COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections

PR. COMMISSIONER OF INCOME TAX, BIKANER vs. M/S BOMBAY BUILDER

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Trust was registered under Section 12AA of the Act, 1961 vide order 2 dated 05.05.2008 and was granted exemption under Section 80G vide proceedings dated 05.07.2013. 3. The assessee has been filing regularly its return of income within due date under Section 139(1) of the Act, 1961 claiming exemptions under Section 11 of the Act, 1961. A survey

COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

charitable trusts under Section 12A. The CIT (TDS), by order dated 22.03.2024, reached to the conclusion that the AO had not properly conducted the inquiry and remanded the matter to the AO for conducting proper inquiry into all the aspects, which could not have been halted by the ITAT. 3. We have carefully considered the submissions advanced

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S NITIN SPINNERS LTD.

The appeal of the assessee is allowed

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

trust is into providing skill- development courses to various government organizations, these Government organizations 4 reimburse these expenses to the society and the society also receives a fee for conducting these courses. Therefore, this cannot be considered as charitable work done by them. Hence, the DCIT-1(1), Raipur did not recommend for approval under Section

PR. COMMISSIONER OF INCOME TAX - III vs. LALIT KUMAR BIYANI

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

section 5. So far as the observation ncome of the assessee is not from hat the same cannot be said to b held under the trust is concerned, with the above observation of the L he claim of the appellant trust. reimbursed the amount spent by carrying out its 'education / trainin skill development programme of th our view

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date :02nd July, 2024 Appearance: Ms. Smita Das De, Adv. … for the appellant. Mr. S. M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. … for the respondent. 1. Heard Ms. Smita Das De, learned senior standing Counsel for the appellant