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 March 2020 Year 2020 This

Application for approval u/s 10(23C)(vi) rejected - assessee is ...

Income Tax

March 20, 2020

Application for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - registration u/s 12AA of the Act granted to the assessee should not be a bar for granting approval u/s 10(23C)(vii) - CIT(E) directed to decide the matter afresh - AT

View Source

 


 

You may also like:

  1. Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC

  2. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

  3. 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.

  4. 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....

  5. Grant of approval u/s 10(23C)(vi) - when it is proved on record that the assessee Trust is running an educational institution, the application to grant approval u/s...

  6. Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons....

  7. Approval u/s 10(23C)(vi) denied - there is no provision of law which shows that if the assessee is registered u/s 12AA it cannot be granted claim u/s 10(23C)(vi) of the...

  8. Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section...

  9. 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...

  10. Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT

 

Quick Updates:Latest Updates