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448 results for “charitable trust”+ Section 234clear

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Key Topics

Addition to Income49Section 26010Section 12A5Section 80G2

PR. COMMISSIONER OF vs. M/S. EMBASSY CHARITABLE TRUST

In the result, the appeal fails and is hereby dismissed

ITA/458/2019HC Karnataka27 Jan 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 12ASection 260Section 80GSection 80G(5)(vi)

charitable and the Trust was engaged in the erection and construction of building which was a commercial activity. It is further submitted that the Tribunal while passing the impugned order, has failed to take into account the Trust Deed in its entirety and has misread the provisions of the Trust Deed. It is also urged that since the assessee

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

In the result, the appeal is allowed

Showing 1–20 of 448 · Page 1 of 23

...
ITA/100009/2017
HC Karnataka
17 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

234] : - 16 - ITA No.100009 of 2017 “[I]f the activity of a trust consists of carrying on a business and there are no restrictions on its making profit, the court would be well justified in assuming in the absence of some indication to the contrary that the object of the trust involves the carrying on of an activity for profit

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

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

charitable purpose. The levy as also the payment was by reason of the regulatory power vested in the assessee-club to regulate racing in accordance with the rules framed by it, non-compliance with which would result in the jockeys, trainers and others being excluded from participating in racing. The levy had direct nexus with their activity as participants

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

charitable purpose. The levy as also the payment was by reason of the regulatory power vested in the assessee-club to regulate racing in accordance with the rules framed by it, non-compliance with which would result in the jockeys, trainers and others being excluded from participating in racing. The levy had direct nexus with their activity as participants

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 TEE ENN ENTERPRISES vs. UNION OF INDIA

WP/19762/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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 MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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 HOTEL FISHLAND vs. UNION OF INDIA

WP/12097/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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 PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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 TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

WP/23541/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

WP/26589/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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 NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

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