Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

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

charitable trust existing for the benefit of the members of the public, that it was registered with the CIT under Section 12A, that the business was carried on by the beneficiaries of the trust in furtherance of the objects, that the provisions of Section 11

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause

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

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

Section 11 (4A) of the Act and the law as examined in Pinegrove and Queen’s Educational Society’s cases (supra), it reached to the following conclusion:- 76. The conclusions of this court are summarized as follows: (a) It is held that the requirement of the charitable institution, society or trust

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

11(1)(a) of the Income Tax Act. The court rejected the argument on behalf of the revenue that section 32 of the Income Tax Act was the only section granting benefit of deduction on account of depreciation. It was held that income of a Charitable Trust

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

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

charitable activity has been defined. While cancelling the registration under Section 12AA(3) of 1961 Act, reliance was placed upon judgment of Supreme Court in Municipal Corporation of Delhi Vs. Children Book Trust, (1992) 3 SCC 390 and the judgment of the Hon’ble Uttarakhand High Court in SUNIL CHANDER 2026.02.27 17:11

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

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

11 [or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof. (a) Any part of the income from the property held under a trust for private religious purposes which does not ensure for the benefit of the public. b) In the case of a trust for charitable

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

charitable Trust. It has received money as donation and shown the same in Income and Expenditure account. For the Assessment Years 2009-2010 and 2010-2011, the Assessing Officer has denied the 6 benefit of Section 11

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

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

11(2) of the Act?” The assessee is a Trust formed for charitable purposes by a deed of trust dated 17.11.1995. The objects of the Trust were mentioned in clause 3 of the deed of trust and they include upliftment of weaker sections

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

Section 11(1) stipulates that income derived from property held under trust wholly for charitable or religious purposes is to be applied

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

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 11 of the Act, especially when it is not disputed that the selling of plots and premises by the trust is only incidental and ancillary to its main purpose and the profits have been utilized for various general public welfare and public utilities. The assessee-Trust is a statutory body established for providing general public utilities and for development

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

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

M/s. PCL-STICCO Joint Venture vs. The Deputy Commissioner of Income Tax

The appeal stands dismissed

charitable Institution under Section 11 of the Income Tax Act, 1961. An objection came to be raised interalia that the Gujarat Maritime Board was claiming exemption as a ‘local authority’ under Sectio 10(20) of the Income Tax Act. 1961 and therefore, it could not claim any exemption by having the Board registered under Section 12A of the Income

The Commissioner of Income Tax (Central) vs. Sri.G.Sanjay Chowdary

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

11 The said Section was amended by insertion of new proviso with effect from 01.04.2009. The sub-section and proviso, after its insertion, read as under: 2(15) charitable purpose includes relief of the poor, education, yoga, medical relief, preservation of environment including watersheds, forests and wildlife and preservation of monuments or places or objects of artistic or historic interest

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

charitable or religious purpose in India. However, Section 11 is subject to provisions of Section 13 of the Act' Section 13 (1) (d) and Section 13 (1) (d) (iii) provides that if any funds of the trust

THE COMMISSIONER OF INCOME TAX vs. SRI METTAM PENCHALA NAIDU

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

charitable trust registered as such by the CIT, Orissa, under s.12A of the Act. For the assessment year 1985-86, it filed return disclosing loss of Rs. 15,76,880, before the ITO, Ward A, Circle II, Cuttack. The loss was arrived at after making provision for liabilities incurred, taking into account amounts receivable but not received. The Assessing Officer

The Commissioner of Income Tax III,. vs. Sri Sudhir Sanghi

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

charitable trust registered as such by the CIT, Orissa, under s.12A of the Act. For the assessment year 1985-86, it filed return disclosing loss of Rs. 15,76,880, before the ITO, Ward A, Circle II, Cuttack. The loss was arrived at after making provision for liabilities incurred, taking into account amounts receivable but not received. The Assessing Officer

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

charitable or religious trust or irrstitution will not be entitled to exemption under Sections 11 and I 2, if certain