GANGABAI CHARITIES vs. COMMISSIONER OF INCOME-TAX

charitable cultural and social purposes. The founder of the trust contributed Rs. 34,000 to the trust

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

charitable purposes and trusts including any other legal obligation or institution being solely for public religious purposes and charitable

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 purpose under the terms of the trust, the mere fact that the activities of the trust

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

charitable trust entitled to the benefit of exemption 1 dated 16.11.2021 in ITA No. 161/2021 Digitally signed by NEETA

M/S.RADHA-SAOMI SAT SANG,SAOMI BAGH,AGRA vs. COMMISSIONER OF INCOME TAX

trust or legal obli- gation, (b) the property should be so held for charitable or religious purposes which

M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST vs. THE COMMISSIONER OF INCOME TAX

In the result, we find that there is no reason to

Bench: HON'BLE THE CHIEF JUSTICE

trust and its activities are charitable since the consequence of such registration is that the trust is entitled

COMMR.OF INCOME TAX vs. GUJARAT MARITIME BOARD

Appeal stand dismissed with no order as to costs

trust wholly for charitable purposes". Under Section 11(4) the expression "property held under trust" includes a business

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

trust for whole charitable and religious purposes its income was exempt from tax under Section 11(1) of the Act. Various

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

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

charitable trusts which engage in activities that further objects of general public utility. The activities and cases of various

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

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

Charitable Trust (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed

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

Charitable Trust v. State of Haryana & Ors.4;  Kailash Nath Agarwal  & Ors.  v.  Pradeshiya Industrial & Investment Corporation of U.P. Ltd. & Anr.5

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

The appeals stand allowed with no order as to costs

Charitable Trust registered with the Charity Commissioner. It runs full fledged Multi Speciality Hospital in Mumbai. On 1st March

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

Bench: HON'BLE THE CHIEF JUSTICE

trust during the period of the show cause notices. 10. The only question that arises for decision is whether the amount included as Dharmada by a manufacturer and credited for charitable

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes

COMMISSIONER OF INCOME TAX (EXEMPTIONS) KOLKATA vs. JAGANNATH GUPTA FAMILY TRUST

Appeal is allowed, with directions as indicated

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

trust was created with an avowed object of public and charitable purposes, namely, medical relief, education, any other

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

Appeals are allowed

charitable purposes and, therefore, exempt from tax by virtue of Section 11(1) of the Act, we find no such contention was raised by the respondent before the Income-tax Authorities. In order to take advantage of the provisions of Section 11 of the Act, a trust

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

charitable purposes. Section 12 is in the nature of an explanation of Section 11. Section 12A provides that provisions of Sections 11 and 12 shall not apply in relation to income of any 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

Trusts Act, 1950 and the Societies Registration Act, 1860. It also got itself registered under Section 12AA of the Act since the Assessment Year 1994-95. Because of the said registration under Section 12AA of the Act, Sections 11 and 12 of the Act apply to the assessee as per which income earned by the assessee from property held