Search Results for "Charitable Purpose"

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Search Results for "Charitable Purpose"

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High Court

Bombay High Court Allows Petitions Challenging Property Tax Reassessment by Municipal Corporation — Reassessment Without Proper Notice and Opportunity of Hearing Violates Principles of Natural Justice. The Court held that reassessment of property tax under Sections 129 and 132 of the Maharashtra Municipal Corporations Act, 1949 requires prior notice and hearing, and failure to do so renders the reassessment invalid.

18 Apr 2026

The petitioners, Nav Maharashtra Shikshan Sanstha Society and Akuj Charitable Trust Society, filed two writ petitions challenging the reassessment of ...

High Court

Bombay High Court Upholds Lease Rent Revision Based on Ready Reckoner Rates for Housing Societies in Bandra. Court holds that linkage of lease rent to land value is not per se prohibited and the Government Resolutions of 2006, 2012, and 2018 are constitutionally valid.

10 Jul 2024

The Bombay High Court, in a batch of writ petitions, upheld the constitutional validity of Government Resolutions (GRs) dated 29th May 2006, 12th Dece...

Supreme Court

Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

31 Jan 2023

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

Supreme Court

Supreme Court Upholds Council of Architecture's Authority Over AICTE in Architectural Education Matters — Conflict Between Two Regulatory Bodies Resolved in Favor of Special Statute. The Court held that the Architects Act, 1972, being a special statute, prevails over the general AICTE Act, 1987, in matters of approval and regulation of architectural institutions.

8 Nov 2019

The case involves a conflict between two regulatory bodies: the All India Council for Technical Education (AICTE) and the Council of Architecture (CoA...

Supreme Court

Supreme Court Allows Appeal in Tenancy Exemption Case — Trust Registration After Tillers' Day Does Not Bar Exemption Under Section 88B of Bombay Tenancy Act. The Court held that the exemption under Section 88B of the Bombay Tenancy and Agricultural Lands Act, 1948 applies to land belonging to an institution of public religious worship, regardless of when the trust was formally registered, and the tenants did not become deemed purchasers on Tillers' Day.

18 Sep 2019

The appeal arose from a judgment of the Bombay High Court that quashed an exemption certificate issued under Section 88B of the Bombay Tenancy and Agr...

Supreme Court

Supreme Court Allows Appeal of Manufacturer in Central Excise Valuation Dispute — Voluntary Charitable Donation (Dharmada) Not Part of Transaction Value Under Section 4 of Central Excise Act, 1944. Court Holds That Only Consideration for Sale of Goods or Additional Consideration in Connection with Sale Can Be Included; Voluntary Payment for Charity Falls Outside Scope.

9 Apr 2019

The appellant-assessee, M/s D.J. Malpani, manufactured goods falling under Chapter 24 of the Central Excise Act, 1944. While selling goods, the appell...

High Court

Bombay High Court Dismisses Petition Challenging Promotion of Headmaster in Aided School — Seniority Dispute Under Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977. Court holds that continuous officiation as Assistant Teacher determines seniority, not initial date of appointment, and that the Education Officer's appellate order was justified.

25 Mar 2019

The petitioner, Chagan Athawale, an Assistant Teacher at Shri Samarth High School, Amravati, filed a writ petition challenging the promotion of respon...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Exemption Case for Charitable Trust. Tribunal's grant of exemption under Sections 10(33) and 10(38) for dividend and capital gains income of trust upheld as income not chargeable to tax.

1 Apr 2015

The case involved an appeal by the Director of Income Tax (Exemptions) against an order of the Income Tax Appellate Tribunal (ITAT) dated 14th Novembe...

High Court

Bombay High Court Dismisses Trust's Petition Challenging Denial of Exemption Under Section 80G of Income Tax Act — Trust's Activities Not Charitable as They Primarily Benefit a Particular Religious Sect. The court held that propagation of teachings of a particular religious figure and working for the benefit of its devotees does not constitute a charitable purpose under Section 2(15) of the Income Tax Act, 1961.

16 Oct 2006

The petitioner, Suresh Sunderrao Nayak, as a trustee of the Sree Taram Trust, filed a writ petition challenging the refusal of the income tax authorit...

High Court

Bombay High Court Allows Second Appeal in Suit for Possession and Mesne Profits — Decrees Suit for Possession of Agricultural Land Based on Prior Possession and Title. Held that the plaintiff's possession within 12 years prior to suit was sufficient to maintain ejectment against trespassers under Section 6 of the Specific Relief Act, 1963.

30 Nov -0001

The appellant/plaintiff, Thakurjee Deosthan, through its adopted son Saratchandra, filed a suit for possession and mesne profits against the responden...

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