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1 - 10 of 14 (0.34 seconds)Section 133A in The Income Tax Act, 1961 [Entire Act]
Accurate Education & Research Society, ... vs Department Of Income Tax on 23 February, 2016
Moreover in the present case the misappropriation and siphoning of funds has
been established and thus facts of the present assessee are different from the
facts of the case of DCIT versus Cosmopolitan Educational Society (supra).
Commissioner Of Income-Tax, Madras vs T.S.P.L.P. Chidamebaram Chettiar ... on 21 January, 1971
In the case of Commissioner of Income Tax versus RS Bajaj society the
Hon'ble High Court has held that the registration under section 12AA cannot be
refused on the ground that trust had not yet commenced charitable or religious
activity and only genuineness of the objects was to be tested at the time of
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registration and not activities which was not commenced by that time. Whereas
in the present case the activities started long ago, and therefore facts of the
present case being different from the cited case, the ratio of the cited case is not
applicable over the facts of the case.
Guru Govind Singh Education Society vs The Commissioner Of Income Tax on 5 February, 2013
In the case of Guru Gobind Singh Educational Society versus
Commissioner of income tax (supra) the assessee was an educational society and
was granted registration under section 12AA(3) of the Act, however
subsequently the Commissioner found various irregularities in activities of the
assessee society, mainly (i) assessee had opened bank accounts in the names of
its members with the motive of transferring concealed business income from its
books to bank accounts of members, (ii) there was dispute amongst members of
society regarding management of society, (iii) assessee had debited a sum of Rs.
49 Lacs in its books of accounts as advance for land without furnishing
complete details , and in view of these irregularities, he cancelled registration
granted to the assessee under section 12 AA of the Act. The Tribunal found
from records that the amounts deposited in the bank accounts of the members of
the assessee society had not been utilized by the members for their personal use
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The Corbett Education Society
and no proof had been brought to show any concealed income of assessee
society and siphoning of its income in manner alleged and further dispute
between members had no effect on objects and activities of the assessee society
and further amount debited in books of assessee were used either for purchase of
land and for further enhancement of the object of the society and that affidavits
of the persons concerned who advanced said sum had been furnished by the
assessee. In view of the said facts, the Tribunal held that no case of personal
benefits to members of assessee prompting cancellation of registration had been
made out and the Commissioner was not justified in cancellation of registration
already granted to the assessee. The facts of the cited case are different from the
facts of the assessee. In the cited case no misappropriation or siphoning off of
income of the Society was established, whereas in the present case siphoning of
income of the society by the family members of the members of the
management committee has been duly established, and therefore the ratio of the
said decision is not applicable over the facts of the case of the assessee.
Section 12A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax-Ii Aayakar ... vs M/S Manav Vikas Avam Sewa Sansthan ... on 7 January, 2010
In the case of Commissioner of Income Tax versus Bharat Sewa Sansthan
(supra) the assessee, a Society registered under section 12A of the Act, was
denied exemption by the Assessing Officer observing that (i) huge amounts
spent by the assessee and passed on to two other organization had no obvious
link with charitable purpose and their immediate hidden purpose was to benefit
members of the society and (ii) President and Treasurer of society had occupied
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a building, which was owned by assessee sister concern at a nominal rent
however the Hon'ble Court has held that the Assessing Officer had not
mentioned anywhere that funds were misappropriated and were not utilized for
objects of the society and therefore in view of the aforesaid position, the
Assessing Officer was wrong in denying exemption to the assessee. In the cited
case the Assessing Officer has not found misappropriation of funds, whereas in
the present case the Commissioner of Income-tax has brought on record
misappropriation or siphoning off income by the family members of the
members of the Society, and thus the ratio laid down in the cited case is not
applicable over the facts of the present case.
Commissioner Of Income Tax - I vs M/S Spring Dale Educational Society ... on 18 October, 2011
In the case of Commissioner of Income Tax-1, Ludhiana versus Spring
Dale Educational Society (supra), the Hon'ble court has held that while
examining application seeking registration under section 12AA of the Act,
manner of application of funds of trust do not fall within the purview of the
Commissioner and Commissioner should only satisfy himself about the
genuineness of the aims and objects of the trust / institution and genuineness of
its activities as enumerated in clause (b) of subsection (1) of section 12AA of the
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Act. In the present case, the Commissioner of income tax has refused
registration as he did not find the activities of the Society as genuine, thus, the
facts of the present case are different from the facts of that cited case, hence
ratio of the said case is not applicable over the present case.
Orpat Charitable Trust vs Commissioner Of Income-Tax on 13 December, 2001
In the case of Orpat Charitable Trust versus Commissioner of income tax
(supra) the issue of refusal to grant approval to assessee trust under section
80G(5) of the Act on the ground that the assessee trust had acted in
contravention of section 11(5) of the Act was not held to be justified. Since the
issue in dispute in the present case is registration under section 1 AA of the Act,
the ratio of the cited judgments is not applicable over the facts of the assessee.
Fifth Generation Education Society vs Commissioner Income-Tax on 10 May, 1990
In the case of Fifth-Generation Education Society (supra), the Hon'ble
High Court of Allahabad in the writ petition of the assessee society, who did not
carry out any charitable activity, held that
"merely because the objects of a charitable trust are general, they do not
cease to be charitable. It is also not the requirement of section 12A that
any activity should be carried on by the charitable Society for obtaining
registration."