Rejection of approval u/s 12AA for non filing of return of income set aside. CIT(E) to find if objects of…
Activity of running hostel by Dental college not a separate business activity and pre conditions u/s 11(4A) do not apply…
CIT exemption cannot sit in appeal against affiliation granted to asseesee by Education Board. Permission examined by board can not…
Mere surplus from exhibition not trade commerce or business activities u/s 2(15) making it non-charitable ABACUS Case Law CitationABCAUS 3386…
Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…
Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…
Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be…
It is a settled position of law that while granting registration u/s 12AA CIT (Exemptions) is required to examine the…
Activity of arranging placement for ex-servicemen as security personnel/guards in different organizations was charitable u/s 2(15) of the Income Tax…
Surplus income from holding exhibition by chamber of commerce held eligible for exemption u/s 11 ABCAUS Case Law Citation: ABCAUS…