In such a case, then it cannot be expected from us to inquire into belated and stale claims on the ground of equity. We respectfully follow the decision of Hon ble Supreme Court in the case of Pundlik Jalam Patil (2008 (11) TMI 611 - SUPREME .....

2015 (11) TMI 1384 - ITAT LUCKNOW

Chandrawati Devi Foundation Trust Versus CIT (Exemption) , Lucknow

Denial of approval under section 80G(5)(vi) - application in form No.10G for approval under section 80G(5)(vi) of the Act was not accompanied by a copy of registration granted under section 12AA of the Act, as per sub-rule (2) of rule 11AA of the Rules - Held that - In the instant case, undisputedly the assessee has filed application for grant of approval under section 80G(5)(vi) of the Act without accompanying the copy of registration granted un.....

2015 (7) TMI 1024 - ITAT HYDERABAD

Vivekananda Seva Samithi, Medak District Versus The Director of Income Tax (Exemptions) , Hyderabad

Grant of registration u/s. 12AA rejected - consequent rejection of approval u/s. 80G(5) - Held that - Trust/institution having charitable and religious objects will also be eligible for exemption u/s. 11, unless hit by restrictions imposed u/s. 13(1)(a) or 13(1)(b) of the Act. The DIT(E) has not brought any material on record to show that provisions of Section 13(1)(a) or 13(1)(b) applies to assessee, denial of registration u/s. 12AA for alleged .....


Commissioner of Income-tax, Belgaum Versus Vijaya Mahantesh Vidyavardhak Sangha

Eligibility for exemption under Section 80G(5) denied - Commissioner rejected the application is that proper accounts were not maintained by the respondent - assessee - ITAT allowed claim - Held that - Revenue is right in his submission that the paragraphs dealing with the merits of the case in the impugned order passed by the Tribunal, do not advert to any factual matrices of the case insofar as the figures reflecting income and expenditure whic.....


Sri Narayana Guru Prasaditha Sangha Versus The Commissioner of Income Tax

Continuation of the approval granted under Section 80G(5)(vi) rejected - assessee submision that Commissioner as well as Tribunal erred in not considering the fact that assessee - Trust had not carried on any activity which was hit by proviso to Section 2(15) of the Act and reply given to the respondent indicated that donations which had been received by the assessee had been utilised for the purpose envisaged under the objects of the Trust and i.....

2015 (7) TMI 649 - ITAT PUNE

Deccan Education Society, Pune Versus Addl. CIT, Range-1, Pune

Entitlement to claim of exemption u/s.10(23C) (iiiab) - Whether the income of the assessee shall be exempt from tax u/s 10(23C)(iiiab) or under any other exemption provisions under the IT Act, when there are irrefutable evidence that the assessee collected capitation fee in the form of corpus donations, in relation to granting admission to students in its institutions, using its discretion under management quota or other-wise, in an arbitrary and.....

2015 (11) TMI 1116 - ITAT CHENNAI


Approval under section 80G denied - whether the presence of even one religious object in the deed would disentitle the assessee for approval under section 80G of the Act? - Held that - When the expenditure does not exceed 5 per cent. of the total income for the previous year, then such a society/institution shall be deemed to be an institution to which the provisions of section 80G would apply. The Commissioner has not examined the expenditure in.....

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 that the assessee shall undertake all its objects, as mentioned in the trust deed, simultaneously. The first object of the assessee trust as detailed in clause (5) of the trust deed was construction of G.....


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