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 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

trust. Additionally, the appellants were denied registration on the ground that they were not registered under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (hereinafter, “A.P. Charities Act”) as condition precedent for grant of approval. 3. The parties had urged that such a precondition was absent in the provisos to Section

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

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

3) of Section 74A, he may furnish within the time allowed under sub-section (1) or by the thirty first day of July of the assessment year relevant to the previous year during which the loss was sustained, a return of loss in the prescribed form and verified in the prescribed manner and containing such other particulars

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

3 of 12 Immovable properties mentioned in the will were transferred in October, 1963 and February, 1964. By February, 1964 all the payments as devised by the will were made to respective legatees. On June 19, 1963 an application was filed by the executors and trustees under Section 18 of the Bombay Public Trust Act, 1950 for registration

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

Appeals are allowed

3(31) of the General Clauses Act. In our opinion, therefore, the High Court was not correct in coming to the conclusion that the respondent was a ‘local authority’ and entitled to exemption under Section 10(20) of the Act. Coming to the question whether the income of the respondent is held for charitable purposes and, therefore, exempt from

GANGABAI CHARITIES vs. COMMISSIONER OF INCOME-TAX

Section 11(1)(a) of the Act:- (1) The income is derived from property held under the trust. (2) The trust is wholly for charitable or religious purposes. (3

COMMR.OF INCOME TAX vs. GUJARAT MARITIME BOARD

Appeal stand dismissed with no order as to costs

Charitable Institution under Section 11 of the 1961 Act. We may clarify that in this case we are concerned with registration and not with application of income. Before analyzing various provisions of the 1961 Act, we are required to analyse the provisions of Gujarat Maritime Board Act, 1981 ("1981 Act" for short). As can be seen from the preamble

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

trust for a public purpose of a charitable and religious nature and prayed for a decree by going to the Civil Court The litigation had started in the form of an application under section 3

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). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees

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

trust, as pointed out by one of us (Pathak,J.) in Dharmadeepti v. CIT [(1978) 3 SCC 499 : 1978 SCC (Tax) 193] must be ‘“essentially charitable in nature” and it must not be a cover for carrying on an activity which has profit making as its predominant object. This interpretation of the exclusionary clause in Section

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

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; and Shri Ishar Alloy Steels Ltd. v. Jayaswals Neco Ltd.6.  The judgment relied on by the learned ASG in the case of  Jalkal Vibhag Nagar Nigam and Others3 would not render any assistance to support the case of the revenue

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

3. The respondent herein, M/s. Jagannath Gupta Family Trust, is a registered Trust under Section 12AA of the Income Tax Act, 1961, (for short ‘the Act’) and also 1 Digitally signed by MAHABIR SINGH Date: 2019.02.01 16:27:44 IST Reason: Signature Not Verified C.A.@ SLP(C)No.17428/18 approved under Section 80G(5)(vi) of the Act vide proceedings dated

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

3 11 provides for exemption of income which is applied for 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

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

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

3 2022 SCC Online SC 1461 4 9. The judgment of this court, in Ahmedabad Urban Development Authority had examined various kinds of activities to determine whether they are charitable in nature, relatable to trusts or societies with general public utility objectives. The court then recorded its findings, regarding the true interpretation of “charitable objects” under Section

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

Bench: HON'BLE THE CHIEF JUSTICE

3 (1979) 1 SCC 496 Page 4 of 18 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