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

In the result, I pass the following:-

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

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

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

charitable trust only on its to total income computed after taking into account all deductions including those available under Section 24(a) as well as what is to be excluded under Section 11 of the Act? 2

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Trust, Royal Cottage, Royal Palace, Bengaluru – 560 052. Represented by its Secretary K. Shyamaraju, Aged about 65 years. …Petitioner (By:Sri V.Krishna Murthy, Advocate) 17 AND: 1. The Union of India, Represented by its Secretary, Department of Ministry of Law and Justice, Government of India,4th Floor, ‘A’ Wing Shastri Bhavan, New Delhi – 110 001. 2. The Union of India

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. AL-AMEEN CHARITABLE FUND TRUST

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

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 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 is not applied

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 institution can neither lead to the conclusion that the activities of the Trust or institution are not genuine, nor can it be said that the activities of the Trust or institution are not being carried out in accordance with the two conditions stipulated under the provisions of Section 12(3) of the Act do not exist, the objectives

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

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

CHARITABLE FUND TRUST NO.3, MILLER TANK BUND ROAD CUNNINGHAM ROAD, BANGALORE -560052 BY ITS CHIEF EXECUTIVE OFFICER SRI MOHAMMED ALI KHAN S/O LATE ABDUL GAFFAR KHAN, AGED: 37 YEARS. 19. ROOPASHRI SHANKAR CHINDALUR W/O C G SHIVASHANKAR, AGED: 34 YEARS, 105, SATHYASHREE, SERPENTINE ROAD KUMARA PARK WEST, BANGALORE -560020. 20. P. CHAKRAVARTHY S/O PERUMAL, AGED: 43 YEARS NO.38, SEETHAPPA LAYOUT