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Search Results for "exemption registration"

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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 Appeal in Income Tax Exemption Case — Remands for Fresh Consideration of Registration Under Section 12AB of Income Tax Act, 1961. The court held that the rejection of exemption registration was procedurally flawed as the Assessing Officer failed to consider the appellant's reply and the order was passed without proper application of mind.

1 Jan 2026

The appellant, Uttar Bhartiya Education Society, is a trust/society running educational institutions. It applied for registration under Section 12AB o...

High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Jewellery Exports from SEZ — Held that goods manufactured in SEZ and exported are not liable to customs duty under Section 2(23) of the Customs Act, 1962 read with SEZ Act, 2005. The court ruled that the SEZ Act, 2005 is a complete code and overrides the Customs Act, and the demand of duty was contrary to the scheme of the SEZ Act.

19 Nov 2022

The petitioners, M/s. Renaissance Global Limited and M/s. Gold Star Jewellery Designs Pvt. Ltd., are companies engaged in the manufacture and export o...

High Court

Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

19 Sep 2019

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

High Court

Bombay High Court Allows Appeal in Capital Gains Tax Case — Investment in Section 54 EC Bonds Covers Entire Sale Consideration Including Deemed Consideration Under Section 50C. The Court held that the exemption under Section 54 EC is available on the full value of consideration as deemed under Section 50C, provided the assessee invests the entire actual sale consideration in specified bonds.

12 Mar 2019

The case involves two appeals filed by individual assessees, Jagdish C. Dhabalia and Mehul Jagdish Dhabalia, against the common judgment of the Income...

High Court

High Court of Karnataka Dismisses Revenue Appeals in Income Tax Exemption Cases for Charitable Trusts and Religious Institutions. Held that registration under Section 12AA and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied solely on the ground of commercial activities if they are incidental to the charitable object.

22 Feb 2016

The High Court of Karnataka heard a batch of appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the orders of t...

High Court

Bombay High Court Allows Stay of Demand for Slum Rehabilitation Authority in Income Tax Exemption Case — Prima Facie Case Established for Section 11 Exemption Despite Section 2(15) Proviso. Statutory Authority's Non-Profit Slum Rehabilitation Activities Held Charitable, Not Commercial.

29 Oct 2014

The Petitioner, Slum Rehabilitation Authority, a statutory body established under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment...

High Court

Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

10 Jun 2013

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

High Court

Bombay High Court Allows Exemption Under Section 10(22) for Interest Income on Surplus Funds of Educational Trust. Interest earned on surplus funds of a school run by a trust is exempt under Section 10(22) of the Income-tax Act, 1961, as it is incidental to educational activities.

29 Jun 2005

The case involves a reference under Section 256(1) of the Income-tax Act, 1961, by the Income Tax Appellate Tribunal at the instance of the assessee, ...

High Court

Bombay High Court Dismisses Writ Petitions Challenging Cooperative Society Registration and Minister's Order — Upholds Validity of Registration Under Maharashtra Cooperative Societies Act, 1960. Petitioners lacked locus standi and alternative remedy was available, hence writ petitions not maintainable.

30 Nov -0001

The judgment pertains to two writ petitions filed by cooperative housing societies and their members challenging the registration of another cooperati...

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