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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

11 of the Act, 1961. A survey of the premises of a donor namely ‘School of Human Genetics and Population Health’ [for short, ‘SHGPH’] under Section 133A was conducted on 27.01.2015. During the survey operations, statement of Smt. Moumita Raghavan, Treasurer of SHGPH, was recorded. As per statement, she accepted donations and returned the same after retaining commission

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

charitable purposes, it shall be open for the department to initiate action for cancellation of registration under section 12AA of the Act and also for passing appropriate orders regarding approval granted under section 80G(5)(vi) of the Act in accordance with law. ” 12. In Surat City Gymkhana (supra), the Supreme Court has held as 9 under:- “5

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

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

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

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

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

Bench: SABINA,PRAKASH GUPTA

5. The respondent/assessee filed return of income declaring total income as nil for the assessment year 2011-12. Return was processed under Section 143(1) of the Income Tax Act, 1961 on 30-3-2013 and the case was selected for scrutiny under compulsory criteria with the approval of the Chief Commissioner of Income Tax, Raipur. Accordingly, notice under Section

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

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

5. The sec partake from th purpose corrobo by the s O&M) Page 2 of 8 e Educational Society (appellant passed by the CIT(E) refusing to section 12A read with section ide its order dated 30.06.2018 w spondent-Society had applied f nning a private Industrial Trainin g to the students, and the same w ional Council