Commissioner of Income Tax, vs. Agricultural Market Committee,

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

charitable purpose under Section 2(15) of the IT Act. He would urge that the AMC can neither be termed as ‘trust’ nor ‘institution’ within the purview of Sections 12A

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

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 study on the modern and ancient Indian thought, providing for mental, moral and spiritual development, imparting real education, laying

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

2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such 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

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

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

12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996) and subsequently it is noticed that— SUNIL CHANDER 2026.02.27 17:11 I attest to the accuracy and integrity of this document ITA No.270 of 2011 (O&M) -8- (a) the activities of the trust or the institution are being carried

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

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

2-A trust or institution created or established for the benefit of Scheduled Castes, backward classes, Scheduled Tribes or women and children shall not be deemed to be trust or institution created or established for the benefit or a religious community or caste within the meaning of clause (b) or sub-section (1). In view of the above discussion

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

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

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 of the society, advancement of the Bharatiya Samskriti, running schools and colleges, providing medical relief, rendering help

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

The appeal stands dismissed

2 of 4) [ITA-389/2011] assessee decided 18th August, 2010 wherein it was granted benefit of Section 12A holding as under:- “ In view of the above referred law that has developed, we are inclined to hold that the K.U.M.S. constituted under the Rajasthan Act of 1961 are entitled for registration under Section 12A of the Income

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

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

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