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1 - 9 of 9 (0.75 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
B.S. Public Education Society, Sonepat vs Assessee on 17 February, 2016
6.2 B.S. Public Education Society Vs. CIT (2014) 19 NYPTTJ 3708 (Del) (DPB 5-
Laxminarayan Maharaj And Anr. vs Commissioner Of Income-Tax And Ors. on 8 September, 1983
Tribunal was
therefore justified in directing registration of trust under s. 12A.--Laxminarayan
Maharaj & Anr. vs. CIT (1983) 37 CTR (MP) 240 : (1984) 150 ITR 465 (MP) relied on."
The Right to Information Act, 2005
Commissioner Of Income Tax-Iii vs Dawoodi Bohra Masjid & ... on 4 August, 2016
6.3 PR CIT (E) Vs. Dawoodi Bohra Masjid (2018 402 ITR 29/ 301 CTR 268 (Guj)
(DPB 11-14) wherein it was held that "From the materials on record, it can be seen
that the Tribunal had gone through the registration details of the assessee trust
contained in the order of Wakf Board and was satisfied that full details of the
functions of the trust were available which would establish the existence of the
trust, its registration by the Gujarat State Wakf Board which also contained details of
objects of the trust, manner of appointment of Mutawalli, etc. Clause (a) of r. 17A
requires that the application of registration under s. 12A of a charitable or religious
trust or institution would be accompanied by the following documents namely,
where the trust is created or the institution is established, under an instrument, the
instrument in original and where the trust is created or the institution is established,
otherwise than under an instrument, the document evidencing the creation of the
trust or the establishment of the institution. Thus, r. 17A nowhere envisages the
existence of a trust deed or its registration. The factum of existence of trust can also
be established by producing documents evidencing the creation of the trust. This is
precisely what has been done in the present case. The order passed by Wakf Board
dt. 20th Nov., 1999 recognises various Daudi Vora trusts and in case of present
assessee also enlisted the objects of the trust, who would be the managers of the
trust and how such managers would be appointed or removed.
Commissioner Of Income Tax(E) Delhi vs Tsurphu Labrang on 15 September, 2017
6.1 CIT (E ) Vs. M/s Arihanth Charitable Trust, Pali DBIT A No. 279/ 2017 vide
order dated 14.11.2017 (DPB 1-3), by the Hon'ble Rajasthan High Court following the
decision of Hon'ble Delhi High Court in the case of CIT(E) vs. Tsurphu Labrang in ITA
484/2016 vide order dated 01.08.2016, affirming the decision of ITAT holding as
under:
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