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

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Key Topics

Section 12A11Section 252Section 80G(5)2Section 80G2Addition to Income2Exemption2

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

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)

iii) Whether any activity(ies) on the basis of which an addition to the returned income was made which could not be sustained, still can be activity against the objects of trust warranting cancellation of registration under Section 12AA(3) of Income Tax Act? ITA-277-2012 Whether in the facts and circumstances of the case the ITAT

Sri Rajesh Rawtani vs. The Income Tax Officer

The appeals are disposed off in the above

ITTA/278/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 10Section 37(1)

5 similarly be taken into account as trading receipts where it is necessary to do so in order to ascertain the true profits.” In Bharat Earth Movers (supra) (decided by the Supreme Court), the question which the Court had to consider was whether the provision for meeting earned-leave-encashment by the employee was an admissible deduction in the hands