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4 results for “charitable trust”+ Section 31clear

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Key Topics

Section 115Section 12A5Section 2(15)4Exemption4Section 260A2

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

Trust (2018) 258 Taxman 54 (Kerala) and held as under:- “14. In view of above, the law as laid down by the Supreme Court requires to be applied and the view expressed by the Kerala High Court cannot be accepted to be the correct interpretation. We are also of firm view that vocational education is a form of education which

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

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

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

Section 12ASection 2(15)
Section 260A

charitable purpose. 25. Adverting to the contention of the revenue, that the appellant is a statutory body, and therefore, shall not be entitled to claim exemption, does not arise in the present case. Reliance on the decisions of A.P. State Transport Corporation vs. Income Tax Officer, and Adityapur Industrial Area Development Authority vs. Union of India's (supra) is, thus

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. MUKAND LAL COLLEGE SOCIETY

Appeal is dismissed being devoid of any merit

ITA/115/2021HC Punjab & Haryana06 Feb 2023

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

Section 11Section 11(1)Section 12Section 12ASection 13Section 28

31 I attest to the accuracy and authenticity of this document/order ITA-115-2021 -3- principles are applied then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by the trust in the subsequent year will have to be regarded as application of income of the trust for charitable

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