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 July 2016 Year 2016 This

Exemption u/s 11 - receipt of capitation fees - AO has brought ...

Case Laws     Income Tax

July 7, 2016

Exemption u/s 11 - receipt of capitation fees - AO has brought out enormous evidence on record especially to establish that the assessee is not engaged in charitable activities and all these evidence was overlooked by the CIT(Appeals) in the AYs 2009-10 & 2010-11. - Exemption denied - AT

View Source

 


 

You may also like:

  1. Exemption u/s. 11 & 12 - Capitation Fees - Providing Education services - Being a school not the professional institutions - assessee has collected ‘corpus donations’ -...

  2. Disallowance of exemption under S.11 - receipt of capitation fee - capitation fee having been received by Shri P.Lakshminarayana Reddy and not by the assessee society,...

  3. Exemption u/s 11 - Receipt of voluntary contributions/corpus fund or capitation fee - AO, based on assumption and surmise, has held that there was violation under the...

  4. Reassessment proceedings validly initiated based on fresh tangible material regarding undeclared capitation fees. Exemption u/s 11 denied as charging capitation fees is...

  5. The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

  6. Exemption u/s 11 - registration u/s 12AA Cancelled - Application test under section 11, 12 and 13 of the Act, could have been applied only after the outcome of the...

  7. Exemption u/s 11 - charitable activity u/s 2(15) - extra fees collected over and above prescribed fees - capitation fee - benefit of section 11 of the Act cannot be...

  8. The Court held that the amount paid by parents for admission of students to the educational institution run by the trust should be treated as corpus donation and not...

  9. Exemption u/s 11- taxability of unregistered trust - AO has brought gross receipts to tax which is against the basic tenets of law where only the real income which is...

  10. Exemption u/s 11 - donations received by the Appellant - it is clear that should there be any violation with regard to receipt of capitation fee, the AO could not have...

  11. Entitled to exemption u/s 11 and also u/s 10(23C)(vi) - assessee had collected huge extra consideration over and above the official fee - receipt of capitation fee -...

  12. Addition u/s 69C - capitation fee for admission in medical college - Chairman and managing trustee of college had accepted receipt of capitation fees and name of...

  13. Rectification u/s 154 - Exemption u/s 11 - accumulation of income for charitable purpose - mistake apparent from the record - whether accumulation at 15% has to be...

  14. Addition based on statements recorded u/s. 132(4) - Effect of retraction of statements recorded u/s. 132(4) of the Act - Taxation of capitation fee alleged to have been...

  15. Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere...

 

Quick Updates:Latest Updates