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1 - 10 of 12 (0.24 seconds)Commissioner Of Income-Tax vs Shri Thyaga Brahma Gana Sabha (Regd) on 14 June, 1990
11. The CIT v. Thyaga Brahma Gana Sabha (supra) is another judgment relied on by the petitioner. There, the Court was considering the object of the assessee. In that case, the object was to impart education in several branches of the fine arts. The Court noticed the object to come to a conclusion that promoting the advancement of music and other fine arts is acceptable on the facts of this case. Music is part of the trust objects of the trust. In the light of the object of the Sabha, the Court ruled that there is charitable character in the said case. This judgment is distinguishable on facts. In the case on hand, the authority has not rejected the case of the petitioner on the ground that music performance as held by the trust is not in any way opposed to the objects of the trust. What was objected to was the way in which things were conducted by the trust by using concerts to further its business interests. This judgment is equally not applicable to the facts of this case.
Commissioner Of Income-Tax, Bombay ... vs Trustees Of Visha Nima Charity Trust on 23 February, 1982
12. The 3rd case is CIT v. Trustees of Visha Nima Chanty Trust (supra). In that case, the Court noticed the receipt of voluntary contributions from institutions to hold in favour of the trust. The Court noticed that the contribution received could never be recorded as income derived by the assessee-trust from property and neither counsel has advanced any argument to that effect before the Court. This judgment is not applicable to the facts of this case.
C.I.T., Andhra Pradesh vs Trustees Of H.E.H.. The Nizam'S Family ... on 30 September, 1986
14. The Andhra Pradesh High Court in the case of CIT v. Trustees of H.E.H. The Nizam's Charitable Trust (supra) considered various provisions of the Act. On facts, the Court ruled that the assessee was entitled to benefits under exemption.
N.N. Desai Charitable Trust vs Commissioner Of Income Tax on 5 May, 1999
10. M.N. Desai Charitable Trust v. CIT (Guj) (supra) is a case relied on by the petitioner. A reading of the said judgment would show that in the said case, the CIT has rejected the application after noticing these facts. The Court noticed the order of the CIT refusing approval is founded on wholly irrelevant considerations by trenching upon the field of the AO by pronouncing on the taxability or non-taxability of any income in respect of the assessments for the past year which are yet to be completed. In those circumstances this Court interfered in that case. Desai Charitable Trust judgment of the Gujarat High Court is factually distinguishable.
Section 12A in The Income Tax Act, 1961 [Entire Act]
Fifth Generation Education Society vs Commissioner Income-Tax on 10 May, 1990
13. The next judgment of the Supreme Court is the case of Fifth Generation Education Society v. CIT. This again is a case with regard to exemption in the matter.
Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax,Calcutta on 4 August, 1997
16. The respondent has relied on a judgment of the Supreme Court in Upper Ganges Sugar Mills Ltd and Ors. v. CIT . The Court in the said judgment considered the scope of Section 80G and noticed the charitable character of the institution. The Court noticed that donation in that case falls outside the scope of Section 80G.
Mundakapadam Mandirams Society vs Commissioner Of Income-Tax on 5 September, 2002
17. The second judgment relied on by the respondent is The Mundakapadum Mandirams Society v. CIT (2003) 258 ITR 395 (Ker). In the said case, registration was declined in the light of an admitted receipt of Rs. 25,000. Therefore, what is clear to this Court is that grant of exemption or renewal is not automatic in character. It is subject to the satisfaction of the authority with regard to the renewal or registration. It stands to logic because Section 80G provides for exemption from payment of income-tax. The revenue to the Government is denied on account of exemption in terms of laws. Therefore, the authority has to look into the object of the institution and also the facts and circumstances of each case to satisfy itself with regard to the charitable character and with regard to its activities in terms of Section 80G r/w Rule 11AA of the Rules. Only on being satisfied with the objects, registration of renewal is permissible in terms of the facts available on record under Section 80G of the Act. In the case on hand, as I have already ruled that the authority is correct on facts and it cannot be said that any case as such is made out by the petitioner. In these circumstances, I do not find any justifiable grounds to interfere with a well reasoned order of the authority on facts,
Commissioner Of Income-Tax vs Sarladevi Sarabhai Trust-No. 2 on 29 March, 1988
3. Respondents have entered appearance. Sri Javali, learned counsel, invites my attention to the material facts to contend that the CIT has committed an error in not noticing the facts and the law in the case on hand. He says that the object of the trust was not in any way diluted by the petitioner warranting "no renewal" on the facts of this case. He relies on the judgment of the Gujarat High Court in N.N. Desai Charitable Trust v. CIT , CIT v. Sri Thyaga Brahma Gana Sabha , CIT v. Trustees of Visha Nima Charity Trust (1982) 138 ITR 564 (Bom), CIT v. Trustees of H.E.H. The Nizam's Charitable Trust and CIT v. Sarladevi Sarabhai Trust .