Registration u/s 12AA - port trust to control the activities at ...

Income Tax

May 13, 2014

Registration u/s 12AA - port trust to control the activities at a major port for utilizing and creating facilities - Charitable Purpose - though it earns income in the process, it is not liable to income-tax - HC

View Source

← Previous Next →

Registration u/s 12AA - port trust to control the activities at ...

Income Tax

May 13, 2014

You may also like:

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the...

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...

Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities...

Exemption u/s 11 - registration u/s 12AA - activity of running a Dharmashala for public at large - an activity in the nature of trade, commerce or business or not -...

Exemption u/s 11 - registration u/s 12AA - Since by definition a charitable trust is not one which makes profits and if we accept the interpretation of the Revenue that...

Assessment of trust - cancelling registration of the Appellant u/s 12AA - Admittedly, Appellant-Trust has deposited the sale proceeds in fixed deposit with the Bank for...

Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can...

Registration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the...

Registration can be rejected only when (a) activities of the trust are not genuine, and (b) that the activities of the trust or the institution are not being carried out...

Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable...

Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT

Registration under Section 12A - the introduction of donors, shows in-genuineness of activities of the trust - sufficient reason to decline registration u/s 12AA(1)(a)- HC

Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?...

Quick Updates: