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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Exemption u/ss. 11 & 12 as well as u/s. 10(23C) - status of ...

Income Tax

December 1, 2016

Exemption u/ss. 11 & 12 as well as u/s. 10(23C) - status of society - assessee is eligible for exemption u/s. 11 of the Act and therefore the status of the assessee would be AJP and not AOP - AT

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  1. 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...

  2. Exemption u/s 11 - Deduction u/s 10(23C) - allowability of depreciation - since the AO has failed to examine the claim of the assessee for exemption u/s 10(23C), 11, 12...

  3. Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - the exemption u/s 11 and 12 of the Act cannot be denied only on the basis of rejection of application...

  4. Eligible for exemption u/s. 11 or 10(23C) - the dominant object of the assessee is to only develop the game of the cricket and not to carry any business activity...

  5. The objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services - exemption u/s 10(23C)(vi) was...

  6. Exemption u/s 10(23C)(vi) - educational society - collection of donations from pupils - exemption not allowed - HC

  7. Entitlement for exemption u/s 10(23C)(vi) – Exemption u/s 11 – Deposits and donations added – Nature of the Institution – Educational OR profit motive - exemption allowed - AT

  8. Disallowance of exemption claimed u/s 10(23C)(iiiab) - imparting education - there is no change in the facts and circumstances of the case as regard retention of...

  9. If donations are received compulsorily for the admission of students, the assessee would not be entitled for exemption either under S.10(23C) or under S.11 of the Act - AT

  10. Exemption u/s 11 - Charitable activity - exemption cannot be denied merely on the ground that, earlier the approval u/s 10(23C)(vi) was rejected.

 

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