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 April 2014 Year 2014 This

Meaning of education u/s 2(15) - Charitable purpose - mere ...

April 15, 2014

Case Laws     Income Tax     AT

Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity within meaning of section 2(15) - AT

View Source

 


 

You may also like:

  1. Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief...

  2. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

  3. Charitable purpose u/s 2(15) - The education for the purpose of earning profits, imparting knowledge, which is required for getting employment are not covered by the...

  4. Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the...

  5. Exemption u/s 10(23C)(iv) - Charitable Institution u/s 2(15) - Nature of education and the conduct of the courses by the ICAI - exemption allowed - HC

  6. 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...

  7. Charitable purpose u/s 2(15) - Jammu Development Authority - any institution carrying on of any activity in the nature of trade, commerce or business etc. shall not be...

  8. Charitable activities undertaken by assessee were found to be educational in nature despite receiving fees and corporate donations. Activities were systematic, with...

  9. Charitable entity u/s 2(15) denied exemption u/ss 11 and 12 by Assessing Officer (AO) on grounds of conducting exhibitions being commercial in nature. ITAT held no...

  10. Exemption u/s 11 - charitable purposes u/s 2(15) or not? - The Tribunal held that, mere selling some product at a profit will not ipso facto hit assessee by applying...

  11. Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is...

  12. Charitable purpose u/s 2(15) – The income of the coaching classes earned by the assessee institute is within its objects and its Regulations and further these activities...

  13. Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which...

  14. Registration u/s 12A / 12AA - section 2(15) - there is neither institution nor any coaching classes conducted by the assessee - rejection is not proper - AT

  15. Charitable purpose u/s 2(15) - sale of unani medicines - charitable activity through - Hakims and Vaids - application of income and accumulation - order denying the...

 

Quick Updates:Latest Updates