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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

charitable objects of the Trust. The sum of Rs.1,12,00,000/- received by the assessee as donation towards corpus from SHGPH was treated as general donation received by the Trust and accordingly an application was filed by the respondent assessee before the Settlement Commission under Section

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

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

Bench: SABINA,PRAKASH GUPTA

trust or institution undertaking such activity or activities, of that previous year;” Additionally, the same amendment also inserted “yoga” (after Page 12 of 20 (Tax Case No.81/2019) “education”) as a listed category of charitable activity, in the substantive provision. 14.A careful perusal of Section

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

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

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

12. The K (supra) O&M) Page 5 of 8 n our view, duly fall within the pu erm 'Education' as used in 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