Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

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

2(15) and Section 11(1), relied on Andhra Chamber of Commerce, Surat Art Silk and APSRTC and held that Maritime Board is entitled to be registered as a ‘charitable trust

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

2(15) and Section 11(1), relied on Andhra Chamber of Commerce, Surat Art Silk and APSRTC and held that Maritime Board is entitled to be registered as a ‘charitable trust

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

11, the words “property held under trust” “includes a business undertaking so held”. Sub-section (4A) as it stands amended by the Finance (No.2) Act, 1991 w. e. f. 01.04.1992 is in the following terms: - “(4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub- section (3A) shall not apply in relation to any income

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 and holding that the assessee was not covered by the words “advancement of any other object of general public utility” in Section 2(15). The Tribunal, therefore, rightly directed the Assessing Officer to delete disallowance of exemption. 74. It cannot possibly be suggested that the Government of Punjab formed the trusts under the Punjab Town Improvement Act, 1922 because

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2(15) of the Act, the said Trust-assessee was denied the exemption under Section 11 of the Act. While holding that the activities of the assessee trust still can be said to be for charitable

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

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

11 and 12 shall apply to a trust or institution, where the application is made under— (a) sub-clause (i) of clause (ac) of sub-section (1), from the assessment year from which such trust or institution was earlier granted registration; (b) sub-clause (iii) of clause (ac) of sub-section (1), from the first of the assessment year

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

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

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

section 13(1)(b) of the Act.?” 3. The facts of the case are that the respondent-assessee is a charitable trust registered for the community and the exemption (2 of 11

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

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

2(15) of 1961 Act wherein 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-I vs. Ascend Telecom Infrastructure Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation

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

11 of the Income Tax Act. 5. Sri. Chandrashekar for the assessee, adverting to Section 12(1) of the Act submitted that any voluntary contribution received by the Trust for charitable or religious purposes, (not being 1 Commissioner of Income Tax(Appeals) 2

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

2. The issue raised by Revenue in these appeals pertains to interpretation of Section 11(1) clause 'a' of the Income Tax Act, 1961. For the sake of convenience, the said clause is reproduced below:- "Section11(1) in The Income-Tax Act, 1995 (1) Subject to the provisions of sections 60 to 63, the following income shall not be included

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

trust or charitable institution is invested or deposited before first of March, 1983, otherwise thzrn in any one or more of the forms or modes specified in Section 11 (5), continue to remain so invested or deposited after 3C.11.1983, the assessee sha1l not be entitled to the benefit of exemption. 10 (2018) 9 SCC 1 10 13. In the instant

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

The appeal stands dismissed

Trust for seeking exemption under Section 11 of the Income Tax Act, 1961 on the basis of the activities of the said Board. In the present case also (3 of 4) [ITA-389/2011] learned counsel for the appellant had sought to contend that since the agricultural produce marketing committees, the assessees herein, have been claiming the benefit of Section