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1 - 10 of 10 (0.20 seconds)Section 2 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Halai Nemon Association on 2 November, 1998
held in 243 ITR 439 in CIT
vs. Halai Nemon 300 ITR 365 (Mad) CIT vs.
Association. Further DIT Sri Rao Bahadur Adk
mentions that the Dharmaraja Educational
accounts of the trust Charity Trust.
shows hall rent received.
Sole Trustee Loka Shikshana Turst vs Commissioner Of Income Tax, Mysore on 28 August, 1975
a. "The activity of the trust to conduct tutorial classes
for various courses at best could be considered as
tuitions provided to the students. This is not an
activity which falls within the purview of education
under the definition of charitable as per section
2(15) of the IT Act. This activity of the trust is
commercial in nature and does not fall within the
purview of education as defined by the Hon'ble
Supreme Court in the case of Sole Trustee, Loka
Shikshana Trust vs. CIT (1975) 101 ITR 234.
Additional Commissioner Of Income-Tax ... vs Surat Art Silk Cloth Manufacturers ... on 19 November, 1979
held in 243 ITR 439 in CIT
vs. Halai Nemon 300 ITR 365 (Mad) CIT vs.
Association. Further DIT Sri Rao Bahadur Adk
mentions that the Dharmaraja Educational
accounts of the trust Charity Trust.
shows hall rent received.
Section 11 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Jodhpur Chartered Accountants Society on 9 April, 2002
Commissioner Of Income-Tax, ... vs Saraswath Poor Students Fund on 15 June, 1984
education. Relies on the 139 ITR 226 -
decision in 101 ITR Ecumenical Christian
234(SC) -Lok Shikshana Centre vs. CIT
Trust
150 ITR 142 - CIT vs.
Saraswath Poor Students
Fund
225 ITR 1010 (SC)
Thiagarajar Charities Vs.
Addl. CIT & Anr.
Indian And Eastern Newspaper Society ... vs Commissioner Of Income Tax, New Delhi on 31 August, 1979
knowledge which falls
under the category of 134 ITR 421(All) - Ganga
general public utility and Prasad Verma Memorial
thus commercial in nature Society Vs. CIT
and outside the purview of
ITA 80/B/2009
Page 4 of 7
s.2(15) of the Act.
Commissioner Of Income-Tax vs Sengunthar Thirumana Mandapam on 28 February, 2006
Further, in the case of CIT
vs. Sengunthar Thirumana
Mandapam reported in 298
ITR 330 (Mad), it was held
that construction of Kalyana
Mantap and letting out to
local people satisfied the
charitable object even though
the trust had not diverted the
accumulated fund for any
other charitable purpose.
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