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1 - 9 of 9 (1.44 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 80G in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Ahmedabad Rana Caste Association vs Commissioner Of Income Tax, Gujarat on 16 September, 1971
8.4.9 The Ld. AR's reliance in the case of Ahmedabad Rana Caste
Association v. CIT 82 ITR 704 (SC) is also of no help since the facts of
both the cases are distinguishable. In the above cited case, the assessee
was an Association of Persons belonging to Rana caste/community of the
city of Ahmedabad providing education, medical help to the members of
their community who are natives of Ahmedabad and other members of the
community accepted by their caste according to its age old custom and
usage and resident of the city. It was held in this case that to serve a
charitable purpose it is not necessary that the objects should be to benefit
ITA No.301 & 302/B/09
Page 16 of 17
the whole of mankind or all persons in a country or state, but it is sufficient
if the intention is to benefit a section of the public.
8.4.10 While as in the present case (Bangalore Urban and Rural
District Co-operative Milk Producers Societies Members and Employees
Welfare Trust) is a trust formed for the upliftment and prosperity of the
members of the milk producers societies and their family members and in
order to safeguard the interest of the members of such societies.
Therefore it goes without saying that the assessee trust emerges out from
the members involved in a particular commercial activity and exists mainly
for the purpose of the well being of the members of a particular
trade/occupation on a mutuality concept.
Section 13 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Red Rose School on 7 February, 2007
8.4. With due respects, we have perused the finding of the Jurisdictional
Hon'ble High Court referred supra on which the assessee has placed a
strong reliance. The prime issue before the Hon'ble Court was that,
whether the Hon'ble Tribunal was right to opine that, notwithstanding the
various discrepancies and misapplication of the funds of the trust as noticed
by the Commissioner, the trust nevertheless having the object of running
educational institutions, would qualify as a trust having a charitable purpose
as one of its objects and after referring to the various authorities on the
subject, following the decision of Allahabad High Court in the case of CIT v.
Red Rose School reported in (2007) 212 CTR (All) 394 and which in turn
had followed several other like decisions of other High Courts, allowed the
appeal being of the view that the scrutiny as to the application of funds is an
exercise required to be undertaken by the assessing officer and not
necessarily by the Commissioner while granting registration under section
12A in an application filed under section 12AA and accordingly allowed the
appeal..... ."
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