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

Exemption u/s 11 - registration u/s 12AA - the assessee is ...


Trust Granted 12AA Registration for Religious and Charitable Activities, Qualifying for Tax Exemption u/s 11.

July 10, 2019

Case Laws     Income Tax     AT

Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can also be construed as a charitable activities - there is no bar in granting a registration u/s 12AA to the Application trust for religious purposes - directed to grant registyration

View Source

 


 

You may also like:

  1. Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

  2. 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...

  3. Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC

  4. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  5. Denial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - there is no bar in granting registration to a religious institution under the relevant...

  6. Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT

  7. 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...

  8. Exemption u/s 11 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic,...

  9. The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

  10. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

  11. Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

  12. Registration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the...

  13. 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...

  14. Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

  15. 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...

 

Quick Updates:Latest Updates