Sec. 2(15) Archives - taxcaselaw.com

Sec. 2(15), Sec. 10(20), Section 11, Section 143, Section 263, Section 80-I

Bombay H.C : Order passed by DIT(E) is beyond the scope of Sec. 263 of the I T. Act when the subject matter of revision is applicability of proviso to Sec. 2(15) and not denial of exemption u/s. 11

Avijit Das / April 26, 2019

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Kerala H.C : Where assessee-trust formed for promotion of interest of non-resident keralites received income from certification, bank interest etc. which was not spent for charitable purpose, mere fact that a part of funds received from Government was utilised for charitable activities, same would not make assessee eligible for registration under sec. 12AA

Avijit Das / December 7, 2017

High Court Of Kerala Norka Roots Vs. Commissioner of Income-tax Section 2(15), 12AA K. Vinod Chandran And Ashok Menon, Jj.

Section 11, Sec. 2(15), Section 12

Delhi H.C : Whether ITAT was correct in law and on facts in setting aside the order passed by CIT (A) and thereby denying exemption to the Assessee under Sections 11 and 12 of the Income Tax Act?

Avijit Das / May 3, 2017

High Court Of Delhi Delhi Bureau of Text Books vs. Director of Income-tax (E) Section : 2(15), 11 , 12

Sec. 2(15), Section 11

Gujarat H.C : The activity of the appellant was in the nature of trade, commerce or business and hence it cannot be regarded as activity for charitable purpose in view of the proviso to section 2(15)

Avijit Das / May 2, 2017

High Court Of Gujarat Ahmedabad Urban Development Authority vs. ACIT (Exemption) Section 2(15), 11 Assessment year 2009-10 M.R. Shah And

Sec. 2(15), Sec. 12AA

Allahabad H.C : Whether on the basis of the facts of the case and the law applicable, the Tribunal was justified in allowing the appeal and issuing a direction to the authority concerned to register the respondent as being entitled to exemption under the provisions of Section 12-AA of the Income Tax Act, 1961 and read with Section 2 (15) thereof?

Avijit Das / April 21, 2017

High Court Of Allahabad CIT, (Exemption), Lucknow vs. Yamuna Expressway Industrial Development Authority Section 2(15), 12AA Sudhir Agarwal And Ravindra

Sec. 2(15), Sec. 12A, Sec. 260A, Section 143

Bombay H.C : The assessee is entitled for continued registration u/s 12A of the I.T. Act, 1961 without appreciating the fact that in view of the amendment to Section 2(15), activities carried by the assessee were commercial in nature and therefore, cannot be considered as for a “charitable purpose” under Section 2(15)

Avijit Das / March 20, 2017

High Court Of Bombay Director of Income-tax (Exemptions), Mumbai vs. Shree Nashik Panchvati Panjrapole Section 2(15),12A, 260A, 143 Assessment year

Sec. 10(23C), Sec. 2(15)

Delhi H.C : the so called subsidized rates charged by the applicant forms almost 42% to 100% of the private charges which clearly shows that the same is beyond the reach of poor people, and cannot be termed as charity as envisaged in sec. 2(15) of the I.T. Act,

Avijit Das / March 8, 2017

High Court Of Delhi Venu Charitable Society vs. Director General of Income-tax Section 10(23C), 2(15) Assessment year 2011-12 S. Ravindra

Sec. 2(15), Sec. 12A, Sec. 12AA, Section 12

Bombay H.C : The Registration u/s 12A of the Income Tax Act,1961, once granted could not be reviewed or withdrawn in the absence of stipulation to the effect in Section 12AA(3)

Avijit Das / February 14, 2017

High Court Of Bombay Director of Income-tax (Exemption) vs. North Indian Association Section 2(15), 12AA Assessment year 2009-10 M.S. Sanklecha

Sec. 2(15)

Punjab & Haryana H.C : Whether in fact and circumstances of the case the purpose/objects of the appellant are charitable in nature despite the 2008 Amendment particularly when there is no change in the functions/nature of operation of the Trust?

Avijit Das / December 23, 2016

High Court Of Punjab And Haryana Tribune Trust vs. CIT, Chandigarh Section : 2(15) Assessment Year : 2009-10 S.J. Vazifdar,

Sec. 2(15), Sec. 10(23C)

Delhi H.C : Scholarships is ‘education’, not ‘any other object of general public utility’; Trust cannot be denied exemption by invoking the first proviso to section 2(15) where its activities in fact fall within the heads ‘education’, ‘medical relief’ and ‘relief of the poor’ even if its objects allow it to carry on any activity for ‘advancement of any other object of general public utility’

Avijit Das / September 18, 2015

High Court Of Delhi Hamdard Laboratories India vs. Assistant Director of Income-tax (Exemption) Section 2(15), 10(23C) Assessment year 2009-10 S.