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429 results for “charitable trust”+ Section 142clear

Sorted by relevance

Karnataka429Mumbai353Delhi286Chennai126Bangalore123Jaipur117Hyderabad78Chandigarh75Ahmedabad72Kolkata67Pune59Lucknow27Indore24Visakhapatnam22Allahabad21Surat20Calcutta16Cochin12Patna12Agra10Rajkot9Nagpur9Cuttack8Telangana8Jodhpur7Ranchi6Guwahati6Raipur5Dehradun5SC5Amritsar3Rajasthan3Panaji2Varanasi2Andhra Pradesh1Jabalpur1

Key Topics

Addition to Income49Section 234E6Section 2604Section 200A4Section 148A2Section 112Exemption2

M/S DESHPANDE EDUCATION TRUST vs. THE ASSISTANT COMMISSIONER OF

In the result, the appeal is allowed

ITA/100009/2017HC Karnataka17 Dec 2025

Bench: S G PANDIT,GEETHA K.B.

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)Section 260A

142(1) were issued to the appellant on 18.09.2013 and 15.10.2014, respectively. - 4 - ITA No.100009 of 2017 4. The Respondent No.2-Assessing Officer6 passed the assessment Order for AY 2011-12 under Section 143(3) of the Act on 29.11.2013 denying the exemption claimed by the appellant under Section 11 of the Act and assessing the total income of the appellant

Showing 1–20 of 429 · Page 1 of 22

...

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

charitable entity belonging to the Azim Premji Group, to 4 be held as a part of the corpus of Trust. This gift was contemporaneously disclosed to the stock exchanges and this information was also disseminated to the public at large. This gift was also specifically disclosed in the audited accounts of the petitioner for the year ending 31.03.2014. The face

PR COMMISSIONER OF INCOME-1 vs. M/S RASHTREEYA SIKSHANA SAMITHI TRUST

In the result grounds 3 to 5 of assessee

ITA/554/2018HC Karnataka05 Jun 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 11Section 12ASection 260

charitable trust registered under Section 12A of the Income Tax Act, 19612. It has obtained approval under Sections 11 and 12 of the Act. For A.Y.2012-13, assessee filed returns of income declaring income as nil. The case was selected for scrutiny and notices under Sections 142

THE COMMISSIONER OF INCOME TAX (EXEMPTION) vs. CMR JNANADHARA TRUST

The appeals stand dismissed

ITA/142/2025HC Karnataka21 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 260Section 260A

charitable or religious institution, any income thereof- (1) if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust or the institution

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Trust), to the then Chief Minister of the State of Karnataka. He contended that the relationship of the State Government with the respondent/Law School is inseparable inasmuch as the State provided the initial corpus fund and also the land (eighteen acres) belonging to Bengaluru University was leased initially for a period of thirty years and subsequently, additional five acres

M/S. PIXEL PICTURES PVT LTD vs. UNION OF INDIA

WP/850/2017HC Karnataka10 Apr 2018

Bench: S.SUJATHA

Section 200ASection 200A(1)(c)Section 234E

142 DTR (Kar) 281. The relevant paragraphs 14, 21, 23, 24 and 27 reads thus: “14. We may now deal with the contentions raised by the learned counsel for the appellants. The first contention for assailing the legality and validity of the intimation under Section 200A was that, the provision of Section 200A(1)(c)d) and (f) have come

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

CHARITABLE TRUST Vs. THE GOVT. OF TAMIL NADU', (2018) LAWS (MAD)3 918. It is further submitted that right to property has been recognized by Article 17 of Universal Declaration of Human Rights in the year 1948 itself which was diluted by the Parliament by inserting Article 31A in the Constitution. It is further submitted that right to hold property

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

WP/12535/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

K S JUNJAPPA vs. STATE OF KARNATAKA

WP/135/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

WP/34265/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

WP/28692/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

WP/12522/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/28992/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

WP/22621/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE

M THIYAGARAJAN vs. STATE OF KARNATAKA

WP/8993/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

142 IN WRIT PETITION No.27756/2019 BETWEEN 1. SMT. VIMALAMMA W/O SRI M.GOVARDHAN, AGED ABOUT 63 YEARS, 2. SRI M.GOVARDHAN S/O LATE SRI R.MUNISWAMY REDDY, AGED ABOUT 74 YEARS. 3. SRI G.GIRISH S/O SRI M.GOVARDHAN AGED ABOUT 43 YEARS, 4. SMT. SUMA NEELISH W/O SRI NEELISH REDDY, AGED ABOUT 41 YEARS, RESIDING AT NO.3349, 5TH CROSS, 12TH MAIN, HAL 2ND STAGE