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Commissioner of Income-tax Vs. Krishi Utpadan Mandi Samiti

Court : Allahabad

Subject : Direct Taxation

Reported in : [2010]186TAXMAN460(All)

exemption under Section 11 of the Act, it should have filed the application for registration immediately after the Finance Act, 2002 came into force i.e., 1-4-2003. No reason had been given for the delay from 1-4-2003 till 27-3-2006 … to any application made on or after the 1st day of June, 2007.15. In the instant cases, prior to 1-4-2003 registration under Section 12A of … Income-tax Act. So these committees claim to be charitable institutions. For this purpose, necessary applications were made under Section 12A which were rejected by the Commissioner of the Income-tax Department but the said registration was granted by the

Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court : Delhi

Subject : Education

of Hamdard's objects prior to 01.04.2009 is concerned. In light of the amendment to Section 2(15) introduced by Finance Act, 2008, the revenue argues that Hamdard ceases to be a charitable organisation with effect from 01.04.2009 and cites … unforeseen calamities without restriction of castes, colour or creed. ? 6. Both Hamdard and HNF are registered under Section 12A read with 12AA of the Act. In Additional Commissioner of Income Tax v. Hamdard Dawakhana (Wakf), (1986) 157 … the Commissioner of Income Tax (Appeals) ( CIT(A) ?) for AYs 2006-07, 2007-08, 2008-09 and 2009-2010, holding that Hamdard was not entitled to the benefit

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of … however, pay the tax for the period from July, 2003 to March, 2007 nor did they furnish half yearly returns. The jurisdictional adjudicating authority i.e., … only for educational activities, it is not liable to pay service tax; as the respondent is registered under Section 12A of the Income Tax Act, 1961 as a charitable trust, it cannot be treated as a commercial training

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … of its governing council.54. It was submitted that the revenue had granted exemptions to the assessee society under Section 12A and Section 10(23C)(iv) while issuing various certificates from time to time (from AY19961997 to 2007-2008); therefore, it had

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

3 of 2008, the Tribunal has passed an order on 30th August, 2007 and referred the following two questions: “(i) Whether on the facts and … was legally justified in holding that the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act, … of a definition of VAT in the B. S. T. Act, 1959, and on a correct interpretation of Section 12A(3) the Tribunal was legally justified in holding that Applicant was liable to pay Sales Tax on the total

Mumbai International Airport Pvt. Ltd. Vs. Regency Convention Centre a ...

Court : Supreme Court of India

Subject : Land Acquisition

Acts : Airports Authority of India Act, 1994 - Section 12,12A

the appellants relied upon the following observations of a two-Judge Bench of this Court in Sumtibai v. Paras Finance Co. [2007 (10) SCC 82] to contend that a person need not have any subsisting right or interest … semblance of title, in the property in dispute.15. Learned counsel for the appellants contended that in view of section 12A of the Act when AAI granted a lease of the premises of an airport, to carry out any

M/S. Technique Unemployed Engineers Co-operative Society Ltd. Vs. Comm ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Service Tax

under Section 78 and penalty under Section 76 (not quantified) and Rs.5,000/- penalty under Section 77 (2) of Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant Shri A.K. Agarwal for the applicant submits that the … is not to earn profit but social service. In support, he has referred to registration certificate issued under Section 12A of the Income Tax Act, 1961 by the Commissioner of Income Tax, Kolkata. It is his submission that

The Commissioner of Income Tax. Vs. M/S. Indian Gospel Fellowship Trus ...

Court : Chennai

Subject : Direct Taxation

Law School of India vs. Director of Income-tax [(2009) TIOL 118]; and7. Commissioner of Income-tax vs. Sanmark Motors Finance Ltd. [(2010) 322 ITR 309].8. Learned senior counsel also relied upon the recent decision of a Division Bench … inception of the trust, but granted the same with effect from 01.04.2007 in accordance with the proviso to Section 12A(a)(i) of the Act, thereby restricting the registration with effect from the financial year in which the application was

Dr. Aby Paul, vs State of Kerala,

Court : Kerala

copy of the same is produced as Ext.P9. Pursuant to Ext.P13, an inspection was conducted by the Senior Finance Officer along with a Junior Superintendent and three Senior Clerks of his Office into the allegations against the … The counsel for the petitioner submitted that the power of the Government to initiate disciplinary action is availableunder Section 12A of the Kerala Education Act. As per the provision, Government shall have power to take disciplinary proceedings against

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

relation to the service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC Bank also claimed that in terms of Clause 4(v) of the … to a duty of excise: - 9C, 9D, 11B, 11BB, 11C, 12 12A, 12B. 12C, 12D, 12E, 14, [14AA]*, 15, 33A, 35F, 35-FF to 35-O … erroneously relied upon the provisions of Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single Judge applies only to refund of