Home Highlights August 2014 Year 2014 This

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1. Refusing to grant recognition u/s 80G - genuineness of the activities for grant of approval u/s 80G[5](vi) cannot be verified - Reasons cited by Ld. CIT(E)(supra), are...

2. Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

3. Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to...

4. Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

5. Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society...

6. Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

7. Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval...

8. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

9. Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on...

10. Grant of recognition u/s 80G - both the provisions are exclusive - In order to get recognition u/s 80G, mere registration u/s 12A is not sufficient - the assessee has...

11. Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust...

12. Rejection of grant of registration u/s 80G - charitable activity or religious activity - since the expenditure on religious activities is more than 5% of the total...

13. Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister...

14. Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions...

15. Applications seeking exemption u/s 80G(5)(vi) - at the time of granting approval under Section 80G, what is to be examined is the object of the trust and so far as the...