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2 results for “charitable trust”+ Section 80G(5)clear

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Key Topics

Section 12A4Exemption2

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

Appeal is allowed, with directions as indicated

C.A. No.-001381-001381 - 2019Supreme Court01 Feb 2019

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

Section 12ASection 133ASection 80GSection 80G(5)(vi)

80G(5)(vi) of the Act vide proceedings dated 16.08.2010. The trust was created with an avowed object of public and 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

PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

The appeal is allowed to the above extent

C.A. No.-000614-000614 - 2023Supreme Court31 Jan 2023

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

Section 10Section 11Section 11(1)Section 12ASection 2(15)

trust entitled to the benefit of exemption 1 dated 16.11.2021 in ITA No. 161/2021 Digitally signed by NEETA SAPRA Date: 2023.02.03 17:52:05 IST Reason: Signature Not Verified 2 and that it is registered under Section 12AA and 80G of the Income Tax Act (hereafter called the “Act”) were valid. 3. The facts are that the assessee society