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 2014 Year 2014 This

Rejection of registration u/s 12AA - When the school is running ...

Case Laws     Income Tax

March 5, 2014

Rejection of registration u/s 12AA - When the school is running on commercial lines under the clad of charitable purpose, the parties were justified making enquiries and rejecting the application - HC

View Source

 


 

You may also like:

  1. Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

  2. Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and...

  3. Registration u/s 12AA cancelled - when the educational institution was run in a commercial manner by the so-called charitable institution, whether such a trust is...

  4. Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity...

  5. The Revenue's principal objection is that the activities of the Trust, which are limited to running a School, is being run on commercial lines, so that there is no...

  6. Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will...

  7. Exemption u/s 11 - set up a school in pursuance of its main object of educational activity - trust run by one family - No bar under the Act for registration u/s 12AA...

  8. Exemption u/s 11 - Rejection of application filed for registration u/s 12AA - charitable object u/s 2(15) - activity of holding conferences on new innovations - In the...

  9. Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds...

  10. The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

  11. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

  12. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

  13. Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular reli­gious community or caste - not eligible for registration u/s 12AA -...

  14. Exemption u/s 11 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic,...

  15. Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by...

 

Quick Updates:Latest Updates