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 July 2016 Year 2016 This

Assessee association having primary purpose of advancement of ...

Income Tax

July 4, 2016

Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for achieving the main purpose was profitable in nature

View Source

 


 

You may also like:

  1. Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental...

  2. Eligibity for exemption under section 11 - the assessee association's primary purpose was advancement of objects of general public utility and it would remain charitable...

  3. 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

  4. Registration already granted u/s 12A cannot be revoked for the reasons that the charitable trust or institution pursuing of advancement of objects of general public...

  5. If the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be a charitable purpose; and that when an object is...

  6. Withdrawal of registration u/s 12AA - Once it is shown that the object of the trust was advancement of education, merely because the auditorium was incidentally let out...

  7. Claim of exemption u/s 11 - AO’s observations that assessee changed the memorandum of association so that fresh registration is required does not hold good where the...

  8. If at the commencement of the society, its objects are for educational purposes and its investment in the land was not considered as unexplained investment and treated...

  9. Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The assessee failed to fulfil the primary condition...

  10. Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief...

 

Quick Updates:Latest Updates