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Bombay High Court Quashes Reassessment Notices and Assessment Order Against Charitable Trust for Amended Objects Clause. Primarily for Catholics Does Not Vitiate Charitable Purpose Under Section 2(15) of Income Tax Act, 1961.

The petitioner, Society of the Franciscan (Hospitaller) Sisters, is a public trust registered under the Bombay Public Trusts Act, 1950, conducting edu...

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Bombay High Court Dismisses Writ Petition Challenging Rejection of Approval Under Section 10(23C)(via) of Income Tax Act, 1961 for Charitable Hospital Trust. Creation of Capital Assets from Surplus Funds Indicates Non-Philanthropic Purpose, Court Holds.

The petitioner, M/s Yash Society, a public trust registered under the Bombay Public Trust Act, 1950 and the Societies' Registration Act, 1860, runs a ...

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Bombay High Court Dismisses PIL Challenging Police Fundraising Event for Lack of Public Interest. Court holds that the petition was filed for extraneous considerations and not genuine public interest, and that the event was for welfare of policemen and construction of a police hospital.

The petitioner, Prajasattak Samajik Seva Sanstha, a society registered under the Societies Registration Act 1860, filed a Public Interest Litigation c...

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Bombay High Court Dismisses Revenue Appeal in Goregaon Sports Club Case — Club Promoting Sports Held Charitable Under Section 2(15) of Income Tax Act, 1961. Principle of Mutuality Not Applicable as Facilities Open to General Public Without Restriction.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the decision of the Income Tax Appellate Tribunal (I...

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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

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Supreme Court Dismisses Appeal in Hindu Religious Endowment Dispute — 'Bakers Choultry' Held as Specific Endowment Under Tamil Nadu HR&CE Act. Rock Inscription Providing for Feeding Brahmins During Festivals Constitutes Religious Charity, Not Private Property.

The Supreme Court dismissed the appeal challenging the concurrent findings that 'Bakers Choultry' is a specific endowment under the Tamil Nadu Hindu R...

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Bombay High Court Allows Trustees to Sell Trust Property Despite Absence of Express Power in Trust Deed. Trustees' Inherent Power to Alienate Trust Property for Beneficial Administration Upheld Under Bombay Public Trusts Act, 1950.

The petitioners, trustees of Shah Mulji Deoji Charitable Trust, Nagpur, filed a writ petition challenging the order of the Joint Charity Commissioner,...