Commissioner of Income Tax, vs. Agricultural Market Committee,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

charitable purpose. Section 11 exempts various categories of incomes as enumerated under Section 11(1)(a) to (d) from the total income of the previous year. Section 12 exempts the voluntary contributions received by a trust

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

charitable purpose and the matter is covered by the decision of the Division Bench of this Court in similar cases of Trusts, in the case of Commissioner Income Tax (Exemptions

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

charitable trust registered for the community and the exemption (2 of 11) [ITA-163/2012] was sought under 12AA. The CIT (A) has rejected

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly. Technically, none of the provisions contained in amended section 2(15), 11, 12 and 13 are complied in this case hence the claim of exemption

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

Bench: J SREENIVAS RAO,ALOK ARADHE

Exemption) vs. Charanjiv Charitable Trust (I.T.A.No.321 of 2013 and batch, dated 18.03.2014), decision of the Telangana High Court in M/s.National

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

EXEMPTION) Appellant Through Mr. N.P. Sahni with Mr. Nitin Gulati & Mr. P. Roychaudhari, Advocates. Digitally Signed By:AMULYA Signature Not Verified i versus R.L. KHERA CHARITABLE TRUST

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

Exemption) v. Trustees of Singhania Charitable Trust. Challenging the said order of the appellate authority, the Revenue preferred an appeal

The Commissioner of Income Tax I vs. M/s. Biological E. Ltd.,

Bench: V.V.S.RAO,SANJAY KUMAR

Charitable Trust Vs. Union of India and Ors. (supra) was approved) has been overruled by Hon’ble Supreme Court in M/s. New Noble Educational Society Vs. The Chief Commissioner of Income Tax I and Anr., 2023 (6) SCC 649, therefore, order of learned Tribunal be set aside and appeal be allowed by restoring order of cancellation of registration passed

The Commissioner of Income Tax-IV vs. M/s.Mold-Tek Technologies Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

exemption under Section 11 of the Act. While holding that the activities of the assessee trust still can be said to be for charitable

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Exemptions) vs. Mool Chand Khairati Ram Trust, (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys’ School Society vs. CBDT, (2006) 285 ITR 74 (Uttaranchal) and VARINDER SINGH 2024.05.13 10:09 I attest to the accuracy and authencity of this order/judgment ITA No. 21 of 2011 -14- Allahabad High Court in the case of Oxford

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

exemption under Section 1 1 of the Act' tt is pertinent to rote that Section 13 (1)(d) as amended by the Finance Act' 1983' P riovides ttrat the income of any charitable or religious trust

Pr.Commissioner of Income Tax-3 vs. M/s.R.A.K.Ceramics India Private Limited

Appeals are allowed; and

Bench: SANJAY KUMAR,M.S.K.JAISWAL

exemption u/s.11 cannot be denied in respect if the entire income of the Appellant on the facts and circumstances of the case?" 2. Heard Shri. V. Chandrashekar, learned advocate for the assessee and Shri. E.I. Sanmathi, learned standing counsel for the Revenue. 3. Brief facts of the case are, assessee is a charitable Trust

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Trust Act, 1959 and therefore could not claim any exemption from the deduction [2026:RJ-JP:13090-DB] (2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to charitable

COMMISSIONER OF INCOME TAX-II vs. M/S.TRANSPORT CORPORATION OF INDIA

In the result, we set aside the assessment orders, except to

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

CHARITABLE TRUST CHANDANATHOPE, KOLLAM. BY ADV. SRI.S.ARUN RAJ RESPONDENT/APPELLANT/REVENUE: ------------------------------------------------------ COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. SRI P.K.R.MENON(SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19-09-2014, ALONG WITH ITA. 134/2014, ITA. 135/2014, ITA. 136/2014, ITA. 137/2014, ITA. 139/2014, ITA. 140/2014 & ITA. 142/2014, THE COURT ON THE SAME

Principal Commissioner of Income Tax vs. M/s. Sri Ramalingeswara Rice AND Oil Mills

The appeal stands dismissed

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

EXEMPTION), KOLKATA VS JAGADISH RAMNATH SEKSARIA CHARITABLE TRUST BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE

Commissioner of Income-tax-VI vs. Sri Premchand Kothari

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

charitable activity of imparting education. While denying the said exemption, the AO came to the conclusion that the Assessee had been charging substantial fees from the students with a view to making profit and that the imparting of education was for commercial motive and for making payments to ‘interested persons.’ 4. The CIT (A) came to the conclusion, following

The Commissioner of Income Tax-IV vs. M/s.Pennar Industries Limited,

The appeals stand dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

charitable at the time of initial registration. The additions made to the income of Trust have been deleted in the quantum appeal. Nothing survives which can be made basis for denial of registration. Therefore, in our considered view, there is nothing on record on which the assessee can be denied the continuation of the registration.” GURBACHAN SINGH