Charitable Deduction - Judgment Search Results

Shri A.M. Mathur, Senior Advocate Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Indore

..... some improper or oblique purposes outside of business then the expense is not deductible a donation made to a charitable trust may make an assessee entitled relief under section 80g of the ..... any manner connected with p ltd the assessee has claimed deduction under section 37 1 in respect of donation made to the charitable trust merely on the strength of letter of p .....

Arsha Vijnana Trust, Rep. by Its Secretary Vs. Sri D.P. Sharma, I.R.S. ...

Court: Andhra Pradesh

Reported in: (2008)214CTR(AP)531

..... religious nature 6 now all donations made to charitable institutions are entitled to deductions in accordance with section 80 g except certain ..... g of the act deals with deductions in respect of donations to certain funds charitable institutions etc section 80 g 5 ..... religious community the object of the trust included not only charitable purposes but also religious purposes like renovating old hindu .....

Shri PremnaraIn Memorial Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2007)110TTJLuck274

..... assessee claimed the deduction of total income under section 11 of the it act 1 961 the assessee is a charitable society registered under ..... society has received following funds after application of funds to charitable purposes the assessee has shown surplus of rs 25 92 ..... of assessment the learned cit a has observed that a charitable society registered under section 12a has to comply with three .....

itc Hotels Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107TTJ(Bang.)955

..... claimed as revenue deduction however it is seen that this amount has been paid to maharaja ganga singhji charitable trust right to ..... portion of lallgarh palace under license from maharaja ganga singhji charitable trust the assessee acquired the right to use the ..... management the entire amount received as banquet service charge after deduction in respect of actual breakage during banquet functions is .....

Essar Investments Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... cit v trustees of anupam charitable trust 1987 167 itr 1293 raj 4 with regard to the deduction under section 80m the ..... only the assessing officer should also consider withdrawing the excess deduction allowed after verification 8 in the above premises the learned ..... to certain errors recorded by the commissioner in relation to deduction under section 80m the learned counsel did not seriously make .....

Commissioner of Income Tax Vs. Jagath Enterprises (P) Ltd.

Court: Chennai

Reported in: [2008]301ITR60(Mad)

..... application of section 24 1 iv for deducting the interest and the advance made by the first charitable trust the learned counsel for the respondent ..... that an interest payment at 18 per cent should be considered for deduction the cit a noted that in the initial assessment years the ..... that in the event the assessee should be given the benefit of deduction in terms of section 24 1 iv we do not agree .....

The Drawing and Disbursing Vs. the Acit (Tds)

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2008)116TTJ(All.)952

..... deduction under section 800 shall be allowed by the ddo from the salary income in respect of any donations made for charitable ..... purposes other than to the institutions mentioned in the circular in the instant case the assessing officer has considered the deductions ..... not admissible for the purpose of determination of tax deductible at source under section 192 when the similar donation .....

U.P. Forest Corporation and anr. Vs. Dy. Commissioner of Income Tax, L ...

Court: Supreme Court of India

Reported in: (2007)213CTR(SC)473; [2008]297ITR1(SC); 2008(2)KCCRSN117(SC)

..... entitled to exemption section 11 provides for exemption of income which is applied for charitable purposes whether said cooperation entitled to exemption held while claiming benefit under section 11 ..... allowed the appeals of the appellant corporation granting some relief on issues of additions deductions the appellant corporation as also the revenue filed appeals against the said order before .....

The Dravida Munnetra Kazhagam Charitable Trust by Its Chairman and Man ...

Court: Chennai

Reported in: (2008)1MLJ700

..... reads as under specification of dravida munnetra kazhagam charitable trust madras as charitable institution for purposes of section 29 k of ..... of its net income towards its objectives and purposes after deducting all the inevitable charges like payment of local taxes repairs ..... of its net income towards its objectives and purpose after deducting all the inevitable charges like the payment of local taxes .....

Assistant Commissioner of Income Vs. Geetanjali Education Society

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Reported in: (2008)114TTJ(Jodh.)697

..... activities of the assessee society in such circumstances when the institution is engaged in the charitable activities receives a donation or contribution in respect of which the particulars or the identity ..... were received by account payee cheques drafts these donors are existing assessees and have claimed deduction under section 80g of the act for the donation made to the assessee merely by .....