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1 - 10 of 10 (0.27 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 63 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax Exemption ... vs M/S Reham Foundation Kandhari Lane Lal ... on 26 September, 2019
(emphasis supplied by us)
5
ITA No.- 304 & 305/Del/2026
Social Welfare Public Trust
5.1 The Ld. AR also relied upon the decision of Hon'ble Allahabad High Court in
the case of Commissioner of Income-tax (Exemption) vs. Reham Foundation LKO
(supra) to submit that if the Tribunal is satisfied with the conditions attached to the
grant of registration to the assessee trust u/s 12 A of the Act, then the Tribunal could
direct registration of Trust without remanding the matter to the Ld. CIT(E). The above
plea of the assessee has been carefully considered but not found to be acceptable as
the facts are distinguishable in the present case. In the case before the Hon'ble
Allahabad High Court, the CIT(E) had refused to accept application for registration
of Trust u/s 12AA of the Act, after recording his findings on the basis of materials on
record before him holding that activities and objects of the trust were not genuine but
the Tribunal on the basis of same material on record came to conclusion that the order
of the CIT(E) was perverse since it was passed ignoring, misconstrued or
misinterpreting such evidence. On the other hand, in the present case the
Supplementary Trust Deed by which 'Irrevocable' clause was incorporated on
01.12.2025 by the settlor in the principal deed executed on 15.01.1981 was not before
the Ld. CIT(E), when the Ld. CIT(E) rejected the application of the assessee.
Therefore, the facts are distinguishable in the present case and therefore, the decision
relied upon by the assessee will not be applicable in the given facts of the case of the
assessee.
Section 60 in The Income Tax Act, 1961 [Entire Act]
Section 61 in The Income Tax Act, 1961 [Entire Act]
Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Intellectuals Forum, Tirupathi vs State Of A.P. & Ors on 23 February, 2006
In Intellectuals Forum, Tirupathi v. State Of A.P And Others (AIR 2006 SC 1350),
the Hon'ble Supreme Court noted that property subject to a public trust must be held
available for use by the general public and cannot be sold or diverted from its particular
use. The cy-près doctrine is the specific legal tool that applies this philosophy to charitable
endowments. In this case, the Hon'ble Supreme Court has emphasized that
public/charitable property must not be allowed to be diverted and must remain perpetually
dedicated to public benefit.
Section 11 in The Income Tax Act, 1961 [Entire Act]
1