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 December 2014 Year 2014 This

Grant of recognition u/s 80G - both the provisions are ...

Case Laws     Income Tax

December 1, 2014

Grant of recognition u/s 80G - both the provisions are exclusive - In order to get recognition u/s 80G, mere registration u/s 12A is not sufficient - the assessee has to satisfy the requirement mentioned u/s 80G - HC

View Source

 


 

You may also like:

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 Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

  2. Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

  3. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

  4. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  5. Refusing to grant recognition u/s 80G - genuineness of the activities for grant of approval u/s 80G[5](vi) cannot be verified - Reasons cited by Ld. CIT(E)(supra), are...

  6. Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue...

  7. Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

  8. Recognition u/s 80G - already granted registration u/s 12AA - trust is generating surplus year after year and majority of receipts are by way of tuition fee and others....

  9. Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any...

  10. Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant...

  11. 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...

  12. The notification amends the Income-tax Rules, 1962 by modifying Form No. 10A and Form No. 10AB related to registration u/ss 12A and 80G of the Income-tax Act, 1961. Key...

  13. Exemption u/s 11 - denying the grant of registration u/s 12AA - There is no material brought on record by CIT (E) which suggests that genuineness of activities are in...

  14. 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...

  15. 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...

 

Quick Updates:Latest Updates