Exempt - Judgment Search Results

Venkatesha Education Society Vs. Dir. It (Exemptions)

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)90TTJ(Bang.)850

..... learned authorised representative further pointed out that right from the inception the assessee was granted exemption under section 10 22 of the it act as the income earned totally applied for ..... application for registration under section 12a was not filed earlier since the income itself was exempted under section 10 22 for over years submitting as above the learned authorised representative stated .....

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court: Supreme Court of India

..... of india civil appellate jurisdiction civil appeal no 21762 of2017assistant commissioner of income tax exemptions appellant s versus ahmedabad urban development authority respondent s with c a no ..... activities enjoying the profits this led parliament to embed the exclusionary terms depriving exemption if the institution otherwise fell under the gpu category charity but undertook activities for .....

SkIn Institute and Public Services Charitable Trust Vs. Assistant Dire ...

Court: Delhi

Reported in: (1998)61TTJ(Del)29

..... of the trust this cannot be a ground to reject exemption in view of several decisions cited above as against this the learned ..... and not for the purposes of profit is entitled to exemption the word philanthropy is not defined in the it act the general ..... pulikkal medical foundation p ltd supra the assesee hospital claimed exemption under s 10 22a the question arose whether the hospital is existing .....

Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court: Delhi

..... institutions laboratories schools inns publication of books etc and therefore it should be denied exemption under the act however the court rejected this contention and held that the objective ..... lead to assessment even when an organization has lost its charitable status retrospectively claim of exemption by that organization tantamount to furnishing of false particulars and failure on part of .....

Director of Income-tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Found ...

Court: Mumbai

Reported in: [2001]249ITR533(Bom)

..... there is a vital difference between eligibility for exemption and withdrawal of exemption forfeiture of exemption for contravention of the provisions of law ..... that the assessee was not entitled to the benefit of exemption under section 11 in respect of the entire income being ..... fulfilment of such condition cannot deprive the trust of the exemption of its other income which had been granted in the .....

The Institue of Chartered Accountants of India and Vs. the Director Ge ...

Court: Delhi

..... and anr petitioners versus the director general of income tax exemptions delhi and ors respondents advocates who appeared in this case ..... a charitable activity and would disentitle the petitioner from claiming exemption under section 11 of the act 11 the petitioner approached ..... other object of general public utility these activities are tax exempt as they should be however some entities carrying on .....

Director of Income Tax (Exemption) Vs. Charanjiv Charitable Trust

Court: Delhi

..... act it is necessary to briefly notice the statutory provisions in this regard section 11 exempts any income derived from property held under trust wholly for charitable or religious purposes to ..... the aforesaid grounds the assessing officer however proceeded to complete the assessment by denying the exemption under section 11 since the department had filed an appeal before the tribunal against the .....

Director of Income-tax (Exemption) Vs. Ahmedabad Management Associatio ...

Court: Gujarat

..... that the activities of the assessee are educational activities and therefore they are entitled to exemption under section 11 of the act the various activities which are conducted by the assessee ..... of the assessee ahmedabad management association is related to education and therefore is entitled to exemption under section 11 of the act as claimed 7 under the circumstances the question raised .....

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court: Delhi

..... therefore necessary to ascertain whether such institutions were complying with the conditions of the exemption claimed by them the relevant extract from the memorandum explaining the provisions in ..... for educational purposes which is wholly and substantially financed by the government clause iiiad exempts educational institutions whose annual receipts do not exceed the prescribed limit clause vi .....

Director of Income Tax (Exemption) vs.the Delhi Public School Society

Court: Delhi

..... on 15 03 2018 pronounced on 03 04 2018 ita10862005 director of income tax exemption appellant versus the delhi public school society respondent appellant respondent appellant respondent director ..... ors respondents ita10862005 connected matters page 1 of 31 ita6092008 director of income tax exemption appellant versus the delhi public school society respondent ita14322010 commissioner of income tax .....