Section 80G

Section 80G, Sec. 139(5), Section 139, Section 37

Kerala H.C : The claim for deduction made in the return is disallowed, whether the assessee is entitled to make an alternate plea by way of mere submission before the Assessing Officer, especially when the statute interdicts even a revision, as per Sub-section (5) of Section 139, after one year from the relevant assessment year or completion of ass ssment, whichever is earlier

/

High Court Of Kerala CIT vs. Malayala Manorama Co. Ltd. Section 37, 80G, 80G(2), 80G(2)(a)(iv), 80G(5), 139(5) Asst. Year 2004-05 […]

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)

/

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

Section 80G, Sec. 2(15)

Allahabad H.C : Where under guise of carrying out charitable activities after obtaining exemption under section 80G, trust had, in fact, diverted a major part of donations received by it in constructing a shopping complex and amount spent for charitable purpose was very negligible, approval under section 80G(5) was rightly denied to assessee

/

High Court Of Allahabad Vishal Khanna Public Charitable Trust Vs. Union Of India Section : 80G, 2(15) Prakash Krishna And

Scroll to Top
Malcare WordPress Security