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M/S. Guru Ghasidas Vishwavidyalaya, ... vs Commissioner Of Income Tax ... on 9 February, 2024 cites

M/S. Ananda Social And Educational ... vs The Commissioner Of Income Tax on 19 February, 2020

In terms of the aforesaid observations respectfully following the judgment in the case of Ananda (supra), in absence of any contrary decision, fact, or submission by the revenue, we are of the considered view that the rejection of the request of registration u/s 12AB of the Act in the present case was unjustified, uncalled for, and against the settled principle of law.
Supreme Court of India Cites 7 - Cited by 71 - S A Bobde - Full Document

Fifth Generation Education Society vs Commissioner Income-Tax on 10 May, 1990

In the matters of Commissioner of Income Tax vs Vijay Vargiya Vani Charitable Trust1 and Fifth Generation Education vs Commissioner Income Tax2, it is held that at the stage of Section 12A, the Commissioner is not to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of Section 12A read with Rule 17A and whether Form No.10A has been properly filled up. He may also see whether the objects of the trust are charitable or not. At this Stage, it is not proper to examine the application of income.
Allahabad High Court Cites 5 - Cited by 113 - B P Reddy - Full Document

Commissioner Of Income Tax (Exemption) vs Somani Charitable Trust on 15 October, 2020

In the matters of Commissioner of Income Tax vs Vijay Vargiya Vani Charitable Trust1 and Fifth Generation Education vs Commissioner Income Tax2, it is held that at the stage of Section 12A, the Commissioner is not to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of Section 12A read with Rule 17A and whether Form No.10A has been properly filled up. He may also see whether the objects of the trust are charitable or not. At this Stage, it is not proper to examine the application of income.
Supreme Court - Daily Orders Cites 0 - Cited by 3 - Full Document
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