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Search Results for Tag : Donations

Judgments

Person receiving donation is under obligation to maintain the identity of donors indicating the name and address(03.05.2023)

The present appeal is directed at the instance of the revenue against the order of the Learned Commissioner of Income Tax (Appeals). The sole issue ra.....

Tags : Assessment, Anonymous donations, Deletion



Notifications & Circulars

CBDT clarifies provisions under Finance Act 2023 relating to donations made by a trust/institution to another trust/institution for purposes of application of income(06.03.2024)

Any trust or institution registered u/s 12AA or 12AB of the Income Tax Act 1961 is exempt, subject to the fulfilment of certain conditions

In.....

Tags : Provisions, Application, donations, Trusts



News

Delhi HC Appoints Local Commissioner to Submit Report on Donations, Facilities for Devotees(26.07.2021)

Delhi High Court has appointed a local commissioner for paying surprise visits in Kalkaji Temple in respect of ascertaining conduct of 'puja sewa', co.....

Tags : Delhi High Court, Report on Donations, Facilities for Devotees



CIC: Donations Received By Electoral Trusts And Its Distribution Thereof Not Personal Information(25.01.2017)

Central Information Commission (CIC) has said that details of donation received by Electoral Trusts and their further distribution to political partie.....

Tags : Central Information Commission, Donations, Electoral Trust



ITAT, Jaipur: Exemption u/s 11 and 12 Allowable on Donation by Charitable Trust(01.12.2020)

Income Tax Appellate Tribunal (ITAT), Jaipur has given relief to Rajasthan Cricket Association and held that the exemption under Section 11 and 12 of .....

Tags : Income Tax Appellate Tribunal, Exemptions on Donations by Charitable Trust



Delhi HC Plugs Gap that Allowed Political Parties to Accept Illicit Donations(28.03.2016)

Delhi High Court as a move to boost more transparency in political funding has tightened norms for political parties accepting cash donations without .....

Tags : Delhi High Court, Illicit Donations



Charitable Donations can’t be Included in Assessable Value While Determining Excise Duty: SC(12.04.2019)

Supreme Court has held that charitable donations charged in invoice while selling goods cannot be included in the assessable value while determining e.....

Tags : Supreme Court, Charitable Donations



Karnataka HC Urges Bar Council to Approach Senior Advocates for Donations(11.05.2020)

Karnataka High Court has said that it is unable to direct the Central and State Government to release funds for the welfare of advocates enrolled with.....

Tags : Karnataka High Court, Senior Advocates for Donations



Delhi HC Directs Govt. to Create Portal for Taking Donations of Medical Equipments(30.04.2021)

Delhi High Court has issued notice to all the suppliers of liquid oxygen to the Government of National Capital Territory of Delhi after certain issues.....

Tags : Delhi High Court, Donations of Medical Equipments



ITAT, Mumbai: Corpus Donations by Un-Registered Trust Considered as Capital Receipt(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that Corpus Donations received by an un-registered trust will be under the purview of Capital Recei.....

Tags : Income Tax Appellate Tribunal, Corpus Donations, Capital Receipt



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