Charitable Trust vs The Principal Chief Commissioner on 9 May, 2025
Author: C.Saravanan
Bench: C.Saravanan ... Charitable Trust,
Rep. by its Trustee K.Ponmudi
“Anna Arivalayam”,
No.367 & 369, Anna Salai,
Teynampet, Chennai – 600 018.
...Petitioner
Versus
1.The Principal
income towards the
objects of the trust and exempts income of trusts with objects wholly
charitable or religious, or parts of income which relate ... investment in regard to the said trusts.
170.2. Section 12 enacts that income of trusts created wholly for
charitable or religious purpose from voluntary contributions
Charitable Trust vs Additional/Joint/Deputy/Assistant on 3 January, 2025
Author: C.Saravanan
Bench: C.Saravanan ... Charitable Trust,
Represented by its
Managing Trustee Mrs.S.Rajalakshmi
536, Thudiyalur – Saravanampatti Road,
Vellakinar Post,
Coimbatore – 641 029
... Petitioner
Versus
1.Additional/Joint/Deputy
Section 12 .- Income of Trust or Institution from
Contributions.
(1) Any voluntary contributions received by a trust
created wholly for charitable or religious purposes ... deemed to be
income of such trust or institution derived from
property held under trust wholly for charitable or
religious purposes during the previous year
case may be, property held
being
held under trust in under a trust or charitable or
contribution with religious
part, by any institution
a specific ... deemed to
be income of such trust or institution derived
from property held under trust wholly for
charitable or religious purposes during the
previous year
Standing Counsel takes notice for the
Respondents.
2. The petitioner, a Charitable Trust is before this Court. In WP.No.35891
of 2025, the petitioner ... Income
Tax Rules, 1962. In this case of the Charitable Trust, there is a delay in
approaching the Respondent under Section
Standing Counsel takes notice for the
Respondents.
2. The petitioner, a Charitable Trust is before this Court. In WP.No.35891
of 2025, the petitioner ... Income
Tax Rules, 1962. In this case of the Charitable Trust, there is a delay in
approaching the Respondent under Section
granting
deduction udner Section 80G on account of donation to
charitable trust overlooking fact that recognition granted to
charitable trust had expired – reopening
following decisions of this Court:
i. M/s.RBS Students Welfare Trust, Represented by its Trustee
Vs. The Principal Chief Commissioner of Income Tax
(Exemptions ... batch dated
09.05.2025.
iii. St.Thomas Charitable Trust, Represented by Managing
Trustee Aby Paul Vs. The Commissioner of Income Tax
(Exemption), Chennai
large
amount of exemption had to be claimed. As a public
charitable trust, the assessee should have obeyed the rules and
regulations
