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“Section 18(5)”

Section References (mined)Section 18Section 18(5)1 judgments

The decision most relied on for Section 18(5) is Self Employers Institution v. CIT (247 ITR 18), cited in 47 judgments on BharatTax.

Leading authorities on Section 18(5)

Self Employers Institution v. CIT
247 ITR 18 · 2001 · High Court
47
citing judgments

The Commissioner is justified in rejecting an application for registration or recognition (e.g., under sections 12A, 12AA, or 80G) if there is no material to establish the genuineness of the trust's activities or if no charitable work has been undertaken during the relevant period.

Judgments citing Section 18(5)

CIT vs. National Travel Services

Appeal Is allowed set

ITA - 309 / 2011HC Delhi11 Jul 2011
Section 2

have not been.;registered in the books of .'the, company , Is not a ."shareholder"-in respect of .such shares-within the meaning of Section 18(5) -of 'the Income Tax Act, notwithstanding-his equitable rigl^t to the dividend , on- such = shares, . and is; -no<^ therefore, ; entitled; ;-to . , have ;- this ... additiori:.o.f the Income Tax pal, Id the company in respect of those sharesfj jat;;) -Claim credit for the; tax deducted at under Section 18(5) .of the Act. The'Apex C held.as follows: n ' . ' n •i "The word "holder of a share" are really equal ' to-the word '•'shareholder