Section 12A - Page 6

AO have no power to doubt certificate granted under Section 12A

DIT Vs Ram Kishan Kulwant Rai Charitable Trust (Delhi High Court)

Brief facts are that the assessee was registered as trust on 01.02.2001.Its application for registration as a charitable trust was granted on 27.12.2001. On 30.06.2002 the assessee received the IILM Undergraduate Business School,from the Ram Krishna and Sons Charitable Trust (RKSCT)....

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Deeming fiction created by virtue of sec. 50C cannot be extended to sec. 11(1A)

Asstt. CIT Vs M/s The Upper India Chamber of Commerce (ITAT Lucknow)

Assessee is a charitable society and is registered under section 12A of the Act. The question of applicability of provisions of section 50C of the Act on transfer of capital asset in the case of a charitable society was examined by the Tribunal in the case of ACIT vs. Shri. Dwarikadhish Temple Trust, Kanpur in I.T.A. No. 256 & 257/LKW/201...

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Its inhuman to collect money for admission in medical college

M/s Sree Anjaneya Medical Trust Vs CIT (ITAT Cochin)

Hon'ble Cochin ITAT has in the case of M/s Sree Anjaneya Medical Trust while disposing off the appellant's plea for registration u/s 12A has held that collection of money for admission of students in the professional colleges is not only inhuman but also against the scheme of the Constitution of sec 12A....

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Extension U/s 80G(5) cannot be denied for violation of section 13

Ashoka Education Foundation Vs CIT (ITAT Pune)

While granting the exemption or renewal of exemption under section 80G(5) of the Act, the role of CIT is limited to look into the nature of activities being carried on by the institution or fund and the violation if any, of the provisions of section 13 of the Act and its various sub‑sections are to be looked into by the Assessing Office...

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Registration u/a 12AA cannot be canceled due to receipts exceeding threshold limit of section 2(15)

SAE India Vs DIT(E) (ITAT Chennai)

Hon'ble Chennai ITAT has in the case of SAE India v/s DIT(E) has held that if the objects and activities of the trust are genuine than registration cannot be cancelled merely because receipts are exceeding threshold limit as provided under second proviso to section 2(15) of the Act. ...

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Applicability to earlier years of registration granted to a trust or institution

The existing provisions of section 12A of the Act provide that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively....

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Charitable & religious trust eligible for Exemption U/s. 11 & 12 if not benefiting any specific religious community- SC

CIT Vs Dawoodi Bohara Jamat (Supreme Court of Court)

In the case of CIT vs. Dawoodi Bohara Jamat SC has held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption un...

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Denial of Registration u/s 12A for mere unsubstantial activities not justified

Commissioner of Income Tax Vs Satvara Education Foundation (Gujarat High Court at Ahmedabad)

In view of the above, we see no reason to interfere with the impugned order passed by the ITAT. No question of law, much less substantial question of law arises in the present Tax Appeal. Hence, the present Tax Appeal deserves to be dismissed and is accordingly dismissed....

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Amount paid to other charitable trust constitute valid application of income

Delhi State Aids Control Vs ITO (ITAT Delhi)

Whether the advances made by one trust to another trust registred u/s 12A of the Act and used by that trust for charitable purpose would qualify for exemption u/s 11 of the Act by the first trust irrespective of accounting treatment followed?...

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Six Month Time limit for disposal of trust registration application is directory

Commissioner of Income Tax- I Vs Sheela Christian Charitable Trust (Madras High Court)

Period of six months as provided in Sub-section (2) of Section 12AA is not mandatory. Though the word 'shall' has been used but it is well known that to ascertain whether a provision is mandatory or not, the expression 'shall' is not always decisive. It is also well known that whether a statutory provision is mandatory or directory has to...

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