Search Results for "registration under Section 12A"

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Search Results for "registration under Section 12A"

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High Court

Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal

18 Feb 2025

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...

High Court

Bombay High Court Quashes Freezing of Demat Accounts of Promoter for Non-Compliant Company Under SEBI Circulars — Violation of Natural Justice and Proportionality. Freezing of all securities held by a promoter in a non-compliant company, including unrelated investments, without notice or hearing is arbitrary and illegal under Article 14, 21, and 300A of the Constitution.

26 Aug 2024

The Bombay High Court allowed two writ petitions filed by Dr. Pradeep Mehta and his son Neil Pradeep Mehta challenging the freezing of their demat acc...

Supreme Court

Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.

4 Nov 2022

The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...

Supreme Court

Supreme Court Allows Appellant in SEBI PFUTP Regulations Case Due to Non-Disclosure of Investigation Report. The Court Held That the Investigation Report Under Regulation 9 Must Be Disclosed to Ensure a Fair Hearing Under Principles of Natural Justice, as It Forms the Basis for the Show Cause Notice.

18 Feb 2022

The dispute arose from a show cause notice issued by SEBI to the appellant, alleging violations of the SEBI (Prohibition of Fraudulent and Unfair Trad...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Exemption Case — Tribunal's Remand Order Upheld. Commissioner's Rejection of Registration Under Section 12AA of Income Tax Act, 1961 Set Aside for Non-Application of Mind.

19 Jul 2018

The Revenue, Commissioner of Income Tax (Exemptions), Davanagere, filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Exemption Case — Tribunal's Remand Order Upheld. Commissioner's Rejection of Registration Under Section 12AA of Income Tax Act, 1961 Set Aside for Lack of Proper Inquiry.

19 Jul 2018

The Revenue, Commissioner of Income Tax (Exemptions), Davanagere, filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of...

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 Allows Stay of Demand for Slum Rehabilitation Authority Pending Appeal, Holding Prima Facie Case for Exemption Under Section 11 of Income Tax Act. The Court directed stay of demand of Rs.53.71 Crores till disposal of appeal by CIT(A), as the Petitioner's activities were charitable and not for profit.

29 Oct 2014

The Petitioner, Slum Rehabilitation Authority, a statutory body under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971,...

High Court

High Court of Karnataka Upholds UGC Regulations on Deemed Universities — Regulations Held Valid and Not Ultra Vires. The court dismissed petitions challenging the UGC (Institutions Deemed to be Universities) Regulations 2010, finding them within the rule-making power under Section 26 of the UGC Act, 1956 and not violative of Articles 14 and 19 of the Constitution.

22 May 2014

The judgment involves multiple writ petitions filed by deemed universities, including Manipal University and Sri Siddartha Academy of Higher Education...

High Court

Bombay High Court Dismisses Writ Petitions Challenging Cooperative Society's Bye-Law Amendment and Registration of Transfer of Shares. Held that the Competent Authority under the Maharashtra Cooperative Societies Act, 1960 has jurisdiction to decide disputes regarding membership and transfer of shares, and that the society's bye-law amendment requiring prior approval for transfer of shares is valid.

30 Nov -0001

The judgment pertains to two writ petitions filed in the Bombay High Court. The first petition (Writ Petition No. 9116 of 2013) was filed by Farhat Co...

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