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 2012 Year 2012 This

Amendment to section 2(15) is applicable only to the fourth limb ...


Amendment to Section 2(15) focuses on "advancement of any other object of general public utility" only.

July 16, 2012

Case Laws     Income Tax     AT

Amendment to section 2(15) is applicable only to the fourth limb of the definition i.e. ‘advancement of any other object of general public utility’ and not to other activities in the field of relief to the poor, education or medical relief - AT

View Source

 


 

You may also like:

  1. Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever...

  2. Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving...

  3. Registration u/s 12AA - education and advancement of general public utility - Object of general public utility is wider and larger object which encompasses the object...

  4. Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education...

  5. Exemption u/ 11 - claim denied as assessee is maximizing profits by selling the properties by auction - the assessee is a charitable entity u/s 2(15) of the 1961 Act,...

  6. Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to...

  7. Charitable purpose - Non applicability of section 2(15) - whether advancement of any other object of general public utility shall not be a charitable purpose? -...

  8. Cancellation of registration u/s 12AA(3) – Object of general public utility Charitable or not u/s 2(15) – Haridwar Development Authority Mayapur - registration restored - AT

  9. Exemption u/s 11 - whether providing hostel facility to the needy students by appellant-trust is to be considered as imparting education within the meaning of section...

  10. 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...

  11. Registration of a trust under section 12AA(3) - the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general...

  12. Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for...

  13. Registration already granted u/s 12A cannot be revoked for the reasons that the charitable trust or institution pursuing of advancement of objects of general public...

  14. 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...

  15. 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...

 

Quick Updates:Latest Updates