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

Registration under section 12AA - any institution registered ...


Temple Registered u/s 6 Recognized as Charitable and Religious Institution u/s 12AA.

July 21, 2016

Case Laws     Income Tax     AT

Registration under section 12AA - any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be carrying on the charitable and religious activities. The certificate of registration therefore, establishes that the ‘Temple’ is a religious and charitable institution. - AT

View Source

 


 

You may also like:

  1. Charitable Trust - advancement of Hinduism - Trust or institution whether engaged in charitable or religious if is found to be carrying on its activities, are to be...

  2. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

  3. Exemption u/s 11 - Use of accumulated income for different purpose - Treating the amount given to PSWHMMS as the income of the appellant-society in terms of section...

  4. Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question...

  5. Exemption u/s 11 - applicant society has been established and registered abroad under the religious educational and charitable institution Act of 1861 in Australia and...

  6. Exemption from GST - Renting of an immovable property to a Recognized Educational institution - renting of immovable property to recognized educational institutions...

  7. Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

  8. Exemption u/s 11 - entitled to registration as Charitable Trust u/s 12AA read with Section 80G - the Income Tax Act, 1961 does not make any distinction with regard to...

  9. The CBDT has issued a circular which addresses conditions under which income from specific funds, trusts, institutions, universities, educational, or medical...

  10. This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

  11. Assessment of the assessee trust v/s AOP - The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY...

  12. Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would...

  13. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

  14. Exemption from GST - activity of Afforestation, which includes the plantation of mangroves - The applicant activity of plantation of Mangrove are covered under...

  15. Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable...

 

Quick Updates:Latest Updates