Separate entity for the purpose of assessment of tax - allotment ...

Educational Trust Institution Granted Separate PAN for Tax; Interim Relief Issued u/s 139A.

February 23, 2019

Case Laws Income Tax HC

Separate entity for the purpose of assessment of tax - allotment of separate PAN u/s 139A an education institution run by the Trust - Notices issues, interim relief granted.

View Source

← Previous Next →

Separate entity for the purpose of assessment of tax - allotment ...

Educational Trust Institution Granted Separate PAN for Tax; Interim Relief Issued u/s 139A.

February 23, 2019

Case Laws Income Tax HC

You may also like:

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

The HC dismissed a petition challenging denial of exemption under section 10(23C)(vi) of the Income Tax Act. The petitioner-trust argued that income received solely for...

Educational trust's appeal against denial of exemption u/s 10(23C)(iiiad) was allowed by ITAT. The trust, established in 1962, exclusively provides government-recognized...

Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act...

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be...

Benefit of exemption - Approval u/s 10(23C)(vi) was granted to trust as a whole or for specified institution only - We are in complete agreement with the ld....

The High Court granted interim relief to the petitioners challenging an order issued u/s 74 of the Central/West Bengal Goods and Services Tax Act, 2017. Considering the...

HC ruled on property tax exemption for an educational institution operated by a charitable trust registered under Section 12A. Despite decade-long objections,...

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Assessment of the assessee trust v/s AOP - The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY...

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department...

Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions...

HC granted ad-interim relief to petitioners challenging retrospective application of penalty under Section 122(1A). The court found a prima facie case exists, noting the...

Quick Updates: