Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Registration under section 12A – If the primary purpose and the ...


Entities Qualify for Section 12A Registration if Their Main Goal is Public Welfare, Recognized as Charitable Purpose.

December 10, 2013

Case Laws     Income Tax     AT

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

View Source

 


 

You may also like:

  1. 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...

  2. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

  3. ITAT determined that the PCIT erroneously cancelled charitable trust registrations under section 12A without express statutory authority. The tribunal found no evidence...

  4. 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...

  5. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

  6. Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an...

  7. Cancellation of registration u/s 12AA(3) – Object of general public utility Charitable or not u/s 2(15) – Haridwar Development Authority Mayapur - registration restored - AT

  8. 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...

  9. Exemption u/s 11 - activities of the assessee are charitable in nature or not? - AO Compare the assessee with a private colonizer - From the development undertaken by...

  10. SC determined writ petition maintainability against private financial company under Article 226. Court applied "function test" to assess whether entity performs public...

  11. Exemption u/s 11 - eligible for registration under section 12A - the appellant, the Delhi Police Welfare And Recreational Club Fund is charitable in its objects and is a...

  12. Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

  13. Entity Registration and Approval under new Sea Manifest Regulations

  14. Entity Registration and Approval under new Sea Manifest Regulations

  15. ITAT allowed registration under s.12A(1)(ac)(iii) to the Trust, overturning CIT(E)'s rejection. The Tribunal found that despite serving a specific community, the Trust's...

 

Quick Updates:Latest Updates