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Income Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Revision u/s 263 by CIT - entitlement u/s 10(23C)(iiiab) - the ...

Income Tax

April 4, 2022

Revision u/s 263 by CIT - entitlement u/s 10(23C)(iiiab) - the appellant neither during the assessment proceeding nor during revisionary proceeding submitted any details in relation to the donations showcasing its genuineness and further no evidential material found placed in substantiating the genuineness of cash expenditure incurred - Revision order and additions confirmed - AT

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  1. Appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption under the provisions of Section 10(23C)(iiiab) - SC

  2. 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...

  3. Entitlement to claim of exemption u/s.10(23C) (iiiab) - Neither any donor nor the Assessing Officer has lodged any complain before Government authorities for violation...

  4. Entitlement to exemption u/s 10(23C)(iiiab) - educational institute - expenditure on scientific research - in order to claim exemption under section 10(23C)(iiiab) of...

  5. Exemption u/s 10(23C)(iiiab) - Once the returns of income have been held to be invalid, there is no return of income available for making any assessment. In the absence...

  6. Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of...

  7. Disallowance of exemption claimed u/s 10(23C)(iiiab) - imparting education - there is no change in the facts and circumstances of the case as regard retention of...

  8. Exemption u/s 10(23C)(iiiab) - grant from Government is in excess of 50% of its total receipts - scope of explanation inserted by Finance Act, 2014 defining...

  9. Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ 1 crores - sale proceeds of land and bonds cannot be equated to annual receipts as stated u/s 10(23C) - HC

  10. Entitlement for exemption u/s 10(23C)(vi) – Exemption u/s 11 – Deposits and donations added – Nature of the Institution – Educational OR profit motive - exemption allowed - AT

 

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