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Documents citing Commissioner Of Income-Tax vs J.K. Charitable Trust on 9 April, 1991

President, Seth Malukchand Hirachand ... vs Cit on 31 May, 2004

(i) declaration of new trust on 30-10-1989, deviating from the trust deed dated 26-9-1956, by extending the benefits of the trust to other people of the society besides people belonging to Digambar Jain community, was changed in the objects and subjects of the trust deed dated 26-9-1956, which was not permitted as per the judgments in CIT v. S. Ramaswamy Iyer (1977) 110 ITR 364 (Mad), CED v. K.A. Kadar & Ors (1974) 96 ITR 289 (Mad), CIT v. J.K. Charitable Trust (1992) 196 ITR 31 (All) and CIT v. Palghat Shadi Mahal Trust (2002) 254 ITR 212 (SC);
Income Tax Appellate Tribunal - Indore Cites 18 - Cited by 1 - Full Document

Al-Madeena Charitable Trust vs Assistant Commissioner Of Income-Tax on 1 November, 1999

27. Looking from another angle, in the light of the decision of the Allahabad High Court in CIT v. J. K. Charitable Trust [1992] 196 ITR 31 ((1991) 59 Taxman 602), we are unable to agree with the contention of the learned counsel. In this case, the Hon'ble Allahabad High Court held that "a charitable purpose may be served in more than one way. One is to directly contribute for the promotion of that cause; the other is to contribute money to another charitable organization which advances that cause. In the absence of allegations of device and/or mala fides, the amount contributed to other charitable institutions out of the income accumulated under sub-section (2) is outside the mischief of sub-section (3) of section 11 of the Income-tax Act, 1961. In other words, such contribution does not amount to application of the income for purposes other than charitable or religious ones."
Income Tax Appellate Tribunal - Cochin Cites 38 - Cited by 0 - Full Document

Al-Madeena Charitable Trust vs Assistant Commissioner Of Income-Tax on 1 November, 1999

16. Looking from another angle, in the light of the decision of the Allahabad High Court in CIT v. J.K. Charitable Trust[1992] 196 ITR 31, we are unable to agree with the contention of the learned counsel. In this case, the Hon'ble Allahabad High Court held that "a charitable purpose may be served in more than one way. One is to directly contribute for the promotion of that cause; the other is to contribute money to another charitable organization which advances that cause. In the absence of allegations of device and/or mala fides, the amount contributed to other charitable institutions out of the income accumulated under sub-section (2) is outside the mischief of sub-section (3) of section 11 of the Income-tax Act, 1961. In other words, such contribution does not amount to application of the income for purposes other than charitable or religious ones."
Income Tax Appellate Tribunal - Cochin Cites 35 - Cited by 0 - Full Document

Commissioner Of Income-Tax vs M. Ct. Muthiah Chettiar Family Trust And ... on 30 November, 1999

17. The above view is uniformly taken by several High Courts (vide CIT v. Sarladevi Sarabhai Trust No. 2 [1988] 172 ITR 698 (Guj); C/Tv. Trustees of thejadi Trust [1982] 133 ITR 494 (Bom); CIT v. Hindusthan Charity Trust ; CIT v. J. K. Charitable Trust and CIT v. Trustees ofH. E. H. the Nizam's Charitable Trust . The Board has also reiterated the same position of law and issued a circular dated January 5, 1978, wherein the Board has stated that the payment of a sum by one charitable trust to another for utilisation by the donee trust towards its charitable objects is proper application of income for charitable purpose in the hands of the donee trust.
Madras High Court Cites 24 - Cited by 17 - Full Document

Commnr. Of Income Tax, Kanpur vs J.K. Charitable Trust, Kanpur on 7 November, 2008

1. Challenge in these appeals in each case is to the order passed by a Division Bench of the Allahabad High Court answering the reference made by the Income Tax Appellate Tribunal, Allahabad Bench (in short the `ITAT') under Section 256(1) of the Income Tax Act, 1961 (in short the `Act') in favour of the assessee and against the revenue. For answering the references in favour of the assessee the High Court relied upon its judgment for two previous assessment years i.e. 1972-73 and 1973-74 in the assessee's case which is reported in Commissioner of Income Tax v. J.K. Charitable Trust (1992 (196) IIR 31). The present dispute relates to several assessment years, i.e. 1972-73 (in respect of an assessment re done under Section 147(1) of the Act) and assessment years 1975-76 to 1982-83.
Supreme Court of India Cites 26 - Cited by 56 - A Pasayat - Full Document
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