THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

24 (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before is amendment by the Finance (No.2) Act, 1996] and the said registration is in force for any previous year, then, nothing contained in section

M/S CUTCHI MEMON UNION vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)

In the result, the appeal is disposed of

Bench: ALOK ARADHE,M.I.ARUN

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of Section 2, shall, if the total income in respect of which he is assessable as a representative assessee. (the total income for this 10

PR. COMMISSIONER OF INCOME TAX vs. SRI SRI ADICHUNCHUNAGIRI SHIKSHANA TRUST

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The 7 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

Charitable Institutions, supra, wherein the Division Bench considering Section 13(1)(d) of the Act has held that it is only the income from such investment or deposit which has been made in violation of Section 11(5) of the Act that is liable to be taxed and that the violation under Section 13(1)(d) does not tantamount

PR COMMISSIONER OF INCOME TAX (E) vs. M/S B S & G FOUNDATION

Bench: S.SUJATHA,VINEET KOTHARI

24,57,551/- claimed by assessee? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

charitable trust with the object of, inter alia, establishing, maintaining and running of a model law college in India. The BCI Trust formed the National Law School of India Society—which was registered under the Karnataka Societies Registration Act, 1960, comprising members of the Bar and legal academics to establish a leading national institution for legal studies. The Society approached

SRI SRINIVASA vs. UNION OF INDIA

Bench: G.NARENDAR,N.KUMAR

charitable services and in pursuance of the same, the first petitioner has established the second petitioner to provide the quality based medical education. The petitioner institution was even granted affiliation by the Rajiv Gandhi University of Health Sciences, Karnataka, Bengaluru to start the MBBS Course. 4 The Medical Council of India has granted permission on 21.06.2011 to the second petitioner

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

10 SCC 755. 17.1 On the other hand, learned Advocate General submitted that Article 26 of the Constitution protects the freedom of every religious denomination to manage its religious affairs. He submitted the matadhipathi manages the properties and assets of a religious institution on behalf of the members of denomination as their representative. As the properties that he manages

RAJARAJESHWARI MEDICAL COLLEGE & HOSPITAL vs. UNION OF INDIA

Bench: G.NARENDAR,N.KUMAR

Charitable and Educational Trust. The Medical Council of India by its order dated 13.8.2010 granted recognition under Section 11 (2) of the Medical Council Act, 1956 (for short hereinafter to as ‘the Act’) to the petitioner for an intake of 100 MBBS seats. The petitioner had the infrastructure and other facilities for an intake of 100 students for MBBS course

A H MEMORIAL EDUCATIONAL TRUST vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna Writ Petition No.16323 Of 2021 (Lb-Res) C/W Writ Petition No.51640 Of 2017 (Lb- Tax) Writ Petition No.19423 Of 2021 (Lb- Tax) Writ Petition No.20385 Of 2021 (Lb- Res) Writ Petition No.21130 Of 2021 (Lb- Tax) In Writ Petition No.16323 Of 2021 Between: 1. Indus Trust Having Its Registered Office At Billapura Cross, Sarjapura, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer Mr V.S.Kumar, S/O Late Rama Rao C., Aged About 59 Years. 2. Indus International School Private Limited (Iispl) Having Its Registered Office At Billapura Cross, Sarjapur, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer, Mr V.S.Kumar

24 10. An examination of the order dated 29.3.2007 Annexure-B of the Executive Officer, Zilla Panchayath does not animate consideration of compliance of rule of law and hence, the reasons, findings and conclusions arrived at are illegal and arbitrary. In the result, this petition is allowed in part. The impugned demand notices Annexures

SRI AVINASH LALA CHANDANI vs. SRI P A NIRANJAN

Bench: The Hon'Ble Mr. Justice A.V.Chandrashekara

10 of T.N. Buildings (Lease and Rent Control ) Act-1960, Hon’ble Apex Court in the case of Life Insurance Corporation of India vs India Automobiles AIR 1991 S.C. P.884 has held that in view of the control scheme and term of the legislation, the Rent Controller and the authorities 16 to whom appeal or revision could be preferred from

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 24(2) does not apply to the proceeding under 1966 Act. In this connection, reference has been made to decision of Supreme Court in 'SPECIAL LAND ACQUISITION OFFICER, MYSORE V. ANASUYA BAI', (2017) 3 SCC 313. SUBMISSIONS OF RESPONDENTS IN WRIT APPEALS: 7. In W.A.No.4056/2017, learned counsel for respondent No.1 submitted that the 1966 Act has been enacted

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust out of the money when received by him. Once it is held that the amount was received as his professional income, the assessee is clearly liable to pay tax thereon. In our opinion, the correct answer to the question referred to the High Court is that the amount of Rs.32,500 received by the assessee was professional income