Digember Jain Society for Child Welfare v. Director General of Income Tax(Exemptions)

329 ITR 459High Court2010#24512 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2017.

Judgments citing Digember Jain Society for Child Welfare v. Director General of Income Tax(Exemptions)

Jyoti Vidyapeeth Trust, Jaipur vs. Principal CCIT, Jaipur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 696/JPR/2015[]Status: DisposedITAT Jaipur29 May 2017

Bench: The Ld. Pr. Ccit For Seeking Approval U/S 10(23C)(Vi) Of The Act On 22.07.2014. On Perusal Of The Trust Deed & Other Documents Furnished In Support Of The Application, The Pr. Ccit Observed That Various Classes In The Trust Deed Are Not As Per The Provisions Of Section 10(23C)(Vi)

For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10

…ya Niketan Inter College Shikshan Society(2013) 359 ITR 322 (Allahabad) ii. Geetanjali Education Society (2014) 267 CTR 369 (Karnataka) iii. Neeraj Janhitkari Gramin Sewa Sansthan(2014) 360 ITR 168 (Allahabad) iv. Digember Jain Society for Child Welfare(2010) 329 ITR 459 (Delhi) v. Harf Charitable Trust (REGD.) (2015) 376 ITR 0110 (P&H) Appellant Trust is not involved in any activity other than education. No contrary finding is there in the Order of ld. Pr. CCIT or in any of the assessment orders u/s 143(3). B) Trustees have derived benefits by drawing salary which is contrary to Trust Deed The two trustees nam…

Director of Income Tax vs. Commerce Teachers Association

ITA/1099/2011HC Delhi20 Sept 2011
Section 12A

…on subject to imposition of stipulation as enumerated at Serial No.11 of the certificate. 4. Learned Counsel for the Appellant argues that this Court in the Digember Jain Society for Child Welfare vs. Director General of Income Tax(Exemptions), (2010) 329 ITR 459, has categorically held that while granting the exemption the Director General is free to incorporate stipulations and conditions in terms of the third proviso. On this basis it is argued that the Tribunal is not right in holding that the registration cannot be subject to conditions. 5. After reading the Order of the Tribunal we are of…

Director of Income Tax vs. Commerce Teachers Association

ITA - 1099 / 2011HC Delhi20 Sept 2011
Section 12A

…on subject to imposition of stipulation as enumerated at Serial No.11 of the certificate. 4. Learned Counsel for the Appellant argues that this Court in the Digember Jain Society for Child Welfare vs. Director General of Income Tax(Exemptions), (2010) 329 ITR 459, has categorically held that while granting the exemption the Director General is free to incorporate stipulations and conditions in terms of the third proviso. On this basis it is argued that the Tribunal is not right in holding that the registration cannot be subject to conditions. 5. After reading the Order of the Tribunal we are of…

Digember Jain Society for Child Welfare v. Director General of Income Tax(Exemptions) (329 ITR 459) — Cited in 3 Judgments | BharatTax