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 - III vs. LALIT KUMAR BIYANI

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

charitable ssee also did not proffer activity carried on other ption the activity of the r. However this activity f the State Governments, bursed by the State y in implementation of nt, with the funds of the MOHIT GOYAL 2024.09.19 10:48 I attest to the accuracy and integrity of this document

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 has several objects, some of which are charitable and others are non-charitable and the trustees have unfettered discretion to apply the income to any of the objects, the whole claim for exemption would fail and no part of the income would be exempted from tax. The respondent Society is engaged in commercial activities and cannot be considered

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