New colour to provider of ‘education’ and its definition
By the crux of the decision of the Calcutta high court in [2022] 443 ITR 173 – (Cal)-CREATIVE MUSEUM DESIGNERS…
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Today's
Right to reason HP Court pointer to flaw in section 148A ......Read More
Yesterday's Wrong reopening ......Read More
Yesterday's Wrong reopening ......Read More
Professional education has charitable character
In the context of income tax law education per se is considered to be charitable in nature. Currently much of…
......Read MoreSikhs/Hindus are old age expressions of charity
To derive 80G income tax exemption it is necessary that the donee institution is firstly established in India, only for…
......Read MoreCharity can be combined with religious activities
The Madras High Court in (2014) 2ITR-OL 191 held that a trust can have both charitable and religious objects and…
......Read Morepower to cancel 12A registration
Under the law the PCIT /CIT Is empowered to cancel registration if he is satisfied that the activities of the…
......Read MoreDoctrine of substantive benefit
Application in form 10 is gateway to benefit of exemption under section 11 of the Income-tax Act, 1961. Further such…
......Read Moreobjects of the donor and the donee should be identical
The Allahabad bench of the ITAT in [2021] 88 ITR (Trib) 44 (ITAT[All] held that to be entitled to exemption…
......Read MoreLetting out halls
In the absence of anything on record to suggest that any part of the income offered under the head House…
......Read MoreIncomplete documentation could mar exemption
A delay of 5 years and 10 months without any original supporting evidence or the instrument of formation of the…
......Read MoreCorpus donation
The Delhi High Court in [2013] 1 ITR-OL 512 (Del) held that where a charitable organization received donations towards its…
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