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 May 2015 Year 2015 This

Charitable object - The primary object of insertion of proviso ...

Case Laws     Income Tax

May 16, 2015

Charitable object - The primary object of insertion of proviso to section 2(15) was to curb the practice of earning income by way of carrying on of trade or commerce and claiming the same as exempt in the garb of pursuing the alleged charitable object of general public utility. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as...

  3. 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...

  4. Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of...

  5. 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...

  6. Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for...

  7. Denying the registration u/s.12AA - Charitable activity u/s 2(15) - In any event, CIT (Exemption) should not have come to conclusion that the objects of the appellant...

  8. 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...

  9. 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...

  10. Eligibility of exemption u/s 11 & 12 - whether assessee activities are not in charitable nature and activities falls under the last limb of section 2(15) - if in terms...

  11. Denial of exemption u/s 11 & 12 - ‘Charitable Purpose’ as defined u/s. 2(15) - The mere fact that certain fee was charged by the assessee while rendering certain...

  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. 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...

  14. Benefit u/s 11 - Object of assessee doubted - Charitable purpose u/s 2(15) - Profit motive - The intention of the trustees and the manner in which the activities of the...

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

 

Quick Updates:Latest Updates