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1 - 10 of 13 (0.66 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
Kamaraju Venkata Krishna Rao vs The Sub-Collector, Ongole And Anr on 8 August, 1968
Hon'ble Supreme Court in the case of
Venkata Krishna Vs. Sub Collector AIR 1969 SC 563 has held that a tank
is a charitable institution when there is a dedication in favour of that
13 ITA No. 143/JP/2013
Emmanuel Bible Institute Samiti, Kota vs. CIT, Kota
tank.
Commissioner Of Income-Tax vs Radha Swami Satsang. on 19 September, 1986
Hon'ble Allahabad High Court in the case of CIT Vs. Radha Swami
Satsang Sabha has held that Dayal Bagh Satsang Sabha of Agra is an
institution.
Masjid Shahid Ganj Mosque vs Shiromani Gurdwara Parbandhak ... on 2 May, 1940
A 'madarsah' is an institution as held by Privy Council in
Masjid Sahid Ganj Vs. Shiromani Gurudwara Prabandhak Committee AIR
1940 PC 116. From the above it appears that the word 'institution' is
wide enough to include a school, which has been established for
imparting education. Merely because the assessee-school does not have
power to purchase, acquire or sell the property, does not mean that the
school will cease to exist as an institution. The status of the assessee
could be AOP in the absence of any memorandum of association or
trust deed. Therefore, in our considered opinion, the ld. DIT
(Exemption) has not examined the status of the assessee-school right
perspective..."