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 January 2022 Year 2022 This

Exemption u/s 11 - Rejection of application filed for ...


Society's Section 12AA Registration Granted: Charitable Events for Professionals Deemed Legitimate u/s 2(15.

January 1, 2022

Case Laws     Income Tax     AT

Exemption u/s 11 - Rejection of application filed for registration u/s 12AA - charitable object u/s 2(15) - activity of holding conferences on new innovations - In the present scenario, now every professional person whether doctor, advocate, or CA will have to remain up to date with new technology where such knowledge is acquired/gained through web conferences which are being held on line through webinars. - Such conferences/webinars are being conducted both free and nominal charges - we approve the objects of the assessee society as charitable and it’s a genuine trust - Registration to be granted - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. Registration not granted u/s 12AA - The registration will be deemed to have been granted - this is subject to exercise of Commissioner's power u/s.12AA(3) in...

  5. 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...

  6. 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...

  7. CIT(E) should be considering only the charitable side of the institution and grant the registration. Of course, he chooses or expects the trust will misuse the...

  8. Deemed registration u/s 12AA - If an order granting or rejecting registration has not been passed within six months from the end of the month in which application under...

  9. Charitable Trust – Reasons provided by CIT are subsequent event to the granting of registration. - CIT erred in not granting the registration u/s 12AA .... - AT

  10. Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months...

  11. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

  12. Exemption u/s 11 - Deemed registration u/s 12AA - Charitable activity or not - The Supreme Court decision does not lay down any principle of law. In such circumstances,...

  13. 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,...

  14. Eligibility for registration u/s 12AA - “Charitable purpose - objects of trust - while granting registration, it would be open to the Registering Authority to grant the...

  15. Registration under section 12AA - any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be...

 

Quick Updates:Latest Updates