Eligibility to registration to the Assessee u/s 12AA and u/s 80G ...

Court Rules Service Charges Don't Affect Charitable Status; Assessee Eligible for 12AA, 80G Registration.

August 9, 2017

Case Laws Income Tax HC

Eligibility to registration to the Assessee u/s 12AA and u/s 80G - The mere fact that the Assessee had received service charges from the various organizations for conducting programmes would not convert its essential function to that of a business - HC

View Source

← Previous Next →

Eligibility to registration to the Assessee u/s 12AA and u/s 80G ...

Court Rules Service Charges Don't Affect Charitable Status; Assessee Eligible for 12AA, 80G Registration.

August 9, 2017

Case Laws Income Tax HC

You may also like:

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

The ITAT adjudicated a tax dispute involving multiple service charges, systematically examining the taxability of royalty receipts under section 9(1)(vi) and DTAA...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

The Delhi High Court addressed the issue of deduction u/s 11(1) concerning accumulation of 15% of deemed income. The court noted that Explanation 2, inserted by the...

Charitable purpose - The mere fact that service charges have been received by the assessee donot vitiate the charitable nature of assessee’s activities - AT

HC declined to address allocation of undisclosed Shilpgram Scheme income between parties as factual matter, upholding Tribunal's 70-30 split. On interest charges under s....

The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and...

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

Quick Updates: