Court : Kerala
Reported in : [1997]227ITR317(Ker)
..... it is a society registered under the societies registration act, 1860.according to the memorandum of association, it is a society formed solelyfor educational purposes and with a non-profit motive. ..... decisions, it is clear that if ah institution exists solely for the purpose of education and it derives income from any other source and if that income is used only for the purpose of education, then it will come under section 10(22) of the income-tax act, it is clear from the memorandum of association of the society that chits are being conducted in order to make use of the commission for the purpose of education. ..... balachandran, contended that exemption had been granted to the petitioner-society regarding the donations, under section 80g for the various assessment years up to 1987-88. ..... the first point to be decided is whether it was justified on the part of the commissioner to deny exemption under section 80g on the ground that the society is deriving income from running chits. .....
Tag this Judgment!Court : Kerala
Reported in : 2006(3)KLT67; (2006)IIILLJ427Ker
..... it is seen that it is an inclusive definition and among other establishments it includes any commercial establishment coming within the meaning of section 2 of the kerala shops and commercial establishments act 1960, an establishment including a society registered under the societies registration act, 1860 or the travancore cochin liberary, scientific and charitable societies registration act, 1955, which carries on any business, or trade or any work in connection therewith or ancillary thereto and which employs, or on any working day during the preceding twelve months employed, more ..... it has also been clearly provided that such establishments included societies also whether they are registered under the societies registration act, 1860 or the travancore cochin literary, scientific and charitable societies registration act, 1955, in case such societies carry on any organised activity in connection with the objects of the society and in the process employ the prescribed number of employees ..... is the contention of the petitioners that it is a society registered under the provisions of the travancore cochin literary, scientific and charitable societies registration act, 1955 and it is an association of persons accepted as members of the club as per the provisions of the memorandum of association and bye-laws of the club. ..... the contention that for the only reason that the petitioner is an association of members, the club does not come under the provisions of the act cannot be accepted. .....
Tag this Judgment!Court : Kerala
Reported in : 2006(2)KLT17
..... ((c) xxxxxxxxxx(d) a society registered or deemed to have been registered under the travancore cochin literary, scientific and charitable societies registration act, 1955 (xii of 1955)or the societies registration act, 1860 (central act 21 of 1860), which is subject to the control of the government of kerala and which is notified, in this behalf, in the gazette.4. ..... item 11(b) of the schedule reads thus'accordingly memorandum of association and rules of the mission were amended as per ext.p5 regarding the working of the projects by the saksharatha samithi as can be seen from ext.5. ..... item l(f) in schedule 3 reads thus:similarly, section 173 of the act defined the duties and powers of the district panchayats and they are bound to carry out the duties mentioned in schedule 5. ..... the word 'public servant' is defined under section 2(o) which reads as follows:2(o) 'public servant' means a person who is or was at any time:(i) xxx(ii) xxx(iii) xxx(iv) xxx(v) xxx(vi) xxx(vii) a person in the service or pay of, -(a) xxxxxxxxx(b) a statutory body of a corporation (not being a local authority) established by or under a state or a central act, owned or controlled by the government of kerala and any other board or corporation as the government may, having regard to its financial interest therein, specify ..... this judgment will not prevent the government from notifying the authority in the gazette under section 2(o)(iii)(d) in view of the various functions vested on it. .....
Tag this Judgment!Court : Kerala
Reported in : [1973]87ITR175(Ker)
..... , shri shaila industrial & spiritual colony charities, a registered society under the societies registration act, 1860, for the six assessment years 1952-53, 1953-54, 1954-55, 1955-56, 1956-57 and 1957-58 claimed exemption of its income from tax under section 4(3)(i) of the act. ..... , we have to deal with the contention raised by counsel for the assessee that the finding entered by the tribunal on a reading of the relevant documents, the trust deed, and the memorandum of association of the assessee-society as it was, and as it was amended, that the objects of the society are for charitable purposes is a finding oh a question of fact and that no specific question having been referred to this court as to the correctness of this finding that finding must be ..... all property and income of the charities shall be applied solely towards the promotion of the objects of the charities set forth in this memorandum of association, and no portion thereof shall be paid or transferred directly or indirectly by way of dividend bonus or otherwise howsoever by way of profits, to the persons who at any time are or have been trustees or members of the charities or to anyone of them or ..... so understood, there cannot be any difficulty in holding that the memorandum of association as it originally stood before its amendment was for achieving the primary objects of ..... a distinction between the objects in a memorandum of association and the powers taken in the memorandum of association to carry out those objects. .....
Tag this Judgment!Court : Kerala
Reported in : (1959)IILLJ505Ker
..... the disputes were referred to the tribunal on 12 june 1957 whereas the association was registered on 20 august 1957 under the societies registration act, xxi of 1860. ..... fact that the registration has been made after the disputes were referred for adjudication, this is only an attempt by the association to have themselves represented by legal practitioners in the industrial dispute by giving them the appellation of being officers of an association of employers, the tribunal went into the objects of the association with reference to the provisions of the societies registration act and then came to the conclusion that the objects of the association have nothing to do with the objects mentioned in the societies registration act. ..... the registrar had no objection to register it under the societies registration act. ..... on this reasoning the tribunal came to the conclusion that the association itself has been brought into existence long after these cases were referred for adjudication and that the attempt is patently to circumvent the provisions of section 36(4) of the act and it also held that sri kadar and sri ahamed who are legal practitioners are not entitled to represent the employers in those cases.5. mr. p. ..... the association itself was registered on 20 august 1957 and a copy of the memorandum of the rules of the association has also been filed.4. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1992Ker406
..... defendants contended that by virtue of the registration of the school under the societies registration act ii changed the character of the trust property and therefore section 92 has no application. ..... raised by the appellants is that the public trust created by the defendants was later got registered under the societies registration act and therefore the provisions contained in section 92 of thec.p.c. ..... bench negatived this plea and held at page 88 (of air): 'the effect of the societies registration act is not to invest properties of the society with the character of trust property. ..... , which was being managed by the trust, was registered under the societies registration act for its management. ..... if there was a trust createdby the public, for a public charitable purpose namely establishing, maintaining and running a school the fact of the registration of a society could not change the character of the properties which had already been constituted as trust properties and impressed with the trust and any addition to those properties must also have ..... ' the plea of the appellants' counsel that the registration of the trust under the societies act will alter the nature and character of the property cannot be ..... group of some other people formed 'sree dharma satha sabha' and that too got its registration under the charitable societies act. ..... committee was formed with the name akamala sree dharma sastha sabha and it was registered under the kerala literary, scientific and charitable societies act. .....
Tag this Judgment!Court : Kerala
Reported in : (2005)194CTR(Ker)475; [2005]278ITR165(Ker)
..... -society is one which is registered under the travancore cochin literary and scientific charitable societies registration act (xii of 1955) with registration ..... the petitioner, the objects of the society as per the deed are charitable and that it is entitled to registration under section 12a of the it act, 1961 (for short 'the act'). ..... the respondents, on the other hand, submits that the petitioner had produced the deed containing the bye-laws of the society, as per which the only object was to protect the erring professionals, who are members of the society from action under the consumer protection act and under other enactments for professional negligence or misconduct, the senior counsel further submits that the cit after due consideration of ..... the cit with reference to the contentions of the petitioner, has noted that although subsequently preamble has been modified when it made amendment to the memorandum and bye-laws, in substance, the object of the society practically remains the same, that is, defend its members from the consumer disputes. ..... counsel further submitted that, the society is created to maintain high standard of services in the medical profession and to provide a uniform and higher standard of medical care to the public with respect to which the society set up various measures to prevent the accidents associated with during the course of medical ..... surat art silk cloth manufacturers association (1980) 121 itr 1 (sc) ..... ahmedabad mill owners' association : [1977]106itr725 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1992Ker267
..... union of india, air 1983 sc 130 : (1982 lab ic 1) the question whether a society registered under the societies registration act, 1860 has the locus standi to maintain the petition before the supreme court was considered. ..... that letter-head shows that the association is registered under the societies act with registration no. ..... transport undertaking in the following terms:'state transport undertaking means any undertaking providing road transport service, where such undertaking is carried on by,-- (i) the central government or a state government; (ii) any road transport corporation established under section 3 of the road transport corporations act, 1950 (64 of 1950); (iii) any municipality or any corporation or company owned or controlled by the central government or one or more state governments, or by the central government and one or more state governments. ..... section 9 of the co-operative societies act provides that the registration of a society shall render it a body corporate. ..... delhi municipality, air 1981 sc 1395 : (1981 cri lj 871), their lordships had to consider whether a member of the indian administrative service, whose services were placed at the disposal of a cooperative society registered under the bombay co-operative societies act can be considered as a public servant, within the meaning of clause (12) of section 21 of the penal code for purposes of section 197 of the code. ..... such associations of individuals come within the mischief of section 71(4) of the act. .....
Tag this Judgment!Court : Kerala
Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)
..... the 'preamble' and contents of section 32 of the travancore cochin literary, scientific and charitable societies registration act (xii of 1955) describing the eligibility of the societies to get the benefit, the petitioners admittedly since are registered under the kerala act, they are liable to be reckoned automatically under the it act as well, particularly when extended definition is given under the kerala act unlike the it act. ..... the petitioners are state government owned societies registered under the travancore cochin literary, scientific and charitable societies registration act (act xii of 1955), allegedly with the main object of setting up of information ..... referring to the contents of the 'memorandum of association' of the petitioner as specified in para 3, it is contended that, in order to perform the object of society as enumerated in para 3.1, the society may carry out the functions as stated ..... being pursued by the petitioners, particularly as contained in the 'memorandum of association' extracted by the respondent in the statement filed in writ petn ..... defined under the statute; but for the inclusive nature of the term as specified under section 2(15) of the act, which as existed before the amendment is as follows :section 2(15) : 'charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.as per section 2 of the finance act, 2008, the said provision was amended adding a 'proviso' w.e.f. .....
Tag this Judgment!Court : Kerala
Reported in : [2001]252ITR668(Ker)
..... according to the 4th respondent, the petitioner which is a youth club registered under the travancore cochin literary scientific and charitable societies registration act, 1955 ceased to be functional and this original petition at the instance of such a non-existing body of persons is not maintainable ..... petitioner is a society registered under the travancore-cochin literary scientific and charitable societies registration act, 1955 (reg. no ..... as against the specific grounds urged in the original petition regarding the violation of section 4 of the act and rules 7, 11 and 12 of the rules, the counter affidavit of the 1st respondent contains only a vague and general statement which reads:'9 ..... the decision taken to assign the land to the 4th respondent is in violation of the mandatory provisions contained in the kerala land assignment act and the rules, since the procedure prescribed under rules 11 and 12 of the rules was not observed.8. ..... reported in 1961 klj 1192 a division bench of this court (ansari (cj) and raghavan (j) held that 'any assignment by the prescribed authority under the kerala land assignment act must be after the stages under sections 4 and 5 been gone through'. ..... and p4 have passed malafide and flouting the mandatory provisions in the kerala government land assignment act, 1960 (act 30 of 1960) and the kerala land assignment rules, 1964.3. ..... government which is the custodian of public property cannot act against public interest or in a manner offending article 14 of the .....
Tag this Judgment!