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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Charitable activities - exemption u/s 11 - the fact of the ...

Income Tax

November 22, 2018

Charitable activities - exemption u/s 11 - the fact of the actual payment made to the Ohio University in the very next year and that too offered for taxation in India being undisputed, no such substantial question of law arises for our further consideration.

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  1. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

  2. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

  3. The assessee has not undertaken charitable activity during the year, therefore, it is not eligible for exemption u/s. 11 - AT

  4. Charitable institution - exemption u/s 11 - delay in filing the application for registration under Section 12A - the explanation offered is satisfactory and the delay...

  5. Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity...

  6. Exemption u/s 11 - Excess expenditure incurred by the trust/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent...

  7. 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.

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

  9. Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the...

  10. Exemption u/s 11 - the payment of donation by assessee trust to another registered public charitable trust is not in violation of section 13(1)( c) - AT

 

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