Charitable purpose u/s 2(15) – The income of the coaching ...

Case Laws Income Tax

April 29, 2014

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 are educational activity within the definition of section 2(15) - AT

View Source

← Previous Next →

Charitable purpose u/s 2(15) – The income of the coaching ...

Case Laws Income Tax

April 29, 2014

You may also like:

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

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...

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...

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...

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...

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

Exemption u/s 11 - Profit motive - commercial activities as hit by the proviso to Sec. 2(15) - The majority of rent received by the assessee include rental from marriage...

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...

Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

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

Exemption u/s 11 - Charitable activities u/s 2(15) - assessee is a regulatory body created by State Government u/s 22 of Gujarat Town Planning and Urban Development Act...

Exemption u/s 11 - Denial of exemption as assessee is into providing buses on hire for excursion, wedding, pilgrimage etc., to general public and charges for such...

Exemption u/s.11 - Charitable activity u/s 2(15) - it is fairly settled legal position that it is the pre-dominant objective which would be relevant to examine the...

Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

Exemption u/s 11 - activities of the assessee are charitable in nature or not? - AO Compare the assessee with a private colonizer - From the development undertaken by...

Quick Updates: