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3 results for “charitable trust”+ Section 80G(5)(ii)clear

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Key Topics

Section 12A11Section 2604Exemption3Section 252Section 80G(5)2Section 260A2Section 80G2Section 1512

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

80G(5) of the Act by the Director of Income Tax-(E), Ahmedabad would be binding to the Assessing Officer. The assessee asserted that the registration under Section 12A of the Act is sufficient to arrive at the conclusion that the activities undertaken by the assessee company are charitable and fall within the ambit of Section Page

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

ITTA/293/2014HC Telangana31 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

For Appellant: SRI S' RAVIFor Respondent: Ms' K' MAMATA
Section 151Section 260Section 260A

80G of the Income Tax Act. 8 ::3:: PSK,J & I,NA,J ITTA_500_2006 and batch The substantial object of the above Society was, (i) to establish and form a National Academy for Construction (N.A.C.); (ii) for the service and benefit of the construction and allied industries by creating awareness, imparting training for increasing its relevance

The Commissioner of Income Tax-IV vs. M/s.Pennar Industries Limited,

The appeals stand dismissed

ITTA/276/2012HC Telangana18 Jul 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 260ASection 80GSection 80G(5)

ii) Whether the Tribunal was justified in law in observing that when the additions made to returned income of trust has been deleted in the quantum of appeal, nothing survives which can be made basis of denial of registration, while the provisions of Section 12AA(3) empower cancellation of registration based on the analysis of the activities of the trust