Court : Gujarat
..... while considering the aforesaid and the scope of the inquiry at the time of recognition under section 80g(5) of the act by the appropriate authority, the division bench has observed and held as under: "from the aforesaid it appears that the sole ground that has prevailed with the cit in refusing the application is that because in the past for some period the petitioner has not applied 75 per cent of the income of the trust for the purposes of the trust, therefore, the income of the assessee was liable to be included in the taxable income and the assessee did ..... for illustration, under clause 22, as it was in force upto 31st march, 1999, any income of a university or other educational institution existing solely for educational purposes and not for purposes of profit was not to be included in total income. ..... 306 of 2014 and the allied matters, wherein, this court answered the very same issue in favour of the assessee and against the revenue by observing as under in para-7 thereof; '7.0. ..... 168/rjt/2014, whereby, the tribunal allowed the appeal filed by the respondent - trust. 2. ..... this is an appeal by the appellant - revenue, challenging the order of the itat, rajkot (for short, 'the tribunal), dated : 29.05.2014, rendered in ita no. ..... 306 of 2014 and the allied matters. .....
Tag this Judgment!Court : Gujarat
..... while considering the aforesaid and the scope of the inquiry at the time of recognition under section 80g(5) of the act by the appropriate authority, the division bench has observed and held as under: "from the aforesaid it appears that the sole ground that has prevailed with the cit in refusing the application is that because in the past for some period the petitioner has not applied 75 per cent of the income of the trust for the purposes of the trust, therefore, the income of the assessee was liable to be included in the taxable income and the assessee did ..... for illustration, under clause 22, as it was in force upto 31st march, 1999, any income of a university or other educational institution existing solely for educational purposes and not for purposes of profit was not to be included in total income. ..... 306 of 2014 and the allied matters, wherein, this court answered the very same issue in favour of the assessee and against the revenue by observing as under in para-7 thereof; '7.0. ..... 249/rjt/2014, whereby, the tribunal allowed the appeal filed by the respondent - trust. 2. ..... this is an appeal by the appellant - revenue, challenging the order of the itat, rajkot (for short, 'the tribunal), dated : 30.05.2014, rendered in ita no. ..... 306 of 2014 and the allied matters. .....
Tag this Judgment!Court : Gujarat
..... 3.2.5 thus, at one hand, the appellant is claiming statutory deduction under section 24 of the income tax act, 1961 equal to 30% of the annual value amounting to rs.11,70,000/- but the appellant is not allowing any part of the director's remuneration, salary and wages and other expenses towards the house property income except for repair expenses, which have been made in cash and which were not the liability of the appellant at all discussed above. ..... whether on the facts and in the circumstances of the case, the income tax appellate tribunal was right in law in upholding the order of the lower authorities in not allowing set off of business loss against income from house property as provided under section 70 of the act? b. ..... there is no error committed by the learned assessing officer or learned cit(a) or learned tribunal in disallowing the claim of set off claimed by the assessee of rs.8,71,279/- from the rental income from the house property claimed under section 71 of the act. 5. ..... it is submitted that what was claimed by the assessee was the business loss of rs.8,71,279/- from the income of the house property as provided under section 71 of the act. ..... 3.1 it is submitted that as such the assessee notify the claim the business expenditure of rs.8,71,279/- as set off against the income from house property under section 71 of the act. ..... that the assessee claimed the benefit under section 24 of the act with respect to the rental income of rs.22,50,000/-. .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR387
..... (ayurved) which are framed by the gujarat ayurved university, jamnagar under statute 150 read with section 24 (v) of the gujarat ayurved university act, 1965. ..... about the visit of the cabinet minister of the state of jamnagar university, his calling for the admission forms and going through the various files and the purpose of his visit, the dean of the university has observed deliberate silence but asserted in the affidavit-in-reply that the principal informed him by a subsequent letter that he has received the admission form of the petitioner on 31 st may, 1995 and he has done so under political pressure. ..... the apex court took the view that if the university authorities acquiesced in the infirmities which the admission form contained and allowed the candidate to appear in the examination, then by force of the university statute the university had no power to withdraw the candidature of the candidate. ..... however, when his doubt was cleared and when he found that number of other students were issued admission forms who had not completed period of compulsory internship, he acted with the sense of fairplay, justice and equity and accepted the form of the petitioner and forwarded the same to the second respondent-university. ..... (v) if reference is made to the ordinances framed by second respondent -university under statute 158 read with section 24(v) of the act, following three ordinances assume importance and it is conflicting interpretation thereof by respondent nos. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2000Guj244
..... the examination, at the time of examining the papers by the examiner, he thought that one question in each paper out of other answers attempted by both the students was similar to the quotation or writing made in the book and, therefore, he thought it expedient to report to the university that there was apprehension of copying from the book at the time of writing answer in the examination hall, which is denied by both the ..... but the committee accepted the version of the examiner on the basis of which, unfortunately, the impugned order came to be recorded by the university, whereby, both the students are inflicted, in reality, with three penalties, like that, cancellation of results, debarring them from appearing in the examination and imposition ..... the examiner while making assessment of the papers doubted and, accordingly, reported to the university and on that basis, university appointed a committee and the committee prepared report after calling and seeking explanation of the students, which is the basis of the ..... in such a case, when semester system is adopted, the university must evolve a strategy so that the allegation, imputation or any charge or charge of unfair means against the students, if some, prima facie, evidence is found for holding inquiry, are, expeditiously, disposed of as the result affects the career of bright and promising students.19. ..... in the factual scenario could not be said to be nothing, but only an act of copying from book, as alleged by the university.12. .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)1GLR517
..... in the matter of sanatan gauda (supra), the hon'ble supreme court set aside the action of the university in refusing to declare the results of the petitioner of the pre-law and inter-law examination. ..... in matters relating to internal working of an educational institution and more particularly, in the matter of admissions, the court will not interfere unless the act complained of is clearly beyond jurisdiction or contrary to the statutes, rules or regulations governing the institution, or there is a statutory duty which the authority has failed to perform or the impugned act is mala fide or arbitrary.'13. ..... be it noted that except the bare statement made in the counter affidavit, no admission rules have been framed or the policy decision taken that the candidates entering the medical college at under-graduate level on any of the reserved categories shall avail of the admission at the post-graduate level also in the same category. ..... the said action of the university was set aside, being barred by the principles of estoppel.16. ..... university students was asked to produce order from the court that her custody was since to her grand-mother, failed to produce the same in the interviews on 16-7-2001. .....
Tag this Judgment!Court : Gujarat
Reported in : (1985)2GLR839
..... therefore, exclusion of the petitioner from the list at annexure j is discriminatory and violative of the fundamental rights of the petitioner under article 14 of the constitution of india.it has further been averred in the same para at later stage as under:the failure of the university to take appropriate action to enforce its directives on the college is contrary to the provisions of the act, illegal, discriminatory and violative of fundamental rights of the petitioner under article 14 of the constitution.10. ..... in his affidavit-in-reply to the petition, the registrar of the university justifies the refusal to give the petitioner the revised scale of pay on the ground that the petitioner was not entitled to that scale of pay. ..... the suspension of article l9 during the pendency of the proclamation of emergency removes the fetters created on the legislative and executive powers by article 19 and if the legislature make laws or the executive commits acts which are inconsistent with the rights guaranteed by article 19, their validity is not open to challenge either during the continuance of the emergency or even thereafter. ..... it would be open to a private institution to re-employ a superannuated college teacher but if the private institution was to receive grant or aid from the government or from the university, it has to strictly implement the directions of the government in the resolution. .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1210
..... the contention of the petitioners is that the provisions of the three acts, dealing with environment, have been infringed by the industries, the three acts being : the water (prevention and control of pollution) act, 1974 (hereinafter referred to as 'the water act'), the air (prevention and control of pollution) act, 1981 (hereinafter referred to as 'the air act') and the environment (protection) act, 1986 (hereinafter referred to as 'the environment act'). ..... where, however, there is a complete abdication of authority by the government and the court comes to the conclusion, like in the present case, that the government has failed to discharge its statutory duty, and which failure has resulted in the violation of the fundamental right of the petitioners and lacs of other people, guaranteed under article 21 of the constitution, then the court is left with no option but to issue appropriate direction to the government to pass the necessary orders under section 5 of the environment act. ..... when, as is evident from the preamble itself, the act has been enacted to provide for protection and improvement of environment, then it would become the duty of the government to take appropriate action under the act as and when the provisions of the act, or the rules framed thereunder, are violated or not complied with. .....
Tag this Judgment!Court : Gujarat
..... that although there is not an iota of material against the applicant herein yet he was shown as an absconding accused in the charge-sheet filed so far as the other co-accused are concerned and not only that but despite there being a specific order passed by the learned single judge of this court dated 26th february,2014 protecting the applicant from arrest the police arrested the applicant at the time when he appeared for the purpose of interrogation pursuant to a summons served upon him under ..... 37/2013 for the alleged offences under section 213, 214, 217 and 120 (b) of ipc read with section 7, 8, 9, 12, 13(1) of prevention of corruption act and/or arising out of charge sheet dated 9/2/2014 until further order; (c) pending hearing and final disposal of the present application, this hon'ble court be pleased to stay the further proceeding in relation to charge-sheet dated 9/2/2014 filed in the court of hon'ble special judge, surat city. ..... 37/2013 for the alleged offences under section 213, 214, 217 and 120 (b) of ipc read with section 7, 8, 9, 12, 13(1) of prevention of corruption act as well as charge-sheet dated 9/2/2014 qua present applicant as much as to the extent of showing name of the applicant in the charge-sheet as an absconding accused. .....
Tag this Judgment!Court : Gujarat
..... that although there is not an iota of material against the applicant herein yet he was shown as an absconding accused in the charge-sheet filed so far as the other co-accused are concerned and not only that but despite there being a specific order passed by the learned single judge of this court dated 26th february,2014 protecting the applicant from arrest the police arrested the applicant at the time when he appeared for the purpose of interrogation pursuant to a summons served upon him under ..... 37/2013 for the alleged offences under section 213, 214, 217 and 120 (b) of ipc read with section 7, 8, 9, 12, 13(1) of prevention of corruption act and/or arising out of charge sheet dated 9/2/2014 until further order; (c) pending hearing and final disposal of the present application, this hon'ble court be pleased to stay the further proceeding in relation to charge-sheet dated 9/2/2014 filed in the court of hon'ble special judge, surat city. ..... 37/2013 for the alleged offences under section 213, 214, 217 and 120 (b) of ipc read with section 7, 8, 9, 12, 13(1) of prevention of corruption act as well as charge-sheet dated 9/2/2014 qua present applicant as much as to the extent of showing name of the applicant in the charge-sheet as an absconding accused. .....
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