Home Highlights January 2014 Year 2014 This

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1. 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...

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. Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust...

4. Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for...

5. Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to...

6. Application seeking approval u/s 80G(5)(vi) rejected - Assessee is predominantly engaged in charitable activities - Some of the objects of the applicant/assessee are...

7. 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...

8. Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

9. The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

10. Application u/s 80G(5)(vi) - Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be...

11. 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

12. The ITAT decided on the rejection of a Trust's application for approval u/s 80G(5) due to "religious" expenses. The CIT(E) did not seek specific details before rejecting...

13. Rejection of grant of registration u/s 80G - charitable activity or religious activity - since the expenditure on religious activities is more than 5% of the total...

14. Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

15. The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...