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1 - 10 of 13 (0.67 seconds)The Indian Penal Code, 1860
Rajasthan Public Trust Act, 1959
Section 12A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
M/S. Ananda Social And Educational ... vs The Commissioner Of Income Tax on 19 February, 2020
As regards the other four allegations on the activities of the
trust the bench noted from the detailed filed by the assessee ld.
CIT(E) noted that the assessee has not submitted the details of
the actual work done by the trust and not proved that such
expenses are of a charitable nature. He also commented that the
assessee conducted only four camps and expenses incurred are
on the professional fees only no details of the actual work vis a
vis the professional fees were justified. In the case of professional
fees paid it was not the assessee case to justify when a
professional charge to the assessee and assessee has paid the
fees is enough to check the payment and reasonable is to be
seen if the payment were made to the relatives here that is not
27 ITA No. 714/JPR/2024
Jaipur National University Society for Social Welfare
the observations of ld. CIT(E). Thus, when the assessee proved
based on the activities of the trust it was the case of ld. CIT(E)
and not of the assessee prove the activity. The bench observed
that Hon'ble Supreme Court upheld the Delhi High Court's
decision, affirming that a in a case of newly registered trust,
registration can be granted under Section 12AA based on its
stated objectives and proposed activities, even in the absence of
any prior activities while dealing with the appeal of the revenue in
Civil Appeal no(s). 5437-5438/2012 in the case of Ananda Social
and Education Trust Vs The Commissioner of Income Tax &
ANR. The relevant observation of the apex court reads as under:
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Dit vs Brarat Diamond Bourse on 19 December, 2003
DIT vs Bharat Diamond Bourse (2013) 126 taxaman 365 (SC),
wherein the Hon'ble SC held that where primary or dominant
purpose of institution is charitable and other objects which by
themselves may not be charitable but are mere ancillary or incidental
to primary or dominant object, the same would not prevent the
institute from validly being recognized as charity.
M/S.Infoparks vs The Deputy Commissioner Of Income Tax on 16 October, 2009
(a) that of overlooking the first 6 activities covered by s. 2(15) and
focusing on the 7th activity which has a correlation to the first proviso
and (b) that of looking at the gross receipts even before the grant of
registration.--Andhra Pradesh State Seed Certification Agency vs.
Chief CIT (2013) 256 CTR (AP) 380 : (2013) 83 DTR (AP) 23 :
(2013) 356 ITR 360 (AP) and Infoparks vs. Dy. CIT (2009) 227 CTR
(Ker) 486 : (2009) 31DTR (Ker) 162 : (2010) 329 ITR 404 (Ker)
distinguished."