Search Results for "registration under Section 12A"

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Search Results for "registration under Section 12A"

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High Court

Madras High Court Allows Revenue's Appeal on Retrospective Registration Under Section 12AA of Income Tax Act, 1961 — Tribunal's Retrospective Grant Set Aside. Registration Under Section 12AA Can Only Be Prospective from Date of Application, Not Retrospective.

21 Jan 2026

The case involves an appeal by the Commissioner of Income Tax, Chennai against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.08.2011....

High Court

High Court of Karnataka Allows Commercial Appeal in Partnership Dispute — Rejects Rejection of Plaint Under Order VII Rule 11 CPC. Court holds that a plaint cannot be rejected on the ground of non-joinder of necessary parties or lack of cause of action when the plaintiff seeks declaration of partnership rights and accounts.

25 Sep 2025

The case involves a commercial appeal filed by Mrs. Bhagyashree Jain against M/s. Vyshnavi Visions and its partners, challenging the trial court's ord...

High Court

High Court of Karnataka Dismisses Writ Petition Challenging Rejection of Order VII Rule 11 CPC Application in Commercial Suit for Possession. The Court held that the plaint disclosed a cause of action and the question of limitation was a mixed question of fact and law, not amenable to rejection under Order VII Rule 11 CPC.

25 Jun 2025

The petitioners, who were defendants in a commercial suit filed by the respondent/plaintiff, challenged an order dated 28.02.2025 passed by the IV Add...

Supreme Court

Supreme Court Allows Appeal in Commercial IP Infringement Suit — Pre-Institution Mediation Not Mandatory When Urgent Interim Relief Sought. Expression 'contemplates any urgent interim relief' in Section 12A of Commercial Courts Act, 2015 includes cases where the plaint itself seeks urgent interim relief, regardless of whether an application is separately filed.

1 Jan 2025

The appeal arises from a judgment of the Division Bench of the High Court of Himachal Pradesh, which affirmed an order of a Single Judge rejecting the...

Tribunals

National Company Law Appellate Tribunal Dismisses Appeals by Suspended Director Challenging Withdrawal of CIRP Application Under Section 12A of IBC -- Orders Permitting Withdrawal and Deletion of Suspended Management Upheld

23 Dec 2024

The National Company Law Appellate Tribunal dismissed Appeals by Appellant, Suspended Director, against orders of the Adjudicating Authority related t...

High Court

Bombay High Court Rejects Plaint in Commercial Summary Suit for Non-Compliance with Pre-Institution Mediation Under Section 12-A of Commercial Courts Act, 2015. The court held that the plaintiff failed to demonstrate genuine urgency to bypass mandatory pre-institution mediation, as the suit sought recovery of development management fees and security deposit without any specific instances of imminent threat.

11 Nov 2024

The plaintiff, Ekta Housing Private Limited, filed a Commercial Summary Suit against Shraddha Shelters Pvt. Ltd. and two individual guarantors for rec...

High Court

Bombay High Court Rejects Plaint in Copyright Infringement Suit for Non-Compliance with Mandatory Pre-Institution Mediation Under Section 12-A of Commercial Courts Act, 2015. Plaintiff's 11-Month Delay and Lack of Genuine Urgency Leads to Relegation to Mediation.

6 Sep 2024

The plaintiff, Ultra Media and Entertainment Pvt. Ltd., filed a commercial suit alleging copyright infringement of the character 'Shaktimaan' by the d...

Supreme Court

Supreme Court Upholds FCRA Amendments in Challenge by NGOs — Restrictions on Foreign Contribution Transfers and Mandatory Account in SBI New Delhi Held Reasonable. Court Dismisses Petitions Challenging Sections 7, 12(1A), 12A, and 17(1) of Foreign Contribution (Regulation) Amendment Act, 2020 as Not Violative of Articles 14, 19, and 21.

8 Apr 2022

The judgment concerns the constitutional validity of amendments to the Foreign Contribution (Regulation) Act, 2010 (FCRA) introduced by the Foreign Co...

Supreme Court

Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

1 Jan 2021

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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...

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