Bar Council Of Delhi Entitled For Exemption U/s 80G Income Tax Act, Holds ITAT [Read Order]

first_imgNews UpdatesBar Council Of Delhi Entitled For Exemption U/s 80G Income Tax Act, Holds ITAT [Read Order] LIVELAW NEWS NETWORK6 July 2020 11:49 PMShare This – x”Bar Council is engaged in safeguarding the rights, privileges and interest of the advocates.”Bar Council of Delhi is entitled for registration u/s 12AA of the Income Tax Act and consequent exemption u/s 80G, the Income Tax Appellate Tribunal has held. The Delhi Bench of ITAT set aside an order passed by Commissioner of Income – tax (Exemption) who had rejected the application filed by Bar Council of Delhi seeking registration u/s 12AA of the Income Tax Act.Section 12AA of…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginBar Council of Delhi is entitled for registration u/s 12AA of the Income Tax Act and consequent exemption u/s 80G, the Income Tax Appellate Tribunal has held. The Delhi Bench of ITAT set aside an order passed by Commissioner of Income – tax (Exemption) who had rejected the application filed by Bar Council of Delhi seeking registration u/s 12AA of the Income Tax Act.Section 12AA of Income-Tax Act, 1961 deals with procedure for Registration of a Charitable Trust or institution. Contributions made to charitable institutions can be claimed as a deduction under Section 80G of the Income Tax Act. While allowing the appeal filed by Bar Council, the bench comprising of Judicial Member Kuldip Singh and Accountant Member RK Panda observed that the Council is engaged in safeguarding the rights, privileges and interest of the advocates, and its dominating purpose is the advancement of general public utility within the meaning of section 2(15) of the Act, and thus the genuineness of its activities and object of charitable purpose is proved. The Tribunal noted that, for the purpose of registration u/s 12AA of the Act, the threshold condition i.e. genuineness of the activities is to be decided with the object clause of institution. The Bar Council has been established with object to control, supervise, regulate or encouragement of the profession of law for which there is a separate provision in the Act as contained u/s 10(23A) of the Act for exempting its income which shall not be included in its total income, the Tribunal said. CIT(E) had rejected the application on two grounds inter alia that (i) in the absence of financials of FY 2018-19, the genuineness of the activities of the appellant could not be established; and (ii) that the appellant is not a notified institution by the Government of India. While considering appeal, the Tribunal noted that there is a Government Notification by which the Bar Council has been duly approved/notified institution for the purpose of section 10(23) of the Act. It also held that the CIT(E) erred in declining the registration u/s 12AA of the Act on the ground that financials of FY 2018-19 have not been furnished by the Council.  Click here to Read/Download Order Next Storylast_img read more

Irvine to target Arsenal defence

first_img The Old Trafford manager said the Gunners gave his side too much space as they twice hit them on the break to score, and Irvine is hoping to exploit the same weakness. He said: “They play in such an open and expansive way. “They get so many players forward. On the one hand that gives you a huge problem dealing with all those players because I can give you video clip after video clip where they have eight players in the final third. “That only leaves three (in deeper positions) and one of them is a goalkeeper, so straight away you can see the difficulties they’ve got and how you can break out and hurt them. “But you’ve got to stop them first and Arsene (Wenger)’s philosophy has been ‘we attack and in order to be effective we have to commit a lot of players forward’. “That’s his method. Chelsea wouldn’t be quite as effective as that but then that’s their decision. “Manchester United under Louis aren’t being quite as open. “What’s a strength for Arsenal can also be a weakness but you’ve got to get the ball first and stop them from doing what they’re so good at, which is opening teams up. Irvine wants to cash in on the exposed Gunners defence and repeat Manchester United’s success at the Emirates Stadium last week when the north Londoners visit the Hawthorns on Saturday lunchtime. Van Gaal’s United recorded their first away win under the Dutchman when they won 2-1 at Arsenal last Saturday evening. Press Association “They got a lot of criticism last week but Louis’ play almost didn’t work. If Arsenal had taken the chances they had it could have been a completely different result.” Claudio Yacob is suspended and Jonas Olsson (Achilles) is out for the Baggies while James Morrison is a doubt through illness. Saido Berahino is available despite being arrested on suspicion of drink-driving last month. Victory would leave the Baggies just one point behind the Gunners in the Barclays Premier League with Emirates boss Arsene Wenger under pressure during a stuttering season. But Irvine insisted the Frenchman does not deserve the criticism he gets. “He has been outstanding. He has brought in things that have changed the way people go about things in English football,” he said. “I don’t know how many times he needs to prove people wrong but he’s clearly done an exceptional job there. “They haven’t been the biggest-spending team there. They have spent a bit more money recently. “When they’re playing at their very best people say they’re a great team to watch, then everybody hammers them when they go and get caught on the counter-attack. “You probably can’t have it both ways.” Saido Berahino is available for West Brom at the Hawthorns despite the revelations of his arrest for alleged drink-driving. James Morrison is a major doubt for the Baggies though as he is struggling to recover from a sickness bug. The midfielder was on the bench for the 2-0 defeat at Chelsea last week after feeling ill. Sebastien Pocognoli (hamstring) is a minor doubt and Jonas Olsson (Achilles) is out. Claudio Yacob starts a three-game ban after he was sent off at Stamford Bridge. Arsenal manager Arsene Wenger is confident midfielder Jack Wilshere can return stronger from the setback of facing three months out with an ankle injury. The England international this week had surgery to repair ligament damage following a tackle by Manchester United defender Paddy McNair during the Barclays Premier League match on November 22. Wilshere is now set for another frustrating spell on the sidelines, having seen his progress hampered by various problems before and at one point being absent from the Arsenal first team for around 17 months after suffering a stress fracture in his ankle during 2011. Wenger, though, has no doubts the 22-year-old has the strength of character to overcome his latest challenge. “He is very down. Jack is a football man who loves the game, but on the other hand, he is a very strong character as well and he has learnt to deal with adversity at a very young age,” said Wenger, who has a host of fitness concerns ahead of Saturday’s lunchtime kick-off at West Brom. “I think he will be back at the end of February, beginning of March, and he will focus on coming back to rehab, having a strong rehab, and then I am sure he will help us to do well until the end of the season. “Jack always came out stronger and, when I spoke with him, the final sprint of the season is already in his mind and [he wants] to come back stronger. “He is prepared and focused to come back and finish the season well.” Wenger believes Wilshere can shrug of the latest in what has been a long line of injuries to hamper his progress. “I was more worried one year ago than I am today because he had two or three surgeries on his right ankle. At some stage, you could raise that question, but today I am much more confident that he will [fulfil his potential],” Wenger said. “If he has no problem with his joints, he will make a massive career.” While Wenger feels McNair’s challenge was “very bad”, he accepts it was “not malicious”. He said: “When you see it again, I don’t think that anybody would have escaped without surgery in this tackle.” Wenger does not expect Wilshere’s dynamic playing style to change. “It is his strong point to turn, run at people and be committed – you don’t want to take that away from him,” he said. Arsenal will look to bring in “at least one body” to bolster the depleted squad, Wenger confirmed, with a defensive midfielder the expected target with centre-half Laurent Koscielny fit again and full-back Mathieu Debuchy close to a return from his long injury lay-off. Wenger, though, stated there had been “no enquiry from anybody” for Germany forward Lukas Podolski and denied a move for Chelsea goalkeeper Petr Cech. The Arsenal manager conceded, however, the set-up of the side would have to be changed, given the loss of captain Mikel Arteta to another calf injury, adding to an already packed treatment room. “I will adapt because I lost two players who can play in a defensive area in our midfield. We, of course, have to adapt,” he said. Wenger is confident Arsenal can use their midweek Champions League win over Borussia Dortmund to kick-start the Premier League campaign, his side currently in eighth place. “Even in the games we lost, there was something happening in the team. That, for a manager, is the most important thing,” he said. “I am very positive about this team because there is something special in there and we just have to keep going.” West Brom boss Alan Irvine has revealed his gameplan to beat Arsenal as he looks to follow Louis van Gaal’s lead. last_img read more

Small Plane Crashes In Boynton Beach

first_imgThere are no reports of injuries and it is not know how many people were onboard or what type of plane was involved.Stay with 850 WFTL for the latest.This is a developing story Boynton Beach police and fire have responded to reports of a small plane that crashed in the Dos Lagos neighborhood between Miner Rd. and Gateway Blvd. Friday afternoon.We have responded to a plane that has crashed behind a home in the Dos Lagos community. Media staging will be on Miner Road – there is an overpass in the 1400/1500 block. PIO headed there.— Boynton Beach Police (@BBPD) March 6, 2020last_img read more