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2 results for “charitable trust”+ Section 36(1)(iii)clear

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Key Topics

Section 2(15)3Section 12A3Section 112Exemption2

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

1, 2021.” 19. In Ahmedabad Urban Development Authority’s case (supra), the Supreme Court examined the scope and amplitude of definition of ‘charitable purpose’ and after examining the various judgments passed by the Apex Court from time to time, summarized as under:- “190. In light of the above discussion, this court is of the opinion that: (i) The fact that

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 12A
Section 2(15)
Section 260A

iii) Whether in the facts and circumstances of the case, C.I.T. could have cancelled the registration under Section 12AA(3) of the Act, granted prior to amendment in Section 2(15) of the Act? 14. Learned counsel for the Revenue contended that the activities of the assessee-Trust does not fall within ambit of 'charitable purpose' under Section