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High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Registration Case — No Deemed Registration Under Section 12AA(2) of Income Tax Act, 1961. The court held that the absence of a deeming provision in Section 12AA(2) means that failure to decide an application within six months does not result in automatic deemed registration.

21 Oct 2024

The case involved an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which had granted deemed re...

High Court

Bombay High Court Allows Appeal Against Return of Plaint in Suit Challenging Deed of Additional Right of Way. Court holds that valuation for jurisdiction is determined by the plaintiff's valuation in the plaint, and the City Civil Court cannot go beyond the plaint allegations to determine pecuniary jurisdiction under Order 7 Rule 10 CPC.

9 Nov 2023

The appeal arises from an order dated 12 October 2022 passed by the City Civil Court, Greater Mumbai, allowing Notice of Motion No. 1797/2021 filed by...

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

Bombay High Court Upholds Validity of Assessment Orders Issued in Trade Name Despite Proprietor's Participation — Estoppel by Conduct Bars Challenge to Notice. The Court held that assessment orders are not non-est merely because notices were issued in the trade name, as the proprietor participated in proceedings without objection.

15 Mar 2016

The case involves multiple sales tax references filed by the Commissioner of Sales Tax against M/s. Klip Nail Care and other respondents. The common q...

High Court

High Court of Karnataka Allows Writ Petition of Charitable Trust Against Rejection of Approval Under Section 10(23C)(vi) of Income Tax Act — Trust Carrying on Educational Activities Not for Profit. Application of Income for Objects of Trust and Absence of Private Benefit to Trustees Entitles Trust to Exemption.

7 Aug 2013

The petitioner, Savikrutha Charitable Trust, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated ...

High Court

Bombay High Court Quashes Transfer of Income Tax Case from Pune to Mumbai for Lack of Proper Hearing and Application of Mind. Transfer under Section 127(2) of Income Tax Act, 1961 set aside as Commissioner failed to consider petitioner's objections and did not provide reasons for transfer.

5 Mar 2013

The petitioner, Shikshana Prasaraka Mandali, a public charitable trust established in 1888 engaged in running educational institutions, challenged the...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Trust Registration Cancellation Case — Commissioner Lacked Jurisdiction Under Unamended Section 12AA(3). The amendment by Finance Act 2010 is prospective and does not apply retrospectively to cancellation orders passed before 1 June 2010.

1 Feb 2012

The Petitioner, Sinhagad Technical Education Society, a trust registered under Section 12A of the Income Tax Act, 1961, was issued a notice under Sect...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient to Reopen Assessment After Four Years. The court held that where the original assessment was completed under Section 143(3) after due inquiry, reopening beyond four years requires failure to disclose material facts, which was not established.

18 Jul 2011

The petitioner, Nihilent Technologies Private Limited, a private limited company engaged in software development, challenged a notice dated 29 March 2...

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, ...

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