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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

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...

Supreme Court

Supreme Court Upholds Eviction of Appellant Under Land Grabbing Act — Trespass with Unlawful Intent Constitutes Land Grabbing. The Court held that the appellant's possession of land in survey no. 9 under a sale deed for survey no. 10, coupled with construction and residence, satisfied the ingredients of land grabbing under the Andhra Pradesh Land Grabbing (Prohibition) Act, 1982.

1 Jan 2025

The appellant, V.S.R. Mohan Rao, purchased a property under a registered sale deed dated 27.03.1997, which described the land as being in survey no. 1...

High Court

High Court Upholds Exemption for Shirdi Sai Baba Trust's Anonymous Donations Religious and Charitable Trust Entitled to Tax Exemption Under Section 115BBC(2)(b)

8 Oct 2024

The Bombay High Court, involves the appeals by the Commissioner of Income Tax (CIT) challenging the Income Tax Appellate Tribunal's (ITAT) decision in...

High Court

Court Strikes Down Arbitrary Lease Rent Hikes Based on Ready Reckoner Rates. State Government Ordered to Frame New, Fair Policy for Lease Rent Determination Following Landmark Judgment.

10 Jul 2024

The challenge against the State Government's methodology for calculating lease rent for residential lands based on Ready Reckoner rates. The Petitione...

Supreme Court

Supreme Court Remits Land Dispute Case Back to High Court for Fresh Consideration. The Supreme Court sets aside High Court's dismissal, ruling that Civil Court jurisdiction was not barred under the Punjab Land Reforms Act, 1972.

9 Jul 2024

Appeal challenges the judgment dated 09.03.2010 by the High Court of Punjab & Haryana, which set aside the 25.09.1982 judgment by the Additional D...

Supreme Court

Supreme Court Disposes of Miscellaneous Application in PIL on Elephant Welfare, Extending High Powered Committee Jurisdiction Pan-India. Court Declined Clarification on Earlier Order, Instead Modified Committee Scope to Cover All States for Wild Animal Transfer and Rehabilitation Issues.

3 Mar 2023

The dispute originated from a Public Interest Litigation (PIL) filed in the Karnataka High Court, where the petitioner sought directions to restrict t...

Supreme Court

Supreme Court Upholds State Legislation on Gurdwara Management Under Entry 32 of List II. Haryana Sikh Gurdwara (Management) Act, 2014 Found Constitutionally Valid as It Pertains to Management of Religious Institutions Within State Legislative Competence.

20 Sep 2022

The dispute arose from the enactment of the Haryana Sikh Gurdwara (Management) Act, 2014 by the State of Haryana, which created a separate juristic en...

Supreme Court

Supreme Court Upholds Auction Purchaser's Rights in Temple Land Sale, Quashing High Court's Re-auction Order After 20 Years. The Court Held That a Non-Participant Lacks Locus Standi to Challenge a Confirmed Auction Sale, and Delay Bars Such Challenges Under Principles of Finality and Natural Justice Under Section 93 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

18 Feb 2022

The dispute originated from a public auction of temple land conducted by the Endowments Department in 1998. The appellant emerged as the highest bidde...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

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