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1 - 10 of 12 (0.22 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
The Societies Registration Act, 1860
Section 80G in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Commissioner Of Income Tax, Lucknow vs U.P. Forest Corporation on 2 March, 1998
15. In order to avail the benefit of exemption under section 11/12 of
the Act the activities of the trust or institution is to be charitable or for
religious purposes. As pointed out in the paras hereinabove, the
conditions for applicability of sections 11 and 12 of the Act are provided
under section 12A of the Act and one of the conditions is that the person
in receipt of the income which he claims to be for charitable purposes is
to make an application for registration of the trust or the institution in
the prescribed form and in the prescribed manner to the Commissioner
within the stipulated period of creation of the trust or the establishment
of the institution. On receipt of the application in the requisite form
No.10A alongwith Instrument of creation of the trust or the institution,
the procedure for registration of the trust or the institution by the
Commissioner is provided under section 12AA of the Act. A d m i t t e d l y,
at the time of grant of registration the Commissioner is not empowered
to examine the application of income but he has to examine whether the
application is made in accordance with the requirements of section 12A
of the Act and whether form No.10A has been properly filled in. The
Commissioner is further to examine whether the objects of the trust are
charitable or not and also to satisfy himself about the genuineness of the
activities of the trust or the institution. The Commissioner is not to
examine the application of income at this juncture. The Hon'ble
Supreme Court in CIT Vs. U.P. Forest Corporation [230 ITR 944 (SC)],
held that in order to take advantage of the provisions of section 11 of
the Act, the trust or the institution has to get itself registered. Whether
the income of the institution can be regarded as being held for
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charitable purposes and whether the institution is entitled to
registration under section 12A of the Act, requires investigation of facts.
In view thereof, section 12AA of the Act recognizes the principle laid
down by the Hon'ble Supreme Court and Commissioner under section
12AA of the Act is empowered to call for such documents or information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness of the
activities of the trust or the institution and is also empowered to make
such enquiries as he deem necessary in this regard.
The Director Of Income-Tax Exemptions vs Meenakshi Amma Endowment Trust on 12 January, 2011
The existing School at Sector 43 Chandigarh is already having around 1400 Students with complete
infrastructure i.e. Land & Building, Furniture & Fixture and Other Facilities to run the school. The school is
located on a plot measuring more than one acre allotted by Punjab Urban Development Authority The school
building has provision for 60 classrooms, Reception area , Staff rooms , Sports room etc. and a large basement
for use for various indoor activities. The school has complete infrastructure as per requirements laid down by
CBSE for Computer and Science Laboratories, Library, Drinking water, Fire fighting, Play area etc. The
school is Affiliated with Central Board of Secondary Education up to Senior Secondary classes and its
students are appearing for the exams under the CBSE curriculum. The school is providing education to all
class of students and providing Fee concessions to deserving students under category of Fatherless, Poor
means, Merit students and EWS etc, to around 99 students, The school is also required to comply with t h e
provisions of the Right to Education Act, 2009.
Commissioner Of Income-Tax, Madras vs Andhra Chamber Of Commerce on 1 October, 1964
21. The Hon'ble Supreme Court in CIT Vs. Andhra Chamber of
Commerce [55 ITR 722 (SC)] had held that "If there were two distinct
objects, one of which was charitable and the other not charitable and if
the fund of the association could be applied for either of these purposes
at the discretion of those in authority, then it cannot be held that there
was any property held under trust wholly for charitable purpose".