Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)

285 ITR 327High Court2006#5024 most cited

What is Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption) authority for?

Authorities must consider both the objects and activities of a trust when deciding on registration under Section 12A, and registration cannot be refused solely because charitable activities haven't been conducted yet if the objects are charitable.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

Sanjeevamma Hanumanthe Gowda Charitable Trust · Section 12A · Section 12AA · registration of trust · objects of trust · activities of trust · charitable activities · income tax exemption · Karnataka High Court

Sections most often in play

Section 11Section 12Section 12AASection 2(15)Section 10(23C)Section 11(5)Section 115BBCSection 12A

Issues it is cited on

section 2(15)section 12aasection 12asection 12document

Judgments citing Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)

Hari Om Sewa Dal, Rohtak vs. CIT (Exemptions), Chandigarh

In the result, the appeal filed by the assessee is allowed

ITA 2286/DEL/2015[]Status: DisposedITAT Delhi04 Nov 2015

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble, Judicia Member

For Appellant: Sh. Naveen Gupta, AdvFor Respondent: Sh. H.K. Choudhary, CIT(DR)
Section 12ASection 17E

…ble to the facts of the present case arising out of the question of registration of the Trust and not of assessment.” The Hon’ble Karnataka High Court in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs. Director of Income Tax (Exemption), (2006) 285 ITR 327 (Karn.) held that the registration of institution relates to the objects so that the activities be charitable, which should be considered as genuine trust. If the activities of the institution are taxable for any reason the matter to be considered at the time of assessment. The source of income cannot be questioned at the time of granting the reg…

The Director of Income Tax vs. Sri Jain Educational Social Cultural

The appeal is dismissed

ITA/791/2009HC Karnataka20 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 12Section 260Section 80

…1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 20th DAY OF FEBRUARY, 2013 P R E S E N T THE HON’BLE MR.JUSTICE D V SHYLENDRA KUMAR AND THE HON’BLE MR.JUSTICE B SREENIVASE GOWDA ITA No.791 OF 2009 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX, EXEMPTIONS, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DIRECTOR OF INCOME-TAX, EXEMPTIONS, C.R. BUILDING, QUEENS ROAD, BANGALORE. …APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: SRI. JAIN EDUCATIONAL SOCIAL CULTURAL WELFARE CHARITABLE TRUST, NO.179/899, INDIRANAGAR, BANGARPET – KGF MAIN ROAD, BANGA…

Director of Income Tax vs. Research Education Centre

ITA/1687/2010HC Delhi16 Aug 2012
Section 12A

…arnataka High Court reasoned as follows: - “4. The Tribunal taking into consideration the law laid down by the Division Bench of this Court in Sanjeevamma Hanumanthe Gowda Charitable Trust vs. Director of IT (Exemption) (2006) 203 CTR (Kar) 533 : (2006) 285 ITR 327 (Kar) held that depending upon the facts and circumstances, the concerned authority has to look to the objects and also the activities of the trust in order to consider the application for registration under s.12A of the Act and accordingly allowed the appeal by order dt.20th Nov., 2009 and directed the Director of IT (Exemptions) to grant…