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Section 13

Section 11, Section 13

Delhi H.C : The Assessee-Society is a charitable society established ‘for the benefit of any particular religious community or caste’ thereby in violation of Section 13 (1) (b) of the Act

Avijit Das / December 7, 2017

High Court Of Delhi CIT (Exemptions) vs. Indian Society Of The Church Of Jesus Christ Of Latter Day Saints Section […]

Section 164, Sec. 13(1)(d)(iii), Sec. 164(2), Section 13

Rajasthan H.C : The tax at margin rate as per the provisions of Section 164(2) is to be levied on the income earned from non-exempt asset

Avijit Das / September 12, 2017

High Court Of Rajasthan CIT & Ors. vs. Santokba Durlabhji Trust Fund & Ors. Section 164(2), 13(1)(d)(iii) K. S. Jhaveri

Calcutta H.C : Repayment of loan amounting to Rs.4,54,11,300/- will not amount to an application of the income for charitable purpose under section 11 of the I.T. Act and the same was a clear violation of section 13(1)(c) of the I.T. Act, without coming to a positive conclusion that such repayment of loan is a “benefit” within the meaning of sec. 13(1)(c) read with section 13(2) of the I.T. Act

Avijit Das / March 2, 2017

High Court Of Calcutta Devi Kamal Trust Estate vs. Director Of Income-Tax (Exemption), Kolkata Section 13 Assessment Year 2005-06 Aniruddha

Sec. 10(22), Section 13

Delhi H.C : The assessee institution which is duly registered under the Indian Societies Act, was not entitled in law to the claim of the exemption of its income, u/s. 10(22A) of the Income Tax Act, 1961 in view of the fact that Dr. P .N. Behl who is the Managing Trustee and also founder Director in the Trust was participating in the profits of the income of the Trust and the same disentitle the institution to claim aforesaid exemption

Avijit Das / January 2, 2017

High Court Of Delhi Skin Institute & Public Services Charitable Trust vs. CIT (Exemption) Section 10(22A),13 S. Ravindra Bhat And

Section 80G, Sec. 12AA, Section 13

Patna H.C : the petitioner does not fulfil the conditions as laid down in clauses (ii) and (iii) of Section 80G (5)

Avijit Das / November 23, 2016

High Court Of Patna Shri Mahavir Sthan Nyas Samiti vs. Union Of India Section 80G, 12AA, 13 Ramesh Kumar Datta

Section 21, Sec. 21(d), Section 13, Section 195

AAR : the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961

Avijit Das / December 1, 2015

Authority Of Advance Rulings Satyam Computer Services Ltd., In Re Section 21(d), 13(b)(2)(a), 13(b)(2)(b), 13(a), 195 V.S. Sirpurkar, Chairman, A.K.

Income Tax Case Laws, Section 13

Madras H.C : the income of the assessee Trust fell within the ambit of amended provisions of Section 2 (15) of the Act and that the assessee trust has violated the provisions of Section 13 (1) (c) of the Act. On a challenge made to the assessing order, the Commissioner allowed the appeal in favour of the Trust.

Avijit Das / June 17, 2015

High Court Of Madras Natya Sankalpaa vs. DIT.(Exemptions), Chennai Assessment Year : 2009-10 Section : 13 R. Sudhakar And Ms.

Section 11, Section 13

Madras H.C : the capitation fee received by the assessee trust is a revenue receipt liable for taxation under the Income Tax Act, 1961

Avijit Das / March 24, 2015

High Court Of Madras CIT, Central- III, Chennai vs. Balaji Educational & Charitable Public Trust Section : 11, 13 Assessment

Section 1, Section 13, Section 5, Section 6, Section 7, Section 8

S.C : The Appellate Tribunal was deemed to be discharging “judicial proceedings”

Avijit Das / September 25, 2014

Supreme Court Of India Madras Bar Association vs. Union Of India Section 1, 5, 6, 7, 8 And 13 R.M.

Section 11, Sec. 12A, Section 13

Delhi H.C : Where establishment of appellant trust/society was ultra vires power of parent trust as it was beyond statutory mandate of Act by which parent trust was created, no registration could be granted to appellant trust

Avijit Das / March 4, 2014

High Court Of Delhi DIT vs. Guru Harkishan Medical Trust Section : 12A, 11, 13 Ravindra Bhat And R.V. Easwar,

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