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

D. Mehta, partner of M/s. Raj Kumar & Sons Co. These are the two founder – trustees. They settled an amount of `2,200/- upon trust. Admittedly, this is the only property settled on the trust. The trust deed set out the objects of the trust which included the establishing and maintaining of schools, colleges and study circles, advancing education and research

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

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

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 or institution undertaking such activity or activities, of that previous year;” 33. S.2(15) of the 1961 Act::- Charitable purpose, defined (upto 31-3-2009).- According to section 2(15), the expression “charitable purpose” has been defined by way of an inclusive definition so as to include- -relief to the poor, -education, -medical relief, and -the advancement

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

section 11(1)(d). The corpus donations are not generally in the nature of income. The voluntary contributions are taxable only if not applied for charitable purposes. In the present case, the assessee-trust

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

trust beyond 15% of income from such property. If there is a violation of the said provision, proportionate income is deemed to be taxable and not exempt under Section 11(1). The language of the Section is \ peculiar and proceeds on its own wording. This aspect has been highlighted and pointed out in the judgment of Commissioner of Income

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

charitable institution. In the present case, the same is applicable only to those institutions which impart education or are engaged in activities connected to education. (d) The reference to ‘business’ and ‘profits’ in the seventh proviso to Section 10 (23C) and Section 11 (4A) merely means that the profits of business which is ‘incidental’ to educational activity – as explained

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

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

d. The reference to ‘business’ and ‘profits’ in the seventh proviso to Section 10(23C) and Section 11(4A) merely means that the profits of business which is ‘incidental’ to educational activity – as explained in the earlier part of the judgment i.e., relating to education such as sale of text books, providing school bus facilities, hostel facilities

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

1)(d) as amended by the Finance Act' 1983' P riovides ttrat the income of any charitable or religious trust or irrstitution will not be entitled to exemption under Sections 11

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

d) From the aforesaid judgments what emerges is that in respect of two similar authorities namely Bagalkot 17 Town Development Authority and Luknow Development Authority which are similar to the appellant authority, it has been held that they are entitled to registration under Section 12 (A)(1)(aa) of the Act and to the benefit under Sections 11

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

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

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

11. In pursuance to the remand, the Tribunal vide order dated 31.08.2015, allowed the appeal of the assessee-Trust. The Tribunal relied upon its decision in the case of Kapurthala Improvement Trust Vs. Commissioner of Income Tax in ITA No.732/Asr/2013 for assessment year 2009-10. The representative of the department agreed before the Tribunal that the appeal was covered

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

D. KARIA   Date : 17/02/2020   ORAL JUDGMENT   (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961, is at the instance of the Revenue and is directed against Page 1 of 24 C/TAXAP/273/2011                                                                                                 JUDGMENT the order passed by the Income Tax Appellate Tribunal, 'A' Bench, Ahmedabad, dated 5th August 2010, in the ITA No.1835/Ahd/2010

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

D G M E N T The assessee is a charitable trust having its office at Nagamangala Taluk, Tumakuru District. It has been in existence since 1973. 2. The Trust has got registered under Section 12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year

M/s Sri Surya Constructions vs. The Income Tax Officer

Bench: P.SAM KOSHY,N.TUKARAMJI

Charitable Society v. Ponniamman Educational Trust, (2012) 8 SCC 706 : (2012) 4 SCC (Civ) 612] , where this Court, in para 11, observed thus : (SCC p. 714, para 11) “11. This position was explained by this Court in Saleem Bhai v. State of Maharashtra [Saleem Bhai v. State of Maharashtra, (2003) 1 SCC 557] , in which, while considering Order 7 Rule

Commissioner of Income Tax - II vs. M/s. Inforaise Technologies Pvt. Ltd.,

charitable institutions do not answer the description ‘public authority’, as defined under Section 2(h) of the 2005 Act, hence, there is no obligation on Trustees, Chairpersons, Trust Boards and Executive Officers of the subject institutions to respond and furnish ‘information’ in relation to the temples / institutions under the RTI Act. At the outset, it may be noted that

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

TRUST, (REGD.) NO.33, CHALAKERE, K.R.PURAM HOBLI, BANASWADI POST, 42 BANGALORE-560 043, REPTD. BY ITS MANAGING TRUSTEE-CUM-SECRETARY, V.VENKATARAMA REDDY ...PETITIONER (BY SRI. P. KRISHNAPPA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT, M.S. BUILDING, BANGLAORE-560 001, REPTD. BY ITS PRINCIPAL SECRETARY 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY T.CHOWDAIAH ROAD KUMARA PARK WEST BANGALORE