SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

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

54 properties by a committee of not less than three persons. In other words, section 26 provides that for holding an enquiry into the mismanagement of Mutt and Mutt properties, the Government had power to constitute a committee to hold enquiry of not less than three persons. In view thereof, the enquiry conducted by the Endowment Commissioner cannot be connected

THE DIRECTOR OF INCOME TAX vs. M/S KODAVA SAMAJA

The appeal is dismissed

Bench: B.VEERAPPA,N.KUMAR

Charitable Trust under Section 12A of the Income Tax Act, 1961 (for short hereinafter referred to as ‘the Act’). 2. The respondent-assessee – M/s. Kodava Samaja was granted registration under Section 12A of the Act on 27.6.1980 by an order passed by the Commissioner of Income Tax. Subsequently, a notice 3 came to be issued

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

Bench: S.SUJATHA,VINEET KOTHARI

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

Bench: S.SUJATHA,VINEET KOTHARI

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

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

54. A reading of the aforesaid decisions would indicate that the expression ‘agricultural land’ in Section 31(i) of the SARFAESI Act has been interpreted in light of the Dictionary meaning and various other enactments. Essentially, in those cases, the consideration was on ‘agriculture’ as an activity, a process or a procedure involving a series of steps for producing various

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

54. A reading of the aforesaid decisions would indicate that the expression ‘agricultural land’ in Section 31(i) of the SARFAESI Act has been interpreted in light of the Dictionary meaning and various other enactments. Essentially, in those cases, the consideration was on ‘agriculture’ as an activity, a process or a procedure involving a series of steps for producing various

SRI B V ACHARYA S/O LATE RAMACHANDRA ACHARYA vs. SRI N VENKATESHAIAH

Bench: V.JAGANNATHAN

charitable trust called “Smt.Lakshmamma B.M.Sreenivasaiah Charities” and the trust was a registered trust and came into existence on 14.12.1995. It was also averred in the complaint that the trust was founded as per the will of late B.S.Narayan, son of late B.M.Sreenivasaiah and as per the trust deed, the complainant and one Sathyanarayana Swamy were appointed as the first

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

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

SHRI. JAGANNATH S SHETTY vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

CHARITABLE TRUST AND OTHERS reported in (2010) 1 SCC 287 and brought to notice of this Court Para No.22, wherein an observation is made that in order to decide this question, it would be relevant for us to look into the clauses in the agreement entered into by the parties because they are of utmost importance, while considering time

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

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 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

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED 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

MINTENT SERVICED APARTMENTS 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

ECOLE SOLUTIONS 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

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 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