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 September 2019 Year 2019 This

Denial of registration u/s. 12AA - Charitable activity u/s 2(15) ...

Case Laws     Income Tax

September 4, 2019

Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and claiming business losses - All the objections for denial of registration could not find favor of ITAT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. Exemption u/s 11 - not granting registration u/s 12A - in the case of the appellant, the activity is running education which is a charitable activity as defined u/s...

  6. Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the...

  7. Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity...

  8. 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...

  9. 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...

  10. 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...

  11. Exemption u/s 11 - application u/s 12AA - charitable activity u/s 2(15) - the activities of the assessee as set out in the Trust Deed are covered within the ambit of...

  12. 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...

  13. 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...

  14. 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...

  15. Denial of registration u/s 12A(a) - proof of charitable activity u/s 2(15) - CIT(E) simply carried by the assumption that since society was formed for construction of...

 

Quick Updates:Latest Updates