Yashaswi Education Society,, Pune vs Commissioner Of Income-Tax - I,, on 13 April, 2017
10. The Hon'ble Jurisdictional High Court in the case of Director of
Income Tax (Exemption) Vs. M/s. Lala Lajpatrai Memorial Trust (supra)
has held :
Search Results Page
Search Results
1 - 10 of 41 (1.66 seconds)Documents citing
Sanjeevamma Hanumanthe Gowda ... vs Director Of Income-Tax (Exemptions) on 2 August, 2005
The Neotia University, Kolkata vs Cit(Exemption) Kolkata, Kolkata on 23 August, 2017
10. The propositions of law laid down in the above case laws demonstrate that the
ld. CIT(Exemptions) can refuse the registration of a trust of institution u/s 12AA of
the Act only when (a) he should be satisfied that the objects of the trust or institution
are not charitable in nature or he finds that the activities of the trust of institution are
ITA Nos.32& 33/Kol/2017-The Neotia University A.Y.2016-17 6
not genuine. In our view registration cannot be denied on the ground that there is no
clause prescribing that as dissolution of the institution, the income and assets of the
assessee shall be transferred to another similar institution which is registered under
section 12AA of the Act.
Msr Vignan Educational Trust, ... vs Assessee
Therefore, in the interest of justice, we are of the view that the matter
has to be re-examined by the DIT(Exemptions) afresh after granting
assessee proper opportunity of being heard. The DIT(Exemptions)
while passing fresh order shall keep in mind the dictum laid down by
the jurisdictional High Court in the case of Sanjeevamma
Hanumanthe Gowda Charitable Trust v Director of Income Tax
(Exemptions) 285 ITR 327.
Commissioner Of Income Tax vs M/S. Mac Public Charitable Trust on 31 October, 2022
(v) In Sanjeevamma Hanumanthe Gowda Charitable Trust vs. The
Director of Income Tax (Exemptions) Ward-w [ILR 2006 Kar 4043], it was
held by the Karnataka High Court held as follows:
Commissioner Of Income Tax vs M/S. Mac Public Charitable Trust on 31 October, 2022
(v) In Sanjeevamma Hanumanthe Gowda Charitable Trust vs. The
Director of Income Tax (Exemptions) Ward-w [ILR 2006 Kar 4043], it was
held by the Karnataka High Court held as follows:
Dream Land Educational Trust vs Commissioner Of Income Tax on 5 April, 2007
In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of IT (Exemption) , it has been held that for the purposes of registration under Section 12A, what the authorities have to satisfy is the genuineness of the activities of the trust and how the income derived from the trust property is applied to charitable or religious purposes; and that there are sufficient safeguards under the Act for cancellation of registration if the provisions are misused.
Dy. Cit vs Beer Shiva Educational Social Welfare ... on 27 October, 2006
4.10 He also referred to the decision of Honble ITAT, Bangalore Bench "A" in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (2006) 9 SOT 293. The facts of that case were that the trust was constituted with the objects of conducting mass marriages, feeding poor, yoga classes, relief to poor sick destitutes and promoting physical psychological and spiritual health etc. The assessee constructed a building. It applied for registration under Section 12A, which was denied on the ground that the assessee was carrying out commercial activity by hiring it as a marriage hall. Nothing was done to further other objects, except that a meager sum was spent on yoga classes and feeding the poor people. The decision was upheld on the ground that it was not established that the trust was pursuing wholly charitable activities.
Global Manava Seva Trust, Bangalore vs Assessee on 26 May, 2009
6. We have heard both the parties. The Hon'ble
jurisdictional High Court in the case of Sanjeevamma
Hanumanthe Gowda Charitable Trust v Director of Income Tax
(Exemptions) 285 ITR 327 had an occasion to consider as to
how the CIT(A) is satisfied before granting registration u/s
12A of the I T Act. The Hon'ble jurisdictional High Court at
page 329 observed as under:-
Gems Education Society, Gurgaon vs Assessee on 28 September, 2010
Ld. CIT (A) is supposed to have a glance
prime facie whether activities of the society are genuinely charitable or
religious or of public use. At this stage, it is not to be looked into how
the income would be applied by the society. These aspects can be
looked into at the asstt. stage. For buttressing his contention he relied
upon the two decisions of the Hon'ble Karnataka High Court rendered in
the case of Director of Income Tax vs. Garden City Educational Trust
reported in 191 Taxman 238 and Sanjeevamma Hanumanthe Gowda
Charitable Trust vs. Director of Income Tax reported in 285 ITR 327.
Maa Bhagwati Siksha Prasar Samiti, ... vs Assessee on 19 December, 2008
In this regard, if there is unexplained wealth of the promoters,
7
what are the materials available with the Assessing Officer in this regard has
not been brought on record. Even if the income is from the unexplained
sources, the society cannot be termed as non-charitable. The authorities
have to satisfy themselves about the genuineness of the activities of the trust
or the institution and how the income derived from the trust/institutional
property is applied to the charitable purposes and not the nature of activity
by which the income has been derived by the trust/institution. These views
are fortified by the judgment of Hon'ble Karnataka High Court in the case of
Sanjeevamma Hanumanthe Gowda Charitable Trust vs. Director of Income-
tax (Exemption) (2006) 285 ITR 327.