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 2019 Year 2019 This

Deduction u/s 11 - donation to other charitable institution - AO ...

Case Laws     Income Tax

July 3, 2019

Deduction u/s 11 - donation to other charitable institution - AO could not enquire into the selection of the donee or the purpose of the donation unless the genuineness is doubted - donation by one charitable institution to another such institution is permissible in law and would be treated as application of income

View Source

 


 

You may also like:

  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 Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...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. The Delhi High Court addressed the issue of deduction u/s 11(1) concerning accumulation of 15% of deemed income. The court noted that Explanation 2, inserted by the...

  3. Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of...

  4. 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...

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

  6. 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...

  7. Exemption u/s 11 - Receipt of donations - If we accept the proposition as canvassed by assessee, then the whole scheme of assessment of charitable institution/trust...

  8. Exemption u/s 11 - Once it is to be held that the assessee is a charitable institution and it is entitled for benefit u/s 11 and 12, then all other aspects of section...

  9. Exemption u/s 11 - Application of income for charitable purposes - Where in the law has it been provided that a trust has to incur expenditure on its own and cannot give...

  10. Exemption u/s 11& 12 - Merely because an institution, which otherwise is established for a charitable purpose, receives income that would not make it any less a...

  11. 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...

  12. 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...

  13. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

  14. Total income u/s 2(45) versus Income u/s 11(1) - charitable institution - benefit of standard deduction under income from house property for the purpose of accumulation...

  15. Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad -...

 

Quick Updates:Latest Updates