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Search Results for "charitable trust exemption"

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High Court

Bombay High Court Allows Condonation of Delay in Filing Form 10B for Charitable Trust Under Section 119(2)(b) of Income Tax Act, 1961 — CBDT Circular Relaxing Time Limit Applied Retrospectively. The court held that CBDT Circular No. 9/2014, which empowers the Commissioner to condone delay in filing Form 10B, applies retrospectively to pending assessments, and directed the respondent to consider the petitioner's application on merits.

15 Apr 2024

The petitioner, Al Jamia Mohammediyah Education Society, is a charitable trust registered under the Bombay Public Trusts Act, 1950. For Assessment Yea...

High Court

Bombay High Court Delivers Judgment on Validity of Reopening of Assessment for Charitable Trust Under Section 148 of Income Tax Act. The court examined whether the notice under Section 148A(b) and order under Section 148A(d) based on audit objection regarding specification of purpose for accumulation under Section 11(2) was sustainable when the issue had been earlier examined in scrutiny.

7 Nov 2025

The petitioner, Sir Jamsetjee Jejeebhoy Charity Fund, a charitable trust registered under Section 12A of the Income Tax Act, 1961, filed a writ petiti...

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 Appeals of Educational Societies in Income Tax Exemption Case Under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Surplus from Educational Activities Held Not to Be Income for Profit. The court held that the generation of surplus by an educational institution does not automatically indicate a profit motive, and the exemption under Section 10(23C)(iiiad) is available if the surplus is applied for educational purposes.

27 Mar 2015

The case involves appeals by educational societies and the revenue against judgments of the Uttarakhand High Court and Punjab and Haryana High Court c...

Supreme Court

Supreme Court Dismisses Trust's Appeal in Bonus Dispute Under Payment of Bonus Act, 1965. The court held that a charitable trust engaged in commercial manufacturing activities is not exempt from paying bonus to its workmen, as the factories fall under the definition in the Factories Act, 1948, making the Payment of Bonus Act, 1965 applicable under Section 1(3)(a).

2 Apr 2025

The dispute involved the appellant, a trust known as Workshop for Rehabilitation and Training of the Handicapped Trust (WORTH), originally established...

High Court

Bombay High Court Dismisses Tenant's Petition Challenging Exemption Certificate Under Section 88-B of Bombay Tenancy Act. Land Belonging to Public Trust Held Exempt from Tenancy Provisions as Trust Land Used for Religious and Charitable Purposes.

26 Apr 2005

The petitioner, Yadu Dagadu Amrale (since deceased, represented by legal heirs), filed a writ petition under Article 227 of the Constitution of India ...

High Court

High Court of Bombay Quashes Order Denying Exemption to Educational Institution Under Section 10(23C)(vi) of Income Tax Act, 1961 — Finding of Non-Existence Solely for Educational Purposes Held Erroneous. Institution Receiving Government Grants Falls Under Section 10(23C)(iiiab) Not Requiring Approval, and Merely Having Receipts Like Donations and Interest Does Not Negate Solely Educational Purpose If No Profit Motive Exists.

31 Jan 2013

The petitioner, a public trust and society registered under the Bombay Public Trusts Act, 1950 and Societies Registration Act, 1960, operated a commer...

High Court

High Court of Karnataka Quashes Withdrawal of Exemption Under Section 10(23C)(vi) of Income Tax Act for Educational Trust — Violation of Natural Justice. Order passed without providing opportunity of hearing and without considering objections violates principles of natural justice and Section 10(23C)(vi) of the Income Tax Act, 1961.

5 Feb 2018

The petitioners, M/s. Navodaya Education Trust and its trustees, filed writ petitions under Article 226 of the Constitution of India challenging an or...

High Court

Bombay High Court Dismisses Petition Challenging Industrial Tribunal Award — Charitable Trust Held to be 'Industry' Under Section 2(j) of Industrial Disputes Act, 1947. The court found that the trust's systematic and organized activities for employee benefit fall within the definition of industry, affirming the tribunal's jurisdiction.

12 Dec 2025

The petitioner, Seth Motishaw Lalbaug Jain Charities, a charitable trust, filed a writ petition challenging an award passed by the Industrial Tribunal...

High Court

Madras High Court Allows Revenue's Appeal on Retrospective Registration Under Section 12AA of Income Tax Act, 1961 — Tribunal's Retrospective Grant Set Aside. Registration Under Section 12AA Can Only Be Prospective from Date of Application, Not Retrospective.

21 Jan 2026

The case involves an appeal by the Commissioner of Income Tax, Chennai against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.08.2011....

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