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 September 2022 Year 2022 This

Deduction u/s 11 - benefit of particular religious community or ...

Income Tax

September 8, 2022

Deduction u/s 11 - benefit of particular religious community or caste - The provisions of section 13(1)(b) will apply, the trust being of charitable character with two of its objects exclusively for the benefit of the Kedva Patel Caste. The assessee trust we hold therefore is not entitled to exemption u/s 11 of the Act on incomes applied for the benefit of the Kedva Patel community, as per section 13(1)(b) of the Act. - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of...

  2. Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would...

  3. 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

  4. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

  5. Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC

  6. 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...

  7. Entitlement to exemption under Section 11 - anonymous donations received - supply of fodder to cattle and animals is not only a good religious trust but it is also a...

  8. Deduction u/s 80G(5) - assessee trust are religious in nature and for the benefit of Hindu community – thus, the assessee did not exist and established for charitable purposes - AT

  9. Benefit of exemption u/s 11 - society or trust draws its inspiration for certain charitable activities from religious tenents - merely because it bears its activities on...

  10. Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for...

 

Quick Updates:Latest Updates