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 December 2016 Year 2016 This

Grant of registration u/s. 12A and 80G refused - non Charitable ...

Income Tax

December 21, 2016

Grant of registration u/s. 12A and 80G refused - non Charitable purpose - assessee incurred advertisement expenditure for procuring more admission of the students with sole motive of earning profit, is wrong. - AT

View Source

 


 

You may also like:

  1. Charitable purpose u/s 2(15) - A trust for providing a common platform for trading in shares and securities - registration u/s 12A to be granted - AT

  2. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  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. Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT

  5. 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...

  6. 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...

  7. Charitable purpose - registration u/s 12A - The shortcomings by themselves cannot be put on par with lack of genuineness of the Society - HC

  8. 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...

  9. 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

  10. Registration of Trust - gap of 29 years - non-filing of the returns for the last several years cannot be a ground for declining to grant registration u/s 12A / 12AA - HC

 

Quick Updates:Latest Updates