M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

Income Tax v. Pemsel [1891] A.C. 531. Per Lord MacNaughten, “"Charity" in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.” 16 of the judgement in T.M.A

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

charitable character of the purpose would not be lost. 9. Coming closer to the section at hand, in Aditanar Educational Institution v. Additional Commissioner of Income Tax, (1997) 224 ITR 310, this Court while construing the predecessor Section, namely, Section 10(22) of the Income Tax act, held: “The High Court has made an observation that any income which

U.P. FOREST CORPORATION vs. DY. COMMNR. OF INCOME TAX

additions of income and deletion of deduction in concerned, the Commissioner declined to decide the said issue. The Income Tax Appellate Tribunal (‘the Tribunal’ for short) set aside the said order of the Commissioner (Appeals) and held that the Corporation was not a ‘local authority’ and remanded the appeals to the Commissioner (Appeals) for rehearing on merits on the issue

PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

The appeal is allowed to the above extent

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

trust entitled to the benefit of exemption 1 dated 16.11.2021 in ITA No. 161/2021 Digitally signed by NEETA SAPRA Date: 2023.02.03 17:52:05 IST Reason: Signature Not Verified 2 and that it is registered under Section 12AA and 80G of the Income Tax Act (hereafter called the “Act”) were valid. 3. The facts are that the assessee society

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

additions to the income of the assessees for the aforesaid three Assessment Years in question under different heads of income, namely, (i) income from commission (ii) unsecured loan from Dengzong Charitable Trust

COMMISSIONER OF INCOME TAX-III vs. SINGHAD TECHNICAL EDUCATION SOCIETY

The appeals are dismissed with the aforesaid observations

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

charitable or religious purposes (Section 11) and income from contributions are exempt from taxation under certain circumstances. 4) It so happened that a search and seizure operation was carried out under Section 132 of the Act on one Mr. M.N. Navale, President of the 3 assessee Society, and his wife on July 20, 2005 from where certain documents were seized

THE COMMISSIONER OF INCOME TAX, LUCKNOW. vs. U.P. FOREST CORPORATION

Appeals are allowed

addition to moneys provided by Government or obtained by borrowing or otherwise. What is essential is that control or management of the fund must vest in the authority. " (emphasis added) This Court then examined the provisions of the Delhi Development Act and came to the conclusion that the said Authority had the above mentioned attributes of local authority as defined

M/S. D.J. MALPANI vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK

Bench: HON'BLE THE CHIEF JUSTICE

addition, the appellant contended that this Court has clearly held in the case of The Commissioner of Income Tax (Central) Delhi, New Delhi vs. Bijli Cotton Mills (P) Ltd. Hathras, District Aligarh3 that amounts received for Dharmada and earmarked for charitable purposes are amounts received by the assessee under an obligation to spend the same for charitable purposes. Therefore, these

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

additional surcharge whenever provided which are also surcharges within the meaning of Article 271 of the Constitution. The phraseol­ ogy   employed   in   the   Finance   Acts   of   1940   and   1941 showed that only the rates of income tax and supertax were to be increased by a surcharge for the purpose of the Central Government. In the Finance

DR.B.N.HOSPITAL & N.HOSPITAL RES.CENTRE vs. COMMISSIONER OF CUSTOMS, MUMBAI

The appeals stand allowed with no order as to costs

Trust registered with the Charity Commissioner. It runs full fledged Multi Speciality Hospital in Mumbai. On 1st March, 1988, Government of India issued a Notification No 64 of 1988 exempting import of equipments by hospitals from payment of customs duty on fulfillment of conditions prescribed therein. We quote hereinbelow the said Notification: “In exercise of the powers conferred

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Trust of India Act, 1963 (52 of 1963), or (e)   any   company   or   co­operative   society carrying on the business of insurance, or (f) such other institution, association or body   [or   class   of   institutions, 11 associations or bodies] which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

trust reposed in doctors. Therefore, it is a matter of great public importance and concern, when it is demonstrated that a doctor’s prescription can be manipulated, and driven by the motive to avail the freebies offered to them by pharmaceutical companies, ranging from gifts such as gold coins, fridges and LCD TVs to funding international trips for vacations