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2 results for “charitable trust”+ Section 10(34)clear

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Key Topics

Section 115

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

charitable” by C.I.T., and registered the Trust under Section 12A of the Act. Therefore, even on this aspect, it cannot be said that there was any violation of Section 11(2) of the Act. 25 33. Since, all the substantial questions of law are answered against the Revenue and in favour the Assessee Trust, the Appeal is liable

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

trust is estopped from denying the existence of the trust). CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 68 8. The recognition of estoppel by conduct as a doctrine operating consistently in law and equity and the prevalence of equity in a Judicature Act system combine to give the whole doctrine a degree of flexibility which