Sec. 2(15)

Sec. 206A, Sec. 10(23C), Sec. 12A, Sec. 143(3), Sec. 2(15), Section 10, Section 12, Section 80G

Karnataka H.C : Construction of a building for the purpose of carrying out of activities for the advancement of any objects of general public utility like providing venue for public meeting to promote unity of brotherhood would not constitute charitable activity to deny continuance of approval under Section 80G(5)(vi)

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High Court Of Karnataka Sri Narayana Guru Prasaditha Sangha vs. CIT Section  : 260A, 143(3), 80G, 12A, 80G(5)(vi), 2(15), 10(23),

Income Tax Case Laws, Sec. 10(23C), Sec. 2(15)

Delhi H.C : the petitioner seeks the quashing of the First Proviso to Section 2(15) of the Income-tax Act, 1961 (hereinafter referred to as ‘the said Act’) as amended by the Finance Act, 2008, on the ground that it is arbitrary and unreasonable and has no rational nexus with the object sought to be achieved and is thus violative of Article 14 of the Constitution of India

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High Court Of Delhi India Trade Promotion Organization vs. Director General of Income-tax (Exemptions) Section : 2(15), 10(23C) Badar Durrez

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

Madras H.C : Where Commissioner after satisfying himself about genuineness of objects of assessee, a cricket association, granted registration to it under section 12AA on 28-3-2003 and later on 19-7-2011 he having noticed that assessee was receiving income from holding of cricket matches cancelled registration, since objects remained as they were in year 2003, cancellation of registration was not justified

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High Court Of Madras Tamil Nadu Cricket Association VS. DIT (Exemptions) Section : 12AA, 2(15), 12, 12A, 13 Mrs. Chitra

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