Refusal to extend/continuance of Registration under Section 80G ...

High Court Upholds Denial of Section 80G Registration for Non-Charitable Objectives; Revenue Department to Pay Costs.

September 17, 2012

Case Laws Income Tax HC

Refusal to extend/continuance of Registration under Section 80G – main object should be charitable activity and not maintenance of accounts - revenue to pay cost of Rs. 25000/- - HC

View Source

← Previous Next →

Refusal to extend/continuance of Registration under Section 80G ...

High Court Upholds Denial of Section 80G Registration for Non-Charitable Objectives; Revenue Department to Pay Costs.

September 17, 2012

Case Laws Income Tax HC

You may also like:

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...

Exemption u/s 11 - rejection of assessee’s application for registration u/s 12A - The Appellate Tribunal found that the rejection of the application was unjustified as...

Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

HC determined that Revenue's contradictory stance regarding BCCI's registration status was legally untenable. While Revenue argued the communication dated 28 December...

Exemption u/s 11 - entitled to registration as Charitable Trust u/s 12AA read with Section 80G - the Income Tax Act, 1961 does not make any distinction with regard to...

The Income Tax Appellate Tribunal (ITAT) held that the provisions of Section 13(1)(b) of the Income Tax Act can be invoked at the time of assessment, based on the...

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

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...

Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in...

Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an...

Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA -...

The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

ITAT determined that a registered charitable trust's income should be taxed at normal rates rather than maximum marginal rates, despite undefined trustee shares. While...

The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee...

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...

Quick Updates: