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Sec. 12A

Sec. 12A, Sec. 260A, Section 12, Section 263

Karnataka H.C : Disallow the claim of Depreciation under Section 32 of the Act in the hands of the Assessee

Avijit Das / June 9, 2018

High Court Of Karnataka CIT vs. Agricultural Produce Market Committee Section 12A, 260-A, 263 Asst. Year 2005-06 Vineet Kothari & […]

Sec. 12A, Sec. 260A

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in restoring the registration under section 12A

Avijit Das / February 28, 2018

High Court Of Bombay CIT (Exemption) vs. Sadguru Narendra Maharaj Sansthan Section 260-A, 12A M.S. Sanklecha & Sandeep K. Shinde,

Sec. 12A, Sec. 206A

Bombay H.C : the registration granted under Section 12A of the Income Tax Act, 1961 to avail the benefit of exemption would continue even after the assessee society was found to be regularly involved in holding various commercial tournaments on behalf of BCCI and receiving payment from BCCI for TV and other rights, which also amounted to carrying on activity in the nature of rendering services to trade, commerce or business and thus hit by the mischief of the proviso to Section 2(15) introduced w.e.f. 01.04.2009

Avijit Das / January 22, 2018

High Court Of Bombay Pr.CIT vs. Maharashtra Cricket Association Section : 260A, 12A Asst. Year : 2009-10 M. S. Sanklecha

Income Tax Case Laws, Sec. 12A, Section 11, Section 12

Delhi H.C : The Assessee was not allowed registration under Section 12A(a) of the Income Tax Act, 1961 and also when there was failure on the part of the Assessee to comply with the provisions of Section 12A(b)

Avijit Das / May 8, 2017

High Court Of Delhi Director of Income-tax (Exemptions) vs. Vishwa Hindu Parishad Section : 11, 12A Assessment year : 1993-94

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. 12AA, Sec. 12A

Bombay H.C : Whether provisions of sub-section (3) of section 12AA as amended by Finance Act of 2010 with effect from 1-6-2010 empowers Commissioner to cancel registration of a trust which has been obtained at any time under section 12A

Avijit Das / March 20, 2017

High Court Of Bombay Sinhagad Technical Education Society vs. CIT (Central) Assessment Year : 1999-2000 Section : 12AA, 12A Dr.

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

Section 80G, Sec. 10(23C), Sec. 12A

Punjab & Haryana H.C : ITAT was justified in cancelling the order dated 22.09.2009 of Commissioner of Income Tax, Jalandhar-I, Jalandhar wherein approval u/s 80G(5)(vi) of the Income Tax Act, 1961 was denied to the assessee for the period of five years commencing from 2010-11

Avijit Das / December 23, 2016

High Court Of Punjab And Haryana CIT, Jalandhar-I, Jalandhar vs. Gulab Devi Memorial Hospital Trust Section : 80G, 10(23C), 12A

Sec. 12AA, Sec. 12A, Section 11, Section 80G

Punjab & Haryana H.C : The assessee is eligible for registration u/s 12AA of the Income Tax Act, 1961 whereas the CIT in his order u/s 12AA dated 21.12.2009 of the Income Tax Act, 1961 has given a detailed finding that the nature of the income derived or derivable would not be exempt u/s 11 & 12

Avijit Das / September 16, 2016

High Court Of Punjab And Haryana CIT, Faridabad vs. IILM Foundation Academy Section 12AA, 11, 12A And 80G S.J. Vazifdar,

Section 95, Sec. 12A, Sec. 245D, Section 22, Section 245, Section 8, Section 88

Bombay H.C : Declaration under KVSS cannot be granted as scheme has expired. Expedited. Liberty to department to apply

Avijit Das / October 13, 2015

High Court Of Bombay Amit Hemendra Jhaveri vs. Union Of India & Anr. Section 95, 95(iii), 88, 245D, 22D, 9,

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