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Charitable or religious trust

Sec. 2(15), Sec. 12AA, Section 12

Bombay H.C : The revenue challenging the order passed by the Tribunal allowing the appeal of the trust-assessee.

Avijit Das / March 23, 2015

High Court Of Bombay Director Of Income Tax vs. Women’s India Trust Section 2(15), 12AA Asst. Year 2009-10 S.C.Dharmadhikari & […]

Kerala H.C : Where assessee-trust collected capitation fees in addition to prescribed fees, object of assessee-trust could no more be said to be charitable in nature and, hence, registration granted to it was to be rejected

Avijit Das / October 27, 2014

High Court Of Kerala Travancore Education Society Vs. CIT Section 2(15) Antony Dominic And Anil K. Narendran, JJ. IT Appeal

Sec. 2(15), Sec. 12AA

Kerala H.C : Whether since employees of GCDA were contributing and from that contribution their dependents were getting pension, such an object could not be said to be an object of general public utility therefore, registration under section 12AA could not be granted

Avijit Das / October 8, 2014

High Court Of Kerala GCDA Employees, Pension Fund Trust Vs. CIT Section 2(15),12AA Antony Dominic And Anil K. Narendran,JJ. IT

Delhi H.C : There was no violation of section 11(5) as till will was probated and it was affirmed that will was genuine, trust would not acquire legal right on foreign shares

Avijit Das / July 17, 2014

High Court Of Delhi Director Of Income-Tax (Exemption) Vs. Khetri Trust Section 11 Assessment Year 1991-92 Sanjiv Khanna And V.

Allahabad H.C : The assessee had been granted registration earlier and all these facts existed at that time despite the fact that while passing order u/s 12-AA (3) the CIT had categorically held that the activities of the society are not entirely charitable and not in accordance with the aims and objects of the society

Avijit Das / July 3, 2014

High Court Of Allahabad CIT Vs. Sisters Of Our Lady Of Providence Education Society Section 12A Assessment Years 2004-05 To

Section 11, Section 147

Bombay H.C : Where income of assessee was exempt under section 11 and assessee was not carrying on any business, section 40(a)(ia) had no application

Avijit Das / June 12, 2014

High Court Of Bombay Bombay Stock Exchange Ltd. Vs. Deputy Director Of Income-Tax (Exemption) (No. 2) Section : 11, 147

Punjab & Haryana H.C : There was no stipulation in trust deed regarding utilization of funds of trust in event of dissolution/winding up of society, said defects being curable, matter was to be remanded back to decide same afresh

Avijit Das / March 24, 2014

High Court Punjab And Haryana St. Kabir Educational Society vs. CBDT Section 10(23C) Ajay Kumar Mittal And Ms. Anita Chaudhry,

Section 11, Sec. 12AA, Section 12

Andhra Pradesh H.C : The learned ITAT was correct in law in wrongly applying Section 13(1)(bb) in the case of the appellant for assessment year 2001-02 despite the fact that Section 13(1)(bb) was omitted with effect from 01st April 1984 by the Finance Act, 1983 and the objects of the appellant trust have already been approved to be charitable in nature

Avijit Das / January 22, 2014

High Court Of Andhra Pradesh Kamma Sangham vs. DIT (Exemptions), Hyderabad Assessment Year : 2001-02 Section : 11, 12A, 12AA

Section 11, Sec. 2(15), Section 13

Andhra Pradesh H.C : The original infirmity in clause III (aims and objects of the association) of the trust deed stood rectified after the amendment to the clauses of the trust deed

Avijit Das / January 27, 2012

High Court ofÂ Andhra Pradesh CIT vs. Vijaya Vani Educational Trust Assessment years : 1986-87 and 1987-88 Section : 2(15), 11,

Section 11, Section 32

Madhya Pradesh H.C : Where expenses for charitable and religious purposes have been incurred in earlier year and said expenses are adjusted against income of subsequent year, income of that year can be said to have been applied for charitable and religious purposes in year in which expenses incurred for charitable and religious purposes had been adjusted

Avijit Das / July 8, 2011

High Court Of Madhya Pradesh CIT vs. Gujrati Samaj (Regd.) Assessment Years : 2004-05 To 2006-07 Section : 11, 32

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