Search: charitable trust

3 results for “charitable trust”+ Section 02clear

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PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

ITA/10/2022HC Rajasthan14 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

charitable trust as contemplated in the scheme of the Act. 11. In the considered opinion of this Court, the ITAT is absolutely justified in granting registration under Section 12AA of the Income Tax Act to the assessee by holding that assessee’s case is covered by fourth limb of Section 2 (15) of the Act. Therefore, we do not find

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX