Charitable purpose - Non applicability of section 2(15) - ...

April 30, 2015

Case Laws Income Tax HC

Charitable purpose - Non applicability of section 2(15) - whether advancement of any other object of general public utility shall not be a charitable purpose? - occasional sales or the trust's own fund generation are for furthering the objects but not indicative of trade, commerce or business - HC

View Source

← Previous Next →

Charitable purpose - Non applicability of section 2(15) - ...

April 30, 2015

Case Laws Income Tax HC

You may also like:

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...

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...

Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for...

Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental...

Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever...

Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban...

Charitable activity - The correct interpretation of the proviso to Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of...

Approval u/s 80G - Donations - the appellant being engaged in safeguarding the rights, privileges and interest of the advocates, its dominating purpose is the...

Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT

If the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be a charitable purpose; and that when an object is...

Exemption u/ 11 - claim denied as assessee is maximizing profits by selling the properties by auction - the assessee is a charitable entity u/s 2(15) of the 1961 Act,...

Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to...

Cancellation of registration u/s 12AA(3) – Object of general public utility Charitable or not u/s 2(15) – Haridwar Development Authority Mayapur - registration restored - AT

Withdrawal of registration granted earlier u/s 12AA - profit motive - commercial activities - no major expenditure was for direct benefit of farmers - the activities of...

Eligibility of exemption u/s 11 - if the expression “charitable purpose” is given meaning that in case an Institution, with an object of advancement of general public...

Quick Updates: