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Cit (Exemptions), Mumbai vs M/S.Bhansali Trust on 11 December, 2018 cites

Commissioner Of Income Tax, New Delhi vs Federation Of Indian Chambers Of ... on 15 April, 1981

5. The Revenue carried the matter in appeal before the Tribunal. Tribunal by the impugned judgment dismissed the Revenue's appeal and confirmed the view of CIT(Appeals). The Tribunal noted that the Assessing Officer has presumed that the registration originally granted under Section 12A of the Act does not survive, which would mean denial of benefit under Section 11 of the Act. The Tribunal also held that even after the amendments in the Trust Deed, which took place in the year 1975 and 1979, the objects of the Trust continued to be charitable. The Tribunal was of the opinion that the said amendments were in the nature of enabling powers given to the Trust to accomplish 3 of 6 ::: Uploaded on - 13/12/2018 ::: Downloaded on - 27/12/2018 05:00:48 ::: Uday S. Jagtap 689-16-ITXA-2==.doc its original objects. The Tribunal referred to and relied upon the judgment of the Bombay High Court in case of Deccan Gymkhana Vs. Commissioner of Income Tax (2003) 262 ITR 459 and on the Supreme Court in the case of Commissioner of Income Tax Vs. Federation of Indian Chambers of Commerce & Industries, (1981) 130 ITR 186 to make a distinction between the purpose of the Trust and the powers conferred upon the Trust to accomplish its original objects.
Supreme Court of India Cites 17 - Cited by 93 - R S Pathak - Full Document

Deccan Gymkhana vs Commissioner Of Income-Tax on 29 August, 2002

5. The Revenue carried the matter in appeal before the Tribunal. Tribunal by the impugned judgment dismissed the Revenue's appeal and confirmed the view of CIT(Appeals). The Tribunal noted that the Assessing Officer has presumed that the registration originally granted under Section 12A of the Act does not survive, which would mean denial of benefit under Section 11 of the Act. The Tribunal also held that even after the amendments in the Trust Deed, which took place in the year 1975 and 1979, the objects of the Trust continued to be charitable. The Tribunal was of the opinion that the said amendments were in the nature of enabling powers given to the Trust to accomplish 3 of 6 ::: Uploaded on - 13/12/2018 ::: Downloaded on - 27/12/2018 05:00:48 ::: Uday S. Jagtap 689-16-ITXA-2==.doc its original objects. The Tribunal referred to and relied upon the judgment of the Bombay High Court in case of Deccan Gymkhana Vs. Commissioner of Income Tax (2003) 262 ITR 459 and on the Supreme Court in the case of Commissioner of Income Tax Vs. Federation of Indian Chambers of Commerce & Industries, (1981) 130 ITR 186 to make a distinction between the purpose of the Trust and the powers conferred upon the Trust to accomplish its original objects.
Bombay High Court Cites 7 - Cited by 5 - S H Kapadia - Full Document
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