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10 results for “charitable trust”+ Section 17clear

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Key Topics

Section 2(15)4Section 114Addition to Income3Exemption2

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

ITA/36/2020HC Kerala13 Nov 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 11Section 12ASection 2(15)

17 - on in the course of the actual accomplishment of the Trust’s objects of education and relief of the poor. It is, therefore, not possible to accept the argument on behalf of the Trust that it is entitled to the exemption under Section 11". This is the specific example pointed out by the Delhi High Court after the amendment

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala
03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being

M/S.SHALOM CHARITABLE MINISTRIES OF INDIA, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

ITA/315/2019HC Kerala05 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.SHALOM CHARITABLE MINISTRIES OF INDIA
Section 11Section 2(15)

17 & 18/Coch/2017 dated 25.04.2018 319/20 19 I.T.A.Nos.315 & 319 of 2019 -4- 4. The assessee claims it is a Trust running schools and providing microfinancing activities to self-help groups of women. The assessee borrows money from nationalised banks of financial institutions and claims to be providing financial assistance to the self-help groups of women. The assessee claimed exemption