Just a moment...

Top
Help
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>ITAT directs registration under sections 12A and 80G for trust distributing food to poor people</h1> <h3>AADYA FOUNDATION Versus CIT (E) CIVIC CENTER, DELHI.</h3> ITAT Delhi allowed the appeals and directed CIT(E) to grant registration under sections 12A and 80G to the trust. CIT(E) had denied registration claiming ... Denying the registration u/s 12A and 80G - CIT(E) stated that the assessee has not justified of the charitable activities have been carried out by the trust - certain expenses are in the nature of administrative and commercial - HELD THAT:- The materials placed before us in the form of photographs which were also filed before the CIT(E) clearly show that the assessee was distributing food to poor people as per the objects of the trust. CIT(E) did not make any comments on the genuineness of the objects of the trust. The registration u/s 12A as well as 80G was denied certain expenses are in the nature of administrative and commercial. As held by various High Courts while granting registration u/s 12A one has to see whether the objects of the trust are charitable and the activities of the trust are genuine. The evidences furnished by the assessee prove that the assessee is a charitable trust and the activities carried on by the assessee are genuine. The queries raised and details required by the Ld. CIT(E) were all subject matter of verification by the AO while completing the assessment. Since the genuineness of the objects of the trust and the activities of the trust were not doubted by the Ld. CIT(E). He should not have rejected the registration u/s 12A as well as 80G of the Act. Thus, we direct the Ld. CIT(E) to restore the provisional registration granted to the assessee u/s 12A and also direct to grant registration u/s 12A as well as 80G to the assessee trust. Appeals of the assessee are allowed. ISSUES: Whether the denial of registration under sections 12A and 80G of the Act is justified on the ground that the trust has not carried out genuine charitable activities.Whether expenses characterized as administrative or commercial/trade nature preclude the trust from obtaining registration under sections 12A and 80G.Whether the presence of incidental commercial activities or generation of surplus income affects the charitable status of the trust at the stage of registration under section 12A.What is the scope of inquiry for the Commissioner (Exemptions) while granting or denying registration under section 12A. RULINGS / HOLDINGS: Denial of registration under sections 12A and 80G solely on the basis that majority of expenses are administrative or commercial in nature is not justified where the genuineness of the trust's charitable objects and activities is not doubted.The Commissioner (Exemptions) is required to examine the 'genuineness of the objects of the society' and 'whether it is charitable or not' at the stage of registration under section 12AA, and not the quantum or nature of income or expenditure.Incidental commercial activities and generation of surplus income do not disqualify a trust from registration if the predominant motive and activities are charitable, as recognized by the 'predominant object theory.'Registration under section 12AA is to be granted if the trust's objects are charitable and activities genuine; detailed scrutiny of income/expenditure and commerciality is a matter for assessment proceedings, not registration. RATIONALE: The Court applied the statutory framework of sections 12A, 80G, 11, and 2(15) of the Income Tax Act, emphasizing the distinction between registration and exemption stages.Precedents affirm that incidental commercial activities or collection of fees do not alter the charitable character if the predominant purpose is charitable (e.g., 'predominant object theory').Reliance was placed on multiple judicial decisions clarifying that registration under section 12AA focuses on the genuineness of objects and proposed activities, not on detailed financial scrutiny or the presence of minor commercial elements.The Court noted that denial of registration on grounds of administrative expenses or commercial nature without disproving genuineness of charitable activities is contrary to established legal principles.The Supreme Court's clarification that registration under section 12AA does not guarantee exemption, but focuses on genuineness of objects and proposed activities, was a key doctrinal point.The Court directed restoration of provisional registration and grant of registration under sections 12A and 80G, underscoring that detailed verification of activities and income/expenditure is the domain of assessment officers, not the registration authority.

        Topics

        ActsIncome Tax
        No Records Found