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 August 2011 Year 2011 This

Technically Hindu is neither a religion nor a community. - ...


Brij Chaurasi Kos Parikrama infrastructure deemed charitable, not religious; qualifies for section 80G tax benefits. Hinduism classification clarified.

August 31, 2011

Case Laws     Income Tax     AT

Technically Hindu is neither a religion nor a community. - Construction and maintenance of Brij Chaurasi Kos Parikrama way and construction and maintenance of Dharamshala, tents, night stay camps etc., in Brij Chaurasi Kos Parikrama Marg can not be held as religious activity – benefit of section 80G being charitable in nature - ITAT

View Source

 


 

You may also like:

  1. Construction & maintenance of Brij Chaurasi Kos Parikrama in Brij Chaurasi Kos Parikrama Marg cannot be held as religious activity, benefit of sec. 80G allowed

  2. Registration under section 12AA - any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be...

  3. This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

  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 Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...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. There can be mixed objects of religious and charitable nature - if the trusts are partly religious and partly charitable, so long as no part of the income or corpus can...

  6. 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...

  7. Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question...

  8. Charitable Trust - if commercial principles are applied then adjustment of expenses incurred by the trust for charitable religious purpose in the earlier years against...

  9. 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...

  10. 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...

  11. Charitable Trust - advancement of Hinduism - Trust or institution whether engaged in charitable or religious if is found to be carrying on its activities, are to be...

  12. 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...

  13. The CBDT has issued a circular which addresses conditions under which income from specific funds, trusts, institutions, universities, educational, or medical...

  14. 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...

  15. If commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income...

 

Quick Updates:Latest Updates