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

2) Act, 1998. Section 10(23-C)(vi) is analogous to Section 10(22). To that extent, the judgments of this Court as applicable to Section 10(22) would equally apply to Section 10(23-C)(vi). The problem arises with the insertion of the provisos to Section 10(23-C)(vi). With the insertion of the provisos to Section

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

13 furnished a return within the time allowed to him under sub-section (1) or sub-section (2) may, before the assessment is made, furnish the return for any previous year at any time before the end of the period specified in clause (b), and the provisions of sub-section (8) shall apply in every such case. (b)The period

ASSISTANT COMMNR., INCOME TAX, RAJKOT vs. SAURASHTRA KUTCH STOCK EXCHANGE LTD

charitable institution’ entitled to exemption under Sections 11 and 12 of the Act from payment of income-tax. The assessee, therefore, made an application on February 10, 1992 for registration under Section 12A of the Act. The Commissioner of Income Tax, Rajkot registered 2 it on July 8, 1996. The assessee filed its return of income on October

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

13) of Section 2 thereof. Applicability of the Bombay Public Trust Act is again not disputed. Under Section 18 of the Bombay Public Trust Act it shall be the duty of the trustee of a public trust to which that Act applies to make an application for registration of the public trust. Section 29 of applies to public trust created

GANGABAI CHARITIES vs. COMMISSIONER OF INCOME-TAX

13, 1958 which was described as a deed of trust. The trust was named as "Ganga Bai Charities". In the trust-deed Ganga Bai gave effect to her desire to construct and provide a building for the benefit of the public to be used for religious, charitable, cultural and social purposes. She contributed Rs.34,000 to the trust fund. With

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

13(8), seventeenth proviso to Section 10(23C) and third proviso to Section 143(3) (all w.r.e.f. 01.04.2009), reaffirm this interpretation and bring uniformity across the statutory provisions. 10. This court had also considered the nature of income derived by a trust, which was managing a newspaper. The observations pertaining to that assessee, i.e. the Tribune Trust, are relevant

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

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

2) Act, 1996 (33 of 1996)] and subsequently it is noticed that the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub- section

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

2 of 8 the case the Tribunal was justified in holding that the income derived by the Radha Swami Satsang, a religious institution, was entitled to exemption under Sections 11 and 12 of the Income Tax Act, 1961?", the High Court answered the question in favour of the Revenuerespondent, holding that the trust deed was revocable and the conditions

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

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

13(1), New Delhi in respect of M/s Rattan Gupta & Co. under section 132(5) of the Act. It appears that the said Rattan Gupta informed the assessees about notices under section 148 of the Act issued to each of them at the CA 5769/2022 Etc. Page 5 of 67 address of M/s Rattan Gupta & Co. at Daryaganj, New Delhi

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

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

13. Section 40 of the Income­tax Act, 1961 is a provision which deals with the amounts which are not deductible while computing the income chargeable under the head ‘Profits and gains of business or profession’.   Section 40 of the Act is amended in the year 2013, and 40(a)(iib) is inserted by Amending Act 17 of 2013, which

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

The appeals are dismissed

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

charitable) may   property   be   held   for   their   purposes otherwise than by virtue of a contract between the members for the time being. ” 13. “Corporation   aggregate”,   has   further   been   defined   by Halsbury's   Laws   of   England,   Fifth   Edition,   Vol.   24   to   the following effect: "312.   Meaning   of   'Corporation   aggregate'.   A corporation   aggregate   has   been   defined   as   a collection of individuals united

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

charitable purpose under Section 2(15) of the Act, they were entitled to claim registration as provided under Section 12 (A) of the Act. Since the application for registration was delayed in its filing, the appellant also made an application for condonation of delay in filing the application. 5. By order dated 13.04.1999, the CIT (Gwalior) condoned the delay

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

2 of 3 case of Valjibhai Muljibhai Soneji v. State of Bombay, (now Gujarat) [1964] 3 SCR 686 wherein it was held that the definitions given in the General Clauses Act, govern all Central Acts and Regulations made after the commencement of this Act. Following the said decision, this Court held that even though Section

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

charitable purposes, namely, medical relief, education, any other causes of public utility etc. It is stated that the respondent-trust is running an Engineering College. 4. A survey was conducted under Section 133A of the Act, in the premises of School of Human Genetics and Population Health (SHGPH), Kolkata by the Investigation Wing on 27.01.2014. It appears, during the said

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

13 taker who was a public servant, and not the bribe-giver. Reliance was placed on this to acquit the appellant bribe-giver. Rejecting such an interpretation, this Court held: “145. Mr Rao submitted that since, by reason of the provisions of Article 105(2), the alleged bribe-takers had committed no offence, the alleged bribe-givers had also committed

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 purposes is liable to be included in the assessable value of manufactured goods; the seller having merely acted as conduit between the purchaser and charity. 11. It is necessary