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1. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

2. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

3. Genuineness of the donation for a charitable activity - assessee has lent its hands by giving donation of ₹ 7 lakhs - when the genuineness of the donation for a...

4. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

5. 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...

6. Exemption u/s 11 - allegation of accommodation entry in the garb of corpus donation - There is no legal admissible evidence on record against the assessee that assessee...

7. Exemption u/s 11 -proof of Charitable activity u/s 2(15) - assessee entered into franchise agreement - Merely because the assessee entered into franchise agreement with...

8. Exemption u/s 11 - Corpus donation receipt - the donations/voluntary contributions received by the appellant society are outside the taxations, even for the period prior...

9. Corpus donations, being distinct from incomes derived from trust property, are granted exemption separately u/s 11(1)(a) and 11(1)(d) of the Act. There is no overlapping...

10. Exemption u/s 11 and 12 - charitable activities - Assessee is acting as bridge between the donor and the donee - CIT(A) observed that the assessee receives fees from the...

11. Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ASSOCIATION - Charitable activities u/s 2(15) - we are not convinced with the case put up by the Revenue....

12. Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity...

13. Unexplained cash credit u/s 68 - proof of donation received - the assessee not only disclosed its donation but also produced confirmation from the Secretary of the trust...

14. Charitable activity - approval u/s 80G denied - Purchase of land and building by itself would not be sufficient to conclude that the assessee is involved in...

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...