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

Section 2(15) must be such as to involve an element of profit. Profit, however, is not the predominant motive of such trusts. In our view considering the nature of the Act, selling of plots and premises by the trust is only incidental and ancillary to its main purpose which at the cost of repetition is "town improvement" in almost

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

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

charitable purposes as defined under Section 2(15) of 1961 Act and is available to trust or institution or society. Therefore, interpretation of Section 10(23C) of 1961 Act cannot be read in place of provisions of Section 12AA of 1961 Act. The judgment of Hon’ble Supreme Court in M/s. New Noble Educational Society Vs. The Chief Commissioner

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