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Audyogik Nidhi Vishwast Sanstha ... vs Cit Exemption, Pune, Pmt Building on 30 April, 2025 cites

Gear Training And Research Foundation, ... vs Cit(Exemption), Jaipur on 2 November, 2021

23. We find the Jaipur Bench of the Tribunal in the case of Gear Training and Research Foundation vs. CIT (E) (2022) 134 taxmann.com 89 (Jaipur - Trib.) has held that where assessee-company was established with main object to develop training and research centre to facilitate skill development to entire chain of work force engaged at various levels in garment and textile industry, since said object was in field of general public utility as per section 2(15) and it was further manifested through specific clause in assessee's MoA that objects of trust were not to be carried out on any commercial basis but to promote garment industry in general, assessee was to be allowed registration under section 12AA.
Income Tax Appellate Tribunal - Jaipur Cites 16 - Cited by 0 - Full Document

Commissioner Of Income Tax (Exemption) vs Aic@36Ince on 2 February, 2023

21. We find the Hon'ble High Court of Chhattisgarh in the case of CIT (E) vs. AIC@36Ince (2025) 170 taxmann.com 496 (Chhattisgarh) has held that where main activities of assessee-society were to implement State Policy, to establish technology business incubators in State and to raise funds for start-ups from venture capitalists, financial institutions and angel investors, activities of assessee- society were for charitable purpose for public at large and finding recorded by Commissioner that activities of assessee Society were in nature of trade, commerce or business and covered by proviso to section 2(15) was not correct finding, thus, Tribunal was justified in directing Commissioner to grant registration under section 12AA. The relevant observations of the Hon'ble High Court read as under:
Chattisgarh High Court Cites 0 - Cited by 0 - Full Document
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