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 October 2018 Year 2018 This

Denial of registration u/s 12AA - proof of charitable objects of ...


Court Examines Genuineness of Educational Society's Charitable Objects in Section 12AA Registration Denial Case.

October 1, 2018

Case Laws     Income Tax     AT

Denial of registration u/s 12AA - proof of charitable objects of society - imparting of education - genuine trust - while granting registration u/s 12A only genuineness of trust is to be examined and no examination of application of funds or ethical background of settlors called for at that stage.

View Source

 


 

You may also like:

  1. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

  2. Assessee society's activities allowed as eligible for deduction u/s 10(23C)(vi) for previous assessment years. AO denied exemption u/s 11, alleging profits from...

  3. Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel...

  4. Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

  5. Charitable purpose – whole idea of this mutual society is that the particular members comprising it should be benefited out of their own contribution - assessee society...

  6. 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...

  7. Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by...

  8. 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...

  9. 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...

  10. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

  11. The HC allowed two writ petitions filed by a charitable trust seeking condonation of delay in filing Form 10-B for AYs 2014-15 and 2015-16, with delays of 3533 and 3198...

  12. If at the commencement of the society, its objects are for educational purposes and its investment in the land was not considered as unexplained investment and treated...

  13. Charitable Society - cancellation of registration on ground that Society is indulged in taking Forcible Donations - DIT (E) was not justified in cancelling the...

  14. Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders...

  15. Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major...

 

Quick Updates:Latest Updates