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

6. It was urged that there was no bar or restriction imposed by law on trusts involved or engaged in activities other than education, from claiming exemption under Section 10(23C)(vi), provided their motive was not-for-profit. It was submitted that in the present case, the assesses had other objects apart from education which were charitable

GANGABAI CHARITIES vs. COMMISSIONER OF INCOME-TAX

6 has to satisfy 630 the following conditions in order to claim benefit of 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

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

6 of 12 case public trust has been constituted and registered under this Act. Public trust is defined therein under clause (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

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

6 same. The purpose of section 12AA of the Act is to enable registration only of such trust or institution whose objects and activities are genuine. In other words, the Commissioner is bound to satisfy himself that the object of the Trust are genuine and that its activities are in furtherance of the objects of the Trust, that is equally

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

6 Page 7 JUDGMENT where, on the other hand, an activity is carried on with the predominant object of earning profit, it would be an activity for profit, though it may be carried on in advancement of the charitable purpose of the trust or institution. Where an activity is carried on as a matter of advancement of the charitable purpose

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

sections 60-63, the following income shall not be included in the total income of the previous year of the http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 8 person in receipt of the income: (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied

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

Section 2(15) on the ground that the assessee is involved in trade, commerce or business as it manages and runs a printing press and a newspaper. The assessee argued that it was primarily a non-profit institution involved in charitable activities and did not engage in any trade, commerce or business or any such activity. 4. The assessee approached

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

6. In the meantime, following the decision of the High Court in W.P. No. 4424 of 1987, the Commissioner (Appeals) allowed the appeals of the Corporation in respect of Assessment Years 1977-78 and 1980-81 allowing exemption under Section 10 (20) and Section 11 (1) (a) of the Act. 7. The appellant-Corporation, on 11th July 1988, moved

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

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

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

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

Appeals are allowed

6 of 9 zonal Plan or the permission, declaration of development areas and regulation of development in those areas and power to gant/refuse permission for development of land. Contravention of the Delhi Development Authority’s orders is also punishable with imprisonment and fine on conviction as a criminal Court. These are the indicia of governmental power-the power to affect

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

The appeals are dismissed

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

6 The Division Bench of the High Court vide its judgment dated 04.04.2016 has dismissed the appeal. The Division Bench came to the following conclusions while dismissing the appeal:  "We have, therefore, no manner of doubt from a reading   of   the   provisions   of   the   Industrial Area Development Act that the NOIDA has been constituted by the State Act and, therefore

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

Bench: HON'BLE THE CHIEF JUSTICE

6 - Where the excisable goods are sold in the circumstances specified in clause (a) of sub section (1) of section 4 of the Act except the circumstance where the price is not the sole consideration for sale, the value of such goods shall be deemed to be the aggregate of such transaction value and the amount of money value

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

6 of 13 under the head "Salaries" has been deducted from that income. (2) In the case of any person who, in the Assessing Officer’s opinion, is assessable under this Act, whether on his own total income or on the total income of any other person during the previous year, the Assessing Officer may, before

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

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

Section 2 (15) of the Income Tax Act, 1961, in relation to charitable trusts which engage in activities that further objects of general public utility. The activities and cases of various kinds of charities, trusts and Digitally signed by Neetu Khajuria Date: 2022.11.03 16:49:48 IST Reason: Signature Not Verified 2 organizations, including statutory corporations and bodies, regulatory bodies

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