Registration u/s 12AA denied - name of the company shown as ...

Case Laws Income Tax

March 21, 2015

Registration u/s 12AA denied - name of the company shown as "MAHINDRA EDUCATIONAL INSTITUTIONS" indicates plurality of institution - plurality is common Indian practice in names such as 'enterprises', 'industries', 'firms', 'projects', etc. - registration to be allowed - AT

View Source

← Previous Next →

Registration u/s 12AA denied - name of the company shown as ...

Case Laws Income Tax

March 21, 2015

You may also like:

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...

Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act...

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...

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...

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely...

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...

Scope of “charitable purposes“. u/s. 2(15) - Because some profit has been earned by an educational institution registration u/s. 12AA cannot be denied so long as...

Grant of registration u/s 12AA - assessee would have applied u/s 10(23C) - once the CIT(E) having accepted that the main aim of the society was running of college and...

Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions...

Educational Institution – exemption denied u/s 10(23C)(iiiad) on ground that institution is not active in field of education - from construction period it is to be...

Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an...

Assessment u/s 11 - grant of registration u/s. 12AA denied - Reference is drawn to the provisions of Section 12AA which obligates/empowers ld. CIT(E) to make enquiries...

Approval for exemption u/s 10 (23C) (vi) denied - existing solely for the educational activities or not - If the surplus is utilized for educational activities then it...

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...

Quick Updates: