Sakthi Charities v. CIT

149 ITR 624High Court1984#19282 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Sakthi Charities v. CIT

DAIVADNYA SAMJONNATI PARISHAD MAHAJANWADI MANDAL ,MUMBAI vs. ITO (E)-1(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2631/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S.Rifaur Rahman ( & Shripavan Kumar Gadale ()

Section 11Section 12ASection 13(1)(d)Section 143(2)

…ngs for renewal of certificate u/s.80-G when the amended Trust Deed was filed, and thus, the Department was made aware of the amended objects and it was within its knowledge. 4. Reliance placed by the Ld. A.O. on the judgment in Sakti Charities vs. CIT (1984) 149 ITR 624)(Madras) is also misplaced because in that case references to Civil Procedure Code and Court's direction for alteration of objects were made as there was no enabling provision in the Trust Deed for amendment of certain objects that would require court intervention. Further, in that case, certain objects were deleted and it was in that context the…

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANTCE SCHEME,MUMBAI vs. DIT (E), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6844/MUM/2013[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Vijay MehtaFor Respondent: Shri Purushottam Tripuri
Section 12Section 12ASection 2(15)

…rks Charitable Trust (supra) to deny registration u/s 12A of the Act to the assessee-trust. 13. A perusal of the impugned order reveals that reference has also been made to the judgment of the Hon'ble Madras High Court in the case of Sakthi Charities vs CIT, 149 ITR 624 (Mad) which, in our view, is also inapplicable as it was a case of a private employment. 17 Bank of India Retd Employees Medical Assistance Scheme 14. Thus, in conclusion, we hereby set-aside the order of the Director and hold that the assessee is eligible for registration u/s 12A of the Act. Accordingly, it is directed that registration u/s 12…

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANCE TRUST,MUMBAI vs. ITO (E) - 1(1), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R
Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

…es, is supported by the following judicial pronouncements: (i). CIT Vs. Eranakulam District Cement Dealers Association (2002) 253 ITR 198 (Ker) (ii). Zenith Tin Works Charitable Trust Vs. CIT (1976) 102 ITR 119 (Bom) (iii). Sakthi Charities Vs. CIT (1984) 149 ITR 624 (Mad) 10. We thus, in the backdrop of the aforesaid facts shall first advert to the validity of the orders of the lower authorities that the amount received by the assessee trust towards corpus fund, san registration under Sec. 12A of the Act would be liable to be taxed as its income. We find that as observed by us hereinabove, a similar issue h…

THE CHRISTIA LITERATURE SOCIETY,CHENNAI vs. JCIT (OSD), CHENNAI

In the result, I set aside the orders of the lower authorities

ITA 2818/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Apr 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Smt. B. Jaisheila, C.AFor Respondent: Shri. B. Sahadevan, IRS, JCIT
Section 11

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.2818/Mds/2016 "नधा"रण वष" /Assessment year : 2009-2010 The Christian Literature Society, Vs. The Joint Commissioner of No.68, Evening Bazar Road, Income Tax, Park Town, OSD (exemptions)-II, Chennai 600 003. Chennai. [PAN AAACT 2862J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Smt. B. Jaisheila, C.A. ""यथ" क" ओर से /Respondent by : Shri. B. Sahadevan, IRS, JCIT. : सु…

Sakthi Charities v. CIT (149 ITR 624) — Cited in 4 Judgments | BharatTax