Category: Tax Laws

Archive for the ‘Tax Laws’ Category


Winsome Foundation v. CIT (2018) 168 ITD 575/ 192 TTJ 756/ 164 DTR 241 (Chd) (Trib.)

S. 12AA : Procedure for registration –Trust or institution-Application of income – Funds were diverted to non charitable purposes hence cancellation of registration was held to be valid [ S.11, 12A ]

Trisha Welfare Society. v. CIT (E) (2018) 168 ITD 207 (Agra) (Trib.)

S. 12AA : Procedure for registration –Trust or institution- Impart education in the field of nursing is entitle to registration [ S .2(15) ]

Orissa Cricket Association v. CIT (2018) 61 ITR 675 (Ctk) (Trib)

S.12AA: Procedure for registration- Trust or institution Promotion of State Cricket – Entitle to registration [ S.2(15) , 12A ]

CIT v. Chaudhary Son Pal Singh. (2018) 401 ITR 509 (All) (HC)

S. 12AA : Procedure for registration –Trust or institution-
Alleged misuse of funds is not a ground for refusing registration [ S.11, 12A]

CIT v. Dawoodi Bohra Masjid. (2018) 402 ITR 29 / 163 DTR 257 / 301 CTR 268 (Guj) (HC)

S. 12AA : Procedure for registration –Trust or institution-Rejection of application for failure to produce Trust deed was held to be not justified , when the assessee was registered under State Wakf Board R. 17A ]

CIT v. Shri Mahavir Jain Society (Regd.) (2018) 402 ITR 301 / 302 CTR 497 /166 DTR 198(P&H)( HC)

S. 12AA : Procedure for registration –Trust or institution-Genuineness of activities of the asessee was not doubted hence refusal of registration was held to be not justified [ S. 12A ]

Punjab Educational Society v. ITO (2018) 168 ITD 109/ 61 ITR 622 (Asr) (Trib.)

S. 12A : Registration –Trust or institution- Excess of income over expenditure, which was transferred to its reserve and surplus account cannot be assessed as income -First proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014 with effect from 1-10-2014, has to be applied retrospectively. [ S. 2(15), 10(23C)(vi), 11(5) ]

Vidyadayani Shiksha Samiti v. CIT( 2018) 161 DTR 265/ 191 TTJ 355 / 62 ITR 487 (Delhi)(Trib)

S. 12A : Registration –Trust or institution- Registration can not be refused on the ground of non –production of books of accounts . [ S. 2(15), 11]

Moradabad Development Authority v. ACIT (2018) 168 ITD 564 / 162 DTR 17/ 191 TTJ 761 (Delhi) (Trib.)

S. 12A : Registration –Trust or institution- Denial of exemption was held to be not justified , when the exemption was allowed consistently – Rejection of SLP cannot be construed as having effect of elocution of law by Supreme Court [ S. 2(15) 11 ]

CIT v. Shree Shyam Mandir Committee. (2018) 400 ITR 466 (Raj) (HC)

S. 12A : Registration –Trust or institution- Appeal before CIT(A) is continuation of original assessment proceedings —.Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11]