M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

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

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

2. This appeal under Section 260A of Income Tax Act, 1961 is listed on admission and formulating substantial question of law for admission. Heard on admission. 3. The respondent / assessee applied for registration under Section 12AA of the Income Tax Act, 1961 in form No.10A on 30/03/2019 which was rejected by the Commissioner, Income Tax (Exemption), Bhopal vide order under

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

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

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

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

CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date :02nd July, 2024 Appearance: Ms. Smita Das De, Adv. … for the appellant. Mr. S. M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. … for the respondent. 1. Heard Ms. Smita Das De, learned senior standing Counsel for the appellant