Judgment Search Results Home > Cases Phrase: societies registration act 1860 section 2 memorandum of association Sorted by: recent Court: income tax appellate tribunal itat guwahati Page 1 of about 3 results (0.165 seconds)

Asstt. Commissioner of Vs. South Point Montessori School

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... status of the assessee as aregistered society is evidenced by the certificate, of registration granted to the assessee society by the registrar of societies certifying under his hand mat the assessee society is registered under the societies registration act, 1860, which is placed at page ..... ) it was held by a five judge bench of the supreme court that though the objects specified in some clauses of the memorandum of association of the assessee would benefit the members of the assessee, the benefit would be incidental to the carrying out of the main primary purpose and that if the primary purpose of the assessee was charitable ..... the time of dissolution of the society, in accordance with section 13 and 14 of the societies "regulation act, 1860, all the properties and assets of the society shall be transferred to another society having similar or substantially similar objects and no portion of the said properties or assets shall even at that time be distributed to any of the member of the society including founder members.21. ..... be disposed of by the tribunal without recording any finding on the contention raised by the respondent that the tribunal has no authority to go behind the finding of the cit(a) in respect of the eligibility of exemption under section 10(22) of the act to the assessee as the revenue has not filed any appeal against the above finding of the c1t(a) 2) whether, on the facts and circumstances of the case, and more particularly in view of the finding of the cit .....

Shrimanta Shankar Academy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... commissioner thereafter passed the order under section 12aa on 1.10.2004 as under: shrimanta shankar academy, panbazar, guwahati as constituted by the memorandum of association registered with the registrar of societies, assam, guwahati on 19.06.1992 had filed an application for registration under clause (a) of section 12a of the income-tax act, 1961 in the prescribed form on ..... the society was registered under the societies registration act on 19.06.1992 and had been claiming its income to be exempt under section 10(22) or under section 10(23c)(iiiad), as applicable, upto assessment year ..... of one year from the date of the creation of the trust or the establishment of the institution, [whichever is later and such trust or institution is registered under section 12aa]: [provided that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution,-- (i) from the date of the creation of the trust or the establishment of the institution ..... the assessee applied under section 12a of the act to the commissioner of income-tax for grant of registration of the society for assessment year 2002-03 to claim benefit of registration as a charitable institution vide application dated 23.3.2004 filed on ..... contended that the society was registered with the registrar of societies, assam, dated 19-06-1992 as per societies registration act, 1860. .....

Shrimanta Shankar Academy Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2007)109TTJ(Gau.)426

..... 19th june, 1992 as per societies registration act, 1860. ..... the society was registered under the societies registration act on 19th june, 1992 and had been claiming its income to be exempt under section 10(22) or under section 10(23c)(iiiad), as applicable, upto asst. yr. ..... , 2004 as under: shrimanta shankar academy, panbazar, guwahati as constituted by the memorandum of association registered with the registrar of societies, assam, guwahati on 19th june. ..... 5th april, 2004 to the assessee asking the assessee to explain delay in submission of the application, which reads as under: the application for the purpose of registration under section 12a of the it act, 1961 is required to filed within one year of the date of creation/establishment of the trust. ..... the assessee applied under section 12a of the act to the cit for grant of registration of the society for asst. yr. ..... of one year from the date of the creation of the trust or the establishment of the institution, (whichever is later and such trust or institution is registered under section 12aa): provided that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution,- (i) from the date of the creation of the trust or the establishment of the institution if the .....

The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD99(Gau.)

..... dividend to its members nor intends to declare the same in future also but he admitted that the assessee-company is not registered under section 25 of the companies act, 1956, and the memorandum of association and the articles of association of the assessee-company does not restrict the payment of dividend and issue of bonus share to its members ..... to manufacture and deal in pictures, charts; (3) to regulate and fix prices of the publications of the corporation consistent with its objects.the other objects incidental or ancillary to the main objects listed in the memorandum of association are as follows : (1) to carry on any other trade or business whatsoever which can in the opinion of the directors of the corporation be advantageously carried on by the corporation in connection with or ancillary to the ..... case the two questions raised before the high court were ; (i) whether the assessee-society is entitled for claiming exemption under the provisions of section 10(22) of the act even if its funds are being misutilised by the members of the society; and (ii) whether the relief under section 10(22) can well be given to the assessee-society when its property is used for personal gain by its members and surplus funds ..... sections 11 and 12 of the act are to be allowed, registration with the cit is required, but not in a case claiming exemption under ..... . with regard to the next ground regarding registration under section 25 of the companies act, 1956, and also the absence of .....

Jalannagar Tea Estate (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)38ITD281(Gau.)

..... he also mentioned in the order that the state level committee as prescribed under section 35cc a found that the society has violated the conditions for not maintaining proper books of accounts, for not utilising money for approved programme for rural development and merely acting as an agency for supplying certificates under section 35cca(2) on commission and returning the balance to the alleged donors within a day or two of the clearing of the cheque received as donation ..... the issue in the delhi case was under the sales-tax (delhi) in which registration granted earlier to the dealer was cancelled and the question was whether such cancellation can be made retrospectively which would affect the person ..... section 35cca permits deduction of expenditure by way of payment to an association or institution, which has as its objects, undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved by the prescribed authority.for that purpose, rule 6aaa has been ..... section 35cca grants the assessee right to claim deduction of expenditure in respect of the payment made, to such association or society which was formed for executing programme of rural development as approved by the prescribed authority before the 1st day of march, 1983 and a conjunctive condition under sub-section(2) also provides that such payment should be for such programme as approved and such work, amongst other things, has commenced before the 1st day of march, .....