PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

17 SCC 254 held that newly registered trust on basis of its objects, without any activity having been undertaken, is entitled for registration under Section 12AA of the Act, and observed as under: - “9. Section 12-AA undoubtedly requires the Commissioner to satisfy himself about the objects of the trust or institution and genuineness of its activities and grant

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

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

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

2 has erred in denying the benefits under the Act. So far as the penalty proceedings are concerned, as a necessary corollary, the same must be quashed and set aside.” 11. In Sant Girdhar Anand Parmhans Sant Ashram (supra), the Punjab and Haryana High Court has held as under:- “6…...Accordingly, it was recorded by the Tribunal that since

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

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to 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

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