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 2023 Year 2023 This

Approval u/s 80G Denied - Real purpose to construct a building ...

Income Tax

September 15, 2023

Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building construction even the said building construction was to be financed by/from MPLADS and constructed by Government of Haryana - CIT(E) rightly rejected the approval u/s 80G - AT

View Source

 


 

You may also like:

  1. 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

  2. Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

  3. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

  4. Approval u/s 80G - whether registration under Section 12AA by itself is not automatic for granting approval under Section 80G? - there was no logic in denying approval...

  5. Registration u/s 12A and approval u/s 80G denied - The only grievance of the ld.CIT(Exemptions) appears to be that the son of the settler is constructing a building in...

  6. Charitable activity - approval u/s 80G denied - Purchase of land and building by itself would not be sufficient to conclude that the assessee is involved in...

  7. Deduction u/s 54F - Denial of deduction as building was constructed for commercial purposes - It is clear that even before the building was let out on lease, the...

  8. Rejection of application for final approval u/s 80G(5)(iii) - The appellant, previously approved under Section 80G(5) of the Income Tax Act as a charitable institution,...

  9. Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval...

  10. Denial of Approval u/s 80G - The Assessee's argument that donations were required for non-recurring expenses related to construction was not supported by evidence....

  11. Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society...

  12. Grant of approval u/s 80G (5)(vi) - No doubt registration u/s 12AA by itself would not entitle the assessee for approval u/s 80G but in the absence of any dispute...

  13. Approval u/s 80G(5)(vi) - registration u/s 12AA established for charitable purposes having the objects therefore, even if no activity have been carried out by the...

  14. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

  15. Approval u/s 80G - CSR activity - Commerical objective or not - the assessee earned income only from donations, sale of scraps, and sale of finished goods and no such...

 

Quick Updates:Latest Updates