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Disha India Micro Credit , Saharanpur vs Assessee on 28 January, 2010 cites

Commissioner Of Income-Tax vs Agricultural Produce And Market ... on 28 March, 2007

In the case of CIT vs. Agricultural Produce and Market Committee (supra), the Hon'ble Bombay High Court - Nagpur Bench has held that there is no requirement under the Act that an institution constituted for advancement of any object of general public utility must be registered as a trust. Therefore, in the present case before us, mere because the assessee association is registered as company under sec. 25 of the Companies Act, that by itself cannot be a ground to refuse registration under sec. 12A/12AA of the Act. Thus, this ground of rejection of registration by the Commissioner of Income-tax, is also rejected.
Bombay High Court Cites 23 - Cited by 30 - J P Devadhar - Full Document

Director Of Income Tax vs Bharat Diamond Bourse on 16 December, 2002

3. The assessee company has relied on the case Director of Income Tax v/s Bharat Diamond Bourse (2003) 259 ITR 280 (SC). The facts of the case are different because the Bharat Diamond Bourse Company is an apex body, comprising of various diamonds associations/ bodies/ traders etc; with a view to promote diamond trade and industry. It is basically providing variety of services to general public. It is not doing any business activities on its own and also it is a non-profit organization.
Supreme Court of India Cites 35 - Cited by 50 - Full Document
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