Section 12A - Page 7

Registration U/s. 12A/ 12AA can be denied to Trust not applying its income for Charity

Norka Roots Vs. The Commissioner Of Income Tax (Kerala High Court)

Norka Roots Vs. CIT (Kerala High Court) As per Section 12AA of the Income Tax Act, the Commissioner is empowered to call for documents or information from the assessee, which are necessary to satisfy the authority about the genuineness of the activities of the institution. The Division Bench of this Court had also directed that […]...

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Sec. 12AA Training in rock climbing, mountaineering, bag-packing, kayaking, sailing and rafting is educational activity

Nandadevi Outdoor Leadership School Vs. DIT (Exemptions) (ITAT Delhi)

Nandadevi Outdoor Leadership School Vs. DIT (Exemptions) (ITAT Delhi)  The assessee is engaged in the activities of rock climbing and mountaineering, bag-packing, kayaking, sailing and rafting. It says that it is one of the world‟s biggest outdoor skill trainer and its parent is headquartered in the USA. It offered courses in the Himal...

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Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution

DR R N Gupta Technical Education Society Vs Union of India (Delhi High Court)

The petitioner - a Society registered under the Societies Registration Act, 1860 - has filed the present petition impugning communications dated 01.08.2014 and 07.12.2015 (hereafter referred to as the impugned communications)...

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Examining application of income towards charitable objects while granting registration U/s. 12A not permitted

Bhartiya Kisan Sangh Sewa Niketan Vs. CIT (ITAT Delhi)

CIT(E), at the stage of granting registration under section 12A was required to examine objects of society and not the application of income which would to be undertaken by AO on a year to year basis therefore, assessee’s objective being charitable within the meaning of section 2(15), CIT(E) was not justified in denying the registratio...

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Challenge pending cannot be equated to challenge succeeding: Bombay HC

CIT Vs Bharati Vidyapeeth (Bombay High Court)

CIT Vs Bharati Vidyapeeth (Bombay High Court); The only argument is, namely, if the Revenue succeeds in the Appeal challenging the order of the Tribunal restoring assessee’s registration, then it may be open for the Revenue to tax its income and by holding that both Sections 11 and 12 of the IT Act have no application […]...

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Surplus generation from charitable activities did not dis-entitle assessee from registration U/s. 12A

Yashaswi Education Society Vs CIT (ITAT Pune)

This appeal by the assessee is directed against the order of Commissioner of Income Tax -I, Pune dated 29-11-2013 rejecting the application of the assessee for grant of registration under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the Act)....

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Registration u/s 12A cannot be denied to a Trust for mere Fee Collection

Gyaan Vikas Foundation Siliguri Vs C.I.T. (ITAT Kolkata)

There is nothing brought on record to show that the activities of the assessee are driven by profit motive. In these circumstances we are of the view that the conditions for grant of registration u/s 12AA of the Act are duly satisfied as the activities of the assessee are genuine and its objects are also charitable....

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Mere surplus year after year cannot be deciding factor to deny exemption U/s. 11

ACIT (Exemption) Vs. ACIT (Exemption) (ITAT Jaipur)

Assessee society is generating surplus year after year is not the deciding factor to determine whether it is eligible for exemption under section 11 of the Act. And on this ground alone, the exemption claimed by the assessee society under section 11 can not be denied. What is relevant to examine is whether the surplus so generated is plou...

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Exemption U/s. 11 /12 cannot be denied by invoking Section 2(15) merely for profit from imparting of education

Society for Participatory Research In Asia Vs. ITO (Delhi High Court)

The assessee was a recipient of research and training grant and other income to the tune of Rs. 1.36 crores. The AO determined that the latter were commercial receipts and guided by proviso to Section 2(15) and held that the assessee could not avail the benefit under section 11(23) of the Act. The ITAT relied […]...

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Trust Registration cannot be denied for absence of dissolution clause in Trust Deed

Kamla Nevatia Charitable Trust Vs Dit (Exemption) (ITAT Mumbai)

DIT-E had denied registration to assessee-trust because he was of opinion that in absence of dissolution-clause assessee-trust was not entitled for registration....

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July 2020