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 Institution and the license granted to the assessee as a company under Section 25 of the Companies Act would, prima facie, clothe the assesseee with the character of a charitable institution. However, neither of the above two events is conclusive and the question whether the assessee is established for a charitable purpose or not must be examined independently with

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

trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India; and, where any such income is accumulated or set apart for application to such purposes in India, to the extent to which the income so accumulated or set apart is not in excess of fifteen per cent

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

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

disallowing the benefit of accumulation by the assessee of an amount of Rs.3,00,000/- under Section 11(2) of the Act?” The assessee is a Trust formed for charitable

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 of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

Trust engaged in the business of construction and real estate activities and is registered under Section 12AA of the Act on 07.12.2007. The assessee filed the return of income for the Assessment year 2009-10 and declared total turnover to the tune of Rs.194.24 Crores and a sum of Rs.57.39 Crores was claimed as profit. The assessee declared the income

COMMISSIONER OF INCOME TAX-II vs. M/S.TRANSPORT CORPORATION OF INDIA

In the result, we set aside the assessment orders, except to

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

CHARITABLE TRUST CHANDANATHOPE, KOLLAM. BY ADV. SRI.S.ARUN RAJ RESPONDENT/APPELLANT/REVENUE: ------------------------------------------------------ COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. SRI P.K.R.MENON(SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19-09-2014, ALONG WITH ITA. 134/2014, ITA. 135/2014, ITA. 136/2014, ITA. 137/2014, ITA. 139/2014, ITA. 140/2014 & ITA. 142/2014, THE COURT ON THE SAME

Sri Rajesh Rawtani vs. The Income Tax Officer

The appeals are disposed off in the above

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

charitable, and linked with the well being of the assessee’s employees, the expenditure was correctly ITA Nos.278, 807, 1578 & 312/2010 Page 10 allowed under section 37(1). The AO and the CIT had disallowed the claim originally made under section 80G. The reasoning of these two lower authorities was that the claim was unsupported by any documentary proof with