PR COMMISSIONER OF INCOME TAX vs. M/S OLA FOUNDATION

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

80G of the Income Tax Act, 1961. The CITE, Bengaluru, granted registration under Section 12A of the I.T.Act, by an order dated 24.11.2017, meaning thereby, prima facie he was satisfied that the objects of the assessee are charitable in nature within the ITA 169/2019 3 meaning of Section 2(15) of the Act and that the activities of the trust

M/S MAHESHWARI FOUNDATION vs. THE DIRECTOR OF INCOME TAX

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

Trust formed on 12.07.2000. It filed an application for renewal of the recognition granted under Section 80G of the Act on 31.03.2008. The authorities called for certain details in connection with the renewal of the recognition and the same was furnished. The assessee was running a Hostel for students, for which charges were collected for both boarding and lodging. According

D R RANKA CHARITABLE TRUST vs. THE DIRECTOR OF INCOME TAX

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

section 80G? iii) Whether on the facts and in the circumstances of the case, the Tribunal was right in perversely holding that the Appellant Trust was not engaged in charitable

M/S BANGALORE URBAN AND RURAL vs. THE DIRECTOR OF INCOME - TAX

In the result, the appeals are allowed to the

Bench: S.SUJATHA,JAYANT PATEL

trust was only for the benefit of milk producers societies and more of mutual concern and not a charitable entity by upholding the denial of registration under Section 12A 3 and recognition under Section 80G

PR. COMMISISONER OF INCOME TAX, vs. M/S TREEDOM FOUNDATION

The appeal is dismissed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

charitable in nature as provided under Rule 11AA(3) of the Rules, 1962? (3) Whether on the facts and circumstances of the case, the Tribunal is right in not considering the fact that satisfaction on the part of the authority granting approval for recognition under Section 80G is necessary in terms of Section 80G read with Rule 11AA

THE DIRECTOR OF INCOME TAX vs. C B C I SOCIETY FOR MEDICAL EDUCATION

In the result, we do not find any merit in the

Bench: ALOK ARADHE,M.NAGAPRASANNA

charitable work without any discrimination on the basis of caste, creed or religion? 8. It is pertinent to note that the Society was registered in the year 1961 and the medical college commenced in the year 1963. Admittedly, thereafter, the exemption under Section 80G(5)(iii) of the Act was granted to the Society. Clause 3 of the Memorandum

DIRECTOR OF INCOME TAX vs. D.R. RANKA CHARITABLE TRUST

Appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

section 80G? iii) Whether on the facts and in the circumstances of the case, the Tribunal was right in perversely holding that the Appellant Trust was not engaged in charitable

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

In the result, the appeal fails and is hereby dismissed

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

section 80G of the Act as well ignoring the fact that though the assessee- trust was formed predominantly for carrying out commercial activities such as construction and development, ignoring that no charitable

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. CSP FOUNDATION

The appeal is dismissed

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

charitable trust, duly registered under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee filed an application in Form 10AB on 22.11.2023, seeking registration under Section 80G

M/S UNITED EDUCATION SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,N.K.PATIL

charitable trust/Society whose objects are similar to those of this trust/ society and which enjoys recognition under Section 80G of the IT Act, 1961 as amended