Home Highlights July 2013 Year 2013 This

You may also like:

1. Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT

2. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

3. Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration...

4. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

5. Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for...

6. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

7. Registration u/s 12A - non production of creditors does not effect the nature of activity (charitable activity) of the society therefore, withdrawal of registration U/s...

8. Charitable purpose u/s 2(15) - A trust for providing a common platform for trading in shares and securities - registration u/s 12A to be granted - AT

9. Charitable purpose - registration u/s 12A - The shortcomings by themselves cannot be put on par with lack of genuineness of the Society - HC

10. Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question...

11. Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration...

12. Cancellation of registration u/s 12A/12AA - Exemption u/s. 11(1) is only upon the application of income for charitable purpose/s, so that it is only where so applied,...

13. Charitable purpose u/s 2(15) - livestock - whether selling of milk of cows for maintenance of goshala satisfies the condition of charitable purpose - Held yes - CIT...

14. Registration u/s 12AA - proof of charitable activities - scope of primary objects - In case the assets are being parted with either individual entity or institution, who...

15. Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in...