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

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

charitable trust as contemplated in the scheme of the Act. 11. In the considered opinion of this Court, the ITAT is absolutely justified in granting registration under Section 12AA of the Income Tax Act to the assessee by holding that assessee’s case is covered by fourth limb of Section 2

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, BIKANER vs. M/S BOMBAY BUILDER

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Trust was registered under Section 12AA of the Act, 1961 vide order 2 dated 05.05.2008 and was granted exemption under Section 80G vide proceedings dated 05.07.2013. 3. The assessee has been filing regularly its return of income within due date under Section 139(1) of the Act, 1961 claiming exemptions under Section 11 of the Act, 1961. A survey

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(15) of the Act. (ii) How the activities can be considered charitable as fees is being charged and substantial amount is received from Sikkim Manipal University. 3 (iii) How rent received by the society can be considered as charitable. The respondent has filed details from time to time. These details are basically regarding work done by the Society. However

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

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 12A of the Act of 1961, although it was a public trust registered under the Rajasthan Public Trust Act, 1959 and therefore could not claim any exemption from the deduction [2026:RJ-JP:13090-DB] (2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to charitable

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

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

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 for Vocational Tra plication was rejected by the CI wledge or skill does not qualif

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

2 in quashing the order for the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961? B) Whether on the facts and in the circumstances of the case and in law, the finding of the learned Income Tax Appellate Tribunal, Kolkata that the activities of the trust are genuine is perverse? C) Whether on the facts