COMMISSIONER OF INCOME TAX, PATIALA vs. BABA GANDHA SINGH EDUCATION TRUST, BARNALA

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL

charitable activity has been defined. While cancelling the registration under Section 12AA(3) of 1961 Act, reliance was placed upon judgment of Supreme Court in Municipal Corporation of Delhi Vs. Children Book Trust, (1992) 3 SCC 390 and the judgment of the Hon’ble Uttarakhand High Court in SUNIL CHANDER 2026.02.27 17:11 I attest to the accuracy and integrity

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

5. The definition of 'charitable purpose' u/s 2(15) of the Act was amended by Finance Act of 2008 w.e.f. 01.04.2009. 6. Amended Section 2(15) of the Act is quoted below:- “2(15) ‘charitable purpose’ includes relief of the poor, education, medical relief, preservation of environment (including water heads, forests and wildlife) and preservations of monuments or places

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S SHRI PANCHAYATI GAUSHALA SOCIETY, ROHTAK (PAN-AAETS0228G)

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

trust or institution, and a copy of such order shall be sent to the applicant: Section 80G(5)(vi) : Deduction in respect of donations to MANOJ KUMAR 2020.01.24 11:32 I attest to the accuracy and authenticity of this document High Court,Chandigarh ITA No. 54 of 2019 [5] certain funds, charitable

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

5. ITA No. 60 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent 6. ITA No. 71 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent VARINDER SINGH 2024.09.27 12:20 I attest to the accuracy and authencity of this

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. SOCIETY FOR THE STUDY OF LIVER DISEASES

The appeal is disposed of in the above terms

Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI

trusts, etc. and from State and Central Governments and other national and international institutions/bodies subject to the rules and regulations of the Government and other authorities, to invest the funds of the society with such individuals, societies, firms or companies for providing income to society, on such terms and conditions as may deem proper and necessary for the fulfillment

THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S SHREE DURGA MATA MANDIR, VILLAGE-PIPLIWALA TOWN , CHANDIGARH

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away in as much as MANOJ KUMAR 2020.03.06 16:25 I attest to the accuracy and authenticity of this document High Court,Chandigarh