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Charitable Trust - Judgment Search Results

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Apr 10 2002 (HC)

Anand Charitable Trust Vs. Cwt and ors. (2) Dharan Chand Charitable Tr ...

Court: Delhi

Reported in: (2002)175CTR(Del)19

from CW 129 of 1982.2. The petitioner is a public charitable trust constituted and founded in terms of Indenture dated 8-4-1971, clause (i), by way of bonus shares allotted to the trust or institution;(ii) any assets (being debentures issued by, or on

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Feb 22 1993 (HC)

Trustees of Mangaldas N. Verma Charitable Trust Vs. Commissioner of In ...

Court: Mumbai

Reported in: (1993)112CTR(Bom)209; [1994]207ITR332(Bom)

settled a sum of Rs. 20,000 on a trust for charitable purposes. The said sum was invested in a firm in such a company because this is a case where the trust has received a donation in the form of shares. Therefore,

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Nov 01 1999 (TRI)

Al-madeena Charitable Trust Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2001)76ITD214(Coch.)

of device and/or mala fides, the amount contributed to other charitable institutions out of the income accumulated under sub-section (2) is assessment year 1990-91". (a) that the assessee is a charitable trust in nature as per the deed of trust executed by

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Apr 14 1980 (HC)

Jaipur Charitable Trust Vs. Commissioner of Income-tax, Central, Delhi

Court: Delhi

Reported in: [1981]127ITR620(Delhi)

of the clauses considered in the case of the Jaipur Charitable Trust empowering the trustees to carry on a business. Clauses hand, each one of the objects set out in the trust deed should be treated as equal components of the trust

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Feb 27 1980 (HC)

Umaid Charitable Trust Vs. Commissioner of Income-tax

Court: Rajasthan

Reported in: (1980)15CTR(Raj)317; [1980]125ITR55(Raj); 1980(13)WLN311

legislature did not intend to debar a trust created for charitable purpose from holding property under trust including a business undertaking This trust shall be called 'UMAID CHARITABLE TRUST'. 2. The trustees shall hold the said sum of Rs. 5,100 (rupees five

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Apr 03 1974 (HC)

Sri Dwarkadheesh Charitable Trust Vs. Income-tax Officer, c Ward

Court: Allahabad

Reported in: [1975]98ITR557(All)

religious institution derived from voluntary contributions and applicable solely to charitable or religious purposes shall not be included in the total 11 apply, such contributions shall, in the hands of the trust or institution receiving the contributions, be deemed to be income

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May 02 2008 (HC)

Umaid Charitable Trust Vs. the Union of India (Uoi) and ors.

Court: Rajasthan

Reported in: (2008)218CTR(Raj)30; [2008]307ITR226(Raj)

trust-deed clearly shows that said trust had undertaken activities of charitable nature and it is not meant for any particular religion the Income-Tax Act, 1961.27. In CIT v. Indian National Theater Trust (2008) 214 CTR (Delhi) 641 the Delhi High Court held

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Feb 17 1986 (HC)

Mullick Somnath Charitable Trust Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1986]160ITR3(Cal)

, it was held that the trust was a public charitable one and exempt from wealth-tax under Section 5(1)(i) of the and stand possessed of the trust property up to the trust following : (i) The trustees shall with the said sum

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Feb 18 1991 (TRI)

Kohinoor Charitable Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)37ITD406(Delhi)

parties, especially when one of them happens to be a charitable trust.The parameters as defined in Section 13(2)(a) to (h) are as donation made by one charitable trust to another charitable trust, which donation is always considered to be an application of

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Sep 06 1985 (TRI)

Dalmia Charitable Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)15ITD480(Delhi)

to which income is applied to such purposes. Where the charitable trust owns certain capital assets and such capital assets are part of the net consideration is so utilised or the trust is held in part for charitable purposes. We are not

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