Tag: 80G Approval
Draft Notification proposing Amendment of Rules 2C, 2CA and 11AA and for Nos. 10G, 56 and 56G of the Income-tax Rules, 1962 placed in public domain for inputs from stakeholders and general public Currently, for grant of approval under sub-clauses (iv) and (v) of clause (23C) of Section 10 …
Whether Registration u/s 12AA results in approval u/s 80G(5)-ITAT orders grant of certificate based on consistent judicial opinion ABCAUS Case Law Citation: ABCAUS 2243 (2018) (03) ITAT The appellant assessee society was aggrieved by the order passed by the CIT(Exemption) rejecting its application seeking grant of approval u/s …
Activities of animal care is advancement of object of general public utility. Society was entitled to benefit of Section 80G as amount spent was less than Rs. 10 lacs – High Court ABCAUS Case Law Citation: ABCAUS 2215 (2018) (02) HC The Challenge/Grievance: The case law involves the …
The violation, if any, of the provision of a State Act, should not come in the way of processing the application filed u/s 80G, unless the provisions of the Income Tax Act require examination of the same- ITAT ABCAUS Case Law Citation: ABCAUS 1253 (2017) (05) ITAT The …
Section 12AA 80G5 charitable trust approval-rejection on defective dissolution clause in deed is beyond the scope of enquiry for grant of registration INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA I.T.A. Nos. 1456 & 1457/KOL/ 2015 RP-Sanjiv Goenka Group CSR Trust …. Appellant vs. CIT (Exemptions) …. Respondent Date of …
