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7 results for “charitable trust”+ Section 12Aclear

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Key Topics

Section 12A18Exemption6Section 260A4Section 113Section 2(15)3Section 80G3Charitable Trust2

COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA

ITA/21/2011HC Punjab & Haryana08 May 2024

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

Section 12A of the Act vide order dated 22.11.1993 has been restored. 3. Facts relating to ITA No. 94 of 2011 are being noticed for disposal of the appeal which raise common questions. 4 Learned counsel for the Revenue submitted that assessee - Baba Banda Singh Bahadur Education Trust is an Educational Trust claiming to be engaged in charitable

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

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

Section 11

12A, 12AA(3) and Section 12AA (4) of the Act are quoted as under for ready reference:- Income of trusts or institutions from contributions. "12. [(1)] "Any voluntary contributions" received by a trust created wholly for charitable

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

ITA/270/2011HC Punjab & Haryana27 Feb 2026

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

Section 12ASection 2Section 2(15)

Charitable Trust Vs. Union of India and Ors. (supra) was approved) has been overruled by Hon’ble Supreme Court in M/s. New Noble Educational Society Vs. The Chief Commissioner of Income Tax I and Anr., 2023 (6) SCC 649, therefore, order of learned Tribunal be set aside and appeal be allowed by restoring order of cancellation of registration passed

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

The appeal is disposed of in the above terms

ITA/5/2020HC Punjab & Haryana18 Feb 2026

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

Section 12ASection 260A

charitable societies, 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

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

The appeal is dismissed

ITA/54/2019HC Punjab & Haryana20 Jan 2020

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

Section 12ASection 80GSection 80G(5)

12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution

RAM SARAN DAS KISHORILAL CHARITABLE TRUST vs. CIT-I, AMRITSAR AND ORS.

ITA/709/2009HC Punjab & Haryana23 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 12A

Charitable Trust ..…... Appellant V/s. Commissioner of Income Tax-I and Others ….....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON’BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Alok Mittal, Advocate and Mr. Shubham Thakur, Advocate, for the applicant-appellant. Mr. Varun Issar, Jr. Standing Counsel for respondent(s)-Income Tax. *** Ritu Bahri, J (Oral) CM-2926-CII-2022 The prayer

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

The appeal is dismissed

ITA/153/2019HC Punjab & Haryana02 Mar 2020

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

Section 11Section 12ASection 2(15)Section 260A

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