THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

trusts are covered under section 11, 12 and 13 of the IT Act, 1961 and the provisions of section 28 to 44 of the Act are not applicable to charitable

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

Section 11 of the Income-tax Act meant “applied or finally set apart” for the benefit of the trust and that the allocation as made in the assessee’s books was enough to show that the relevant amount was finally set apart or applied for charitable purposes. We are unable to agree. It is not in dispute that there

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

THE COMMISSIONER OF vs. THE KARNATAKA STATE

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

trust from the property held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

charitable or religious Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 9/27 purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28