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 February 2016 Year 2016 This

Registration u/s 12A and approval u/s 80G denied - The only ...

Income Tax

February 19, 2016

Registration u/s 12A and approval u/s 80G denied - The only grievance of the ld.CIT(Exemptions) appears to be that the son of the settler is constructing a building in the name of the entity in which he was interested as a shareholder or director and not in the name of the trust proposed to be used for the purpose of the appellant-trust. This, does not, in any way militate against the charitable character of the objects of the appellant-trust - AT

View Source

 


 

You may also like:

  1. Registration u/s 12AA and initial exemption u/s 80G - it is not open to the Commissioner to keep an application for registration under section 12A pending indefinitely - AT

  2. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

  3. 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...

  4. Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

  5. 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...

  6. Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any...

  7. Approval u/s 80G - whether registration under Section 12AA by itself is not automatic for granting approval under Section 80G? - there was no logic in denying approval...

  8. 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...

  9. Charitable activity - approval u/s 80G denied - Purchase of land and building by itself would not be sufficient to conclude that the assessee is involved in...

  10. 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...

 

Quick Updates:Latest Updates