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6 results for “charitable trust”+ Section 13(1)clear

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Key Topics

Section 80G4Section 2(15)3Section 12A2

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

ITA/81/2019HC Rajasthan29 Jul 2020

Bench: SABINA,PRAKASH GUPTA

For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72

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 2(15) of the IT Act would reveal that the expression “charitable purpose” has been

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

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable trust. This Trust was taken over by Believers Church, Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the assets and liabilities of Carmel Educational Trust were transferred to Believers Church and the assesses ceased to be the trustees of Carmel Educational Trust. According to the CIT(A), the right of trusteeship is not legally enforceable right

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

ITA/94/2020HC Rajasthan21 Feb 2024

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

ITA/9/2020HC Rajasthan24 Aug 2023

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

ITA/30/2019HC Rajasthan23 May 2022

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

For Appellant: Mr. Ajay Kumrani, AdvocateFor Respondent: Mr. Sumesh Bajaj alongwith Mr. Rishabh
Section 12Section 2(15)Section 80Section 80G

1), Raipur did not recommend for approval under Section 80G of the Act as the society was not doing any charitable work. 5. The CIT, Raipur vide order dated 25.08.2014 rejected the application filed by the assessee / respondent for approval under Section 80G of the Act stating that the respondent Society is running its institutes on commercial lines, the Society

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

ITA/54/2020HC Rajasthan10 May 2023

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

Section 12ASection 51

1 th b b s th w w a a th a w o G w O&M) Page 6 of 8 “6……… However, when a p n the above case, is involved in im schemes of the Government, we ca hat. The mere assertion that there not suffice especially when for imp he assessee takes money from