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Search Results for "charitable trust exemption"

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High Court

Bombay High Court Allows Trust's Writ Petition Challenging Denial of Exemption Under Section 10(23C)(vi) of Income Tax Act, 1961. Educational Trust Running American School of Bombay Held Eligible for Exemption Despite Being a Foreign Educational Institution.

9 Mar 2023

The petitioners, trustees of the American School of Bombay Education Trust, filed a writ petition challenging the order of the Director General of Inc...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Trust's Rental Income from Educational Property Not Business Under Section 11(4A) of Income Tax Act, 1961. Letting out premises to educational institutions for advancement of education is a charitable activity, not a business, and does not attract Section 11(4A).

13 Apr 2016

The case involves an appeal by the revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...

High Court

High Court of Karnataka Allows Revenue Appeal in Income Tax Case — Accumulation of Donations Under Section 11(2) Denied for Failure to Specify Object and Comply with Section 11(5). The assessee trust's claim for accumulation of 85% of donations without specifying the object of accumulation and without investing in prescribed modes under Section 11(5) was held invalid.

13 Mar 2015

The Revenue appealed against the order of the Income Tax Appellate Tribunal which granted the benefit of Section 11(2) of the Income Tax Act, 1961 to ...

High Court

High Court Dismisses Revenue's Appeal in Educational Society Exemption Case — Surplus from Tuition Fees Does Not Disqualify Exemption Under Section 10(23C)(iiiad) of Income Tax Act, 1961. The court held that the mere generation of surplus from tuition fees does not indicate a profit motive, and the surplus applied for educational purposes does not disentitle the institution to exemption.

18 Mar 2013

The case involved appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...

High Court

High Court Quashes Commissioner's Rejection of Charitable Trusts' Registration Renewal Under Income-tax Act - Mandatory Irrevocability Clause Not Statutorily Required. Commissioner's Action Imposing Extra-Statutory Condition and Arbitrary Online Form Compulsion Held Unsustainable Under Sections 12AA and 12AB of Income-tax Act, 1961.

9 Mar 2026

The High Court of Judicature at Bombay heard a writ petition filed by several charitable trusts and professional bodies challenging the rejection of t...

High Court

Gujarat High Court Allows Condonation of Delay for Charitable Trust in Income Tax Exemption Case — Technical Defect in Form 10B Approval Not Fatal. The court held that the Commissioner should have liberally condoned the delay under Section 119(2)(b) of the Income Tax Act, 1961 as the trust had filed the audit report before the due date and the delay in approval was due to a technical glitch.

9 Mar 2026

The petitioner, Shri Jain Dehrasar Upasraya Ane Sadharan, is a charitable trust registered under the Gujarat Public Trusts Act, 1950, engaged in runni...

High Court

Bombay High Court Allows Tenants' Petition Quashing Exemption Certificate Under Section 88-B of Bombay Tenancy Act. Trust Not Registered on Tillers Day Cannot Claim Exemption; Tenants' Rights Vest on 1st April 1957.

6 Feb 2006

The petitioners, tenants of agricultural lands owned by a public trust, challenged a certificate of exemption granted under Section 88-B of the Bombay...

High Court

Bombay High Court Allows Condonation of Delay in Filing Form No.10B for Charitable Trusts — Mistake of Chartered Accountant Constitutes Sufficient Cause. The court directed the Commissioner of Income Tax (Exemptions) to condone the delay and process Form No.10B for the assessment year 2018-2019, setting aside the rejection orders.

25 Mar 2021

The petitioners, Little Angels Education Society and Rev. C. F. Andrews Education Society, are charitable trusts running schools in Mumbai and assesse...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Registration Case — Trust's Objects Held Specific and Charitable Despite Religious and Commercial Clauses. The court held that registration under Section 12A of the Income Tax Act, 1961 is a preliminary step and does not require the trust to have exclusively charitable objects; incidental commercial activity does not bar registration.

3 Jul 2015

The respondent, Sri Gururaja Seva Samithi, applied for registration as a religious trust under Section 12A of the Income Tax Act, 1961 on 02.04.2008. ...

High Court

Bombay High Court Dismisses Revenue Appeal in Goregaon Sports Club Case — Club Promoting Sports Held Charitable Under Section 2(15) of Income Tax Act, 1961. Principle of Mutuality Not Applicable as Facilities Open to General Public Without Restriction.

14 Feb 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the decision of the Income Tax Appellate Tribunal (I...

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