Voluntary contributions within the meaning of Section 12


Last updated: 12 March 2008

Court :
Supreme Court

Brief :

Citation :
C.I.T Vs. Divine Light Mission

Held by hon'ble court that voluntary contribution means payment made without any compulsion. Whereas in this case, member is under an obligation to pay the fee. Hence, it could not be treated as voluntary contribution u/s 12.
 
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
  2. No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
  3. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind
  4. Audit Closure Bars Reopening of Same Issues Under Section 73
  5. Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier's Registration Cancelled Retrospectively
  6. ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
  7. GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025
  8. No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand
  9. Corporate Guarantee Without Consideration Not Taxable Under GST
  10. Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Hitesh RathodHitesh RathodPro Member Vishal DaveVishal DavePro Member JAYDEEP MITRAJAYDEEP MITRAPro Member NIKHIL GUPTANIKHIL GUPTAPro Member Prakash KaduluriPrakash Kaduluri
Subscribe to Pro
Join an elite circle of professionals

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
Featured 16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualified

Vakilsearch.com

Chennai

CA Inter

View Details