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 12A of the Act vide order dated 22.11.1993 has been restored. 3. Facts relating to ITA No. 94 of 2011 are being noticed for disposal of the appeal which raise common questions. 4 Learned counsel for the Revenue submitted that assessee - Baba Banda Singh Bahadur Education Trust is an Educational Trust claiming to be engaged in charitable

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

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

charitable or religious purpose with justification as per definition given in section 2(15) of the Act. It was also asked to justify its claim of exemption and also state since how long it was claiming exemption?” 7. The submissions of the assessee as regards the registration under Section 12A of the Act as noted by the Assessing Officer

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. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Sections 12A and 12AA of the Income Tax Act, we hold that the grounds raised by the registering authority and upheld by the appellate authority for rejection of registration to the appellant Trust cannot be sustained. The authorities could have examined only the genuineness of the Trust and its activities. They did not have material to hold that the Trust

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12A(1)(aa) of the Act and Certificate of Registration was issued on 06.03.2008. Sub-section (15) of Section 2 of the Act defines ‘charitable purpose’ inter alia, to include the advancement of any other object of general public utility. 11 The said Section was amended by insertion of new proviso with effect from 01.04.2009. The sub-section and proviso

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

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

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

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 of the society, advancement of the Bharatiya Samskriti, running schools and colleges, providing medical relief, rendering help to the people affected by natural calamities etc. It was registered under

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

12A of the Act of 1961, although it was a public trust registered under the Rajasthan Public 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 trusts under Section

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 conditions stipulated therein are not complied with ' Andhra Pradesh Act and also has ::12:: PSK.J & Li.{A..1 ITI'A 500 2006 and barch 23. In 199g, the Government cf Ar:dhra pradesh established the National Academy of Construction INAC

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

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

The Commissioner of Income Tax-III, vs. Smt. Babita Gupta

Of the prospective amendment to Section 2(15) of the Act, the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12A of the Act. Consequently, the Court declines to frame such a question for consideration. 6. The next issue raised is whether there ought to have been a valid resolution of the Assessee Trust in terms of Rule 17 of the Income Tax Rules, 1962 (Rules) read with Section 11 (2) of the Act? This Court finds that in terms