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

section 10(23C)(vi) of the Act. (Pine-grove International Charitable Trust v. Union of India, [2010] 327 ITR 73 (P&H)). The distinction sought to be made between the society, and the educational institution run by it, does not, therefore, merit acceptance. 8

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

Section 20 of that Act and entries made in the register. Registration of the trust under the Bombay Public Trust Act is certainly an important event but in the present case registration of the trust was after the close of the previous year and by that date all payments devised by the will had been made to different legatees

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

8 CIVIL APPEAL NO.1727/2020 (@SLP(C) NO.25761/2015) Leave granted. In this case, the Trust which applied for registration under section 12AA of the Income Tax Act, 1961, was found not to have spent any part of its income on 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

8. In CIT v. Surat Art Silk Cloth Manufacturers' Assn., (1980) 121 ITR 1, this Court while construing the definition of “charitable purpose” in Section 2(15) of the Income Tax Act held: “17. The next question that arises is as to what is the meaning of the expression “activity for profit”. Every trust

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

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

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

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

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, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2 shall, if the total income in respect of which he is assessable as a representative assessee(the total income for this purpose being computed

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

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

8. Against the said rejection, the Corporation filed Writ Petition No. 173 of 1998 before the High Court during the pendency of which the Corporation filed another application for the purpose on 04th May 1998. The High Court allowed the Writ petition and set aside the order of the competent authority rejecting the application of the Corporation for registration

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

Appeals are allowed

8 of 9 and no other purpose and there is a merger, as it were, of specific and general purposes. The statutory situation is such that the distinction between tax and fee has withered away. In the third place we see no reason to hold that the charge contemplated by See 37 is a fee and not a tax". (emphasis

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

The appeals are dismissed

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

8 for the appellants. It is submitted that Section 3 of 1976 Act provides   that   “the   State   Government   may   by   notification, constitute for the purpose of this Act, an authority to be called (Name of the area) Industrial Development Authority, for   any   Industrial   Development   Area”.   It   is   submitted   that Authority   is   established   under   the   1976   Act.   Referring   to provisions

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

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

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

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 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

8, Act 16 of 2018, w.e.f. 26.07.2018. 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

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

8 C.A.@S.L.P.(C)No.12859 of 2020 etc. submitted that the levy was on the licence holder whoever he or it might be and only in view of the Abkari Policy of the relevant years licences were granted to the appellant as such it cannot be said that same was exclusive levy on the appellant attracting Section