Section 80G - Page 5

Haryana Rifle Association Wins Appeal Over Charitable Status: ITAT Delhi

Haryana Rifle Association Vs CIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) in Delhi ruled in favor of the Haryana Rifle Association, deeming its activities not to be commercial. The tribunal found that the association was indeed eligible for registration under sections 12AA and 80G of the Income Tax Act....

Denial of granting of exemption u/s 80G due to violation of section 80G(5B) is justified

Kalaram Sansthan Vs CIT (ITAT Pune)

ITAT Pune held that denial of granting of exemption under section 80G of the Income Tax Act because of spent more than 5% for religious purpose from its total income i.e. violating provisions of section 80G(5B) of the Income Tax Act is justified....

ITAT Allows Application for Approval u/s. 80G(5) Despite Wrong Form Selection

Telangana State Chapter Indian Radiological & Imaging Association Vs ITO (ITAT Hyderabad)

ITAT Hyderabad in case of Telangana State Chapter Indian Radiological & Imaging Association vs ITO held that application for approval u/s. 80G(5) cannot be rejected solely for selecting wrong form....

ITAT Orders Re-adjudication for Section 80G and 12A Rejection

Kunashni Foundation Vs CIT (ITAT Pune)

ITAT Pune calls for re-examination in the case of Kunashni Foundation Vs CIT after the rejection of applications under Section 80G and 12A of the Income Tax Act. The appellant argued a lack of opportunity to present evidence....

Deduction u/s 80G duly allowable even if expense is incurred for CSR

Synergia Lifesciences Pvt. Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that the claim for deduction under section 80G of the Income Tax Act in respect of Corporate Social Responsibility (CSR) expenses cannot be denied....

Dividend earned from Egypt would not be taxable in India as per DTAA: ITAT

Grasim Industries Ltd Vs CIT (ITAT Mumbai)

In present facts of the case, the Hon’ble Tribunal held that expenses made pertaining to Club Membership fees shall be allowed as business expenditure....

Penalty for late filing of Profession Tax Return is not allowable as business expense

DCIT Vs Shriram Chits Maharashtra Ltd (ITAT Mumbai)

ITAT Mumbai held that penalty levied for late filing of Profession Tax Return is penal in nature accordingly is not allowable as business expenditure....

CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Notification No. 45/2023-Income-Tax [G.S.R. 457(E)] 23/06/2023

The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompass multiple provisions and rules within the Income-tax Act, 1961. The notification details changes to rule 2C, rule 11AA and rule 17A of Income-tax Rules, 1962, under different sections such as section 10, secti...

Registration u/s 80G granted as donation to other trusts/society qualifies as charitable activity

Seth Paannalalji Vs CIT (ITAT Indore)

ITAT Indore held that registration under section 80G duly granted as giving donations to other trusts and societies to enable those trust and societies undertake their charitable activities is also one of the way of carrying out charitable activity....

Increase in business income due to addition of concealed production not eligible for deduction u/s 80IB

Medley Pharmaceuticals Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that deduction u/s 80IB of the Income Tax Act, in respect of increased business income due to addition on account of concealed production, is not allowable....

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