can a charitable trust receive donations from public

Agila Munnal Pond's Employees Nalasangam, Rep. by its President K. J. Mohankumar having General Secretary VS Ponds Employees Welfare Trust - 23 Jun 22

India - Madras

The Division Bench had previously concluded that the Trust in question could not be considered a public trust, and the suit seeking ... relief for retired employees was beyond the scope of the Trust Deed. ... maintainable as it was hit by the principles of res judicata and that the relief sought by the appellants was beyond the scope of the Trust ... the corpus but from....

Commissioner of Income Tax VS S. R. M. T. Staff Association - 28 Mar 95

India - Andhra Pradesh

Fact of the Case: The assessee, a registered society of employees, collected certain amounts from various businessmen ... Issues: Whether the amounts received by the assessee, a registered society of employees, from various businessmen for bringing ... charitable institution and entitled to exemption and that the amounts paid to the association by the businessmen, were voluntary ... It received volunta....

Rajendra Vasantlal Shah VS Central Information Commissioner - 26 Nov 10

India - Gujarat

As this is a public trust any from the public can ask directly to the trust. ... The trust is permitted to receive gifts, donations, interest, rent etc., for creating its own funds. ... the Trust to receive donations, gifts, in the form of immovable and moveable p....

Lakshmi Narain Lath Trust VS Commissioner of Income-tax - 10 Nov 65

India - Rajasthan

The inclusion of a non-charitable object in the trust deed disqualifies the trust from exemption under Section 4(3)(i) of the Act ... Whether the inclusion of a non-charitable object in the trust deed disqualified the trust from exemption, even if the dominant intention ... The Court also held that the inclusion of #....

Pathak Pratiksha Vishal VS State of Gujarat - 19 Sep 16

India - Gujarat

Institute seeking relief from an order for recovery of alleged overpaid salary. ... Fact of the Case: The appellant, a petitioner, filed a petition against the respondent No. 3 - Gujarat Cancer & Research ... of Article 12 of the Constitution of India and whether the respondent No. 3 - Gujarat Cancer & Research Institute is considered a ... The Trust receives large amount by way of donation fr....

COMMISSIONER OF INCOME-TAX VS SARDAR BAHADUR SARDAR INDRA SINGH TRUST - 07 Nov 67

India - Calcutta

created, but it is not entitled as of right to receive gifts and donations from the public unless there is anything in the document ... A public charitable trust is not limited in its scope of activities within the four corners of the trust deed under which it was ... The trustees of a public #HL_ST....

COMMISSIONER OF INCOME-TAX VS UPPER GANGES SUGAR MILLS LTD. - 13 Dec 84

India - Calcutta

The trust deed contained a clause (Clause 2(h)) which stated that the trust could establish and maintain public places of worship ... The court also found that the Explanation 3 to Section 80g(5) categorically excludes from "charitable purpose" any purpose "the whole ... not a charitable purpose as defined in Section 80g(5). ... Section 80g allows dedu....

Vinod Kumar VS Rent Control and Eviction Officer - 11 Oct 04

India - Uttarakhand

Finding of the Court: The court found that the trust in question needed to be determined as a public charitable trust ... Issues: The issues revolved around the nature of the trust - whether it was a public charitable trust for the benefit of the ... Act No. 13 of 1972 as it belonged to a #HL_STA....

Lalchand Hirechand and others VS Union of India - 20 Dec 89

India - Bombay

For example a hospital which is generally an institution and also a public charitable trust registered under the law such as Bombay ... ... As far as a Public Charitable Trust is concerned, under Section ... Therefore, there can be no rule which can deny them the right to save in any Savings Scheme....

Commissioner of Income Tax (Exemptions), Mumbai VS Shree Sai Baba Sansthan Trust – Shirdi - 08 Oct 24

India - Bombay

The CIT(A) and Tribunal found the trust to be both charitable and religious, thus exempting it from taxation under Section 115BBC ... of anonymous donations received by a charitable and religious trust - The Tribunal confirmed that the trust is eligible for exclusion ... Public Trusts Act, received substantial anonym....

Sardar Bahadur S. Indra Singh Trust VS Commissioner Of Income Tax, Bengal - 25 Aug 71

India - Supreme Court

third parties for the purpose of furthering the objectives of the Trust, so long as the Trust Deed did not prohibit them from receiving ... of a certificate granted by High Court under Section 66 (A) (2) of Act - In that certificate all that we find is a bald statement ... Ajaib Singh was valid and complete in law - Held, Court fail to see what difficulty was there for the Trustees to ac....

Commissioner of Income Tax VS Karnataka Lingayat Education Society (KLE Society), Lingaraj College Campus, College Road, Belgaum - 15 Oct 14

India - Karnataka

The Society was accused of engaging in non-charitable activities, leading to the cancellation of its registration. ... Ratio Decidendi: The court found that the donations received by the society cannot be construed as capitation fee for the ... Income Tax Act - Appeal under Section 260A - Cancellation of Trust registration under Section 12A and 12AA - [KEYWORD] - [Income ... donations do not arise from t....

Vithal Krishnaji Nivendkar VS Parduman Ram Singh - 27 Mar 62

India - Supreme Court

Fact of the Case: The appellant, as President, Trustee, and Secretary of a charitable trust, received a sum of Rs. ... , a charitable trust, in respect of the grant of a lease of the premises, came within the expression 'fine, premium or other like ... 3,251 from the first respondent as a donation for the building ....

COMMISSIONER OF INCOME TAX- EXEMPTION VS PATANJALI YOGPEETH (NYAS) - 23 Oct 17

India - Delhi

/assessee, registered as a charitable trust, and their eligibility for exemption under sections 11/12 of the Act. ... The Revenue raised questions of law regarding the activities of the respondent/assessee, registered as a charitable trust, and their ... Yoga - Charitable Trust - Income Tax Act, 1961, Section 2(15) - 11/12 - Summary: The court discusse....

M. Ct. Muthiah Chettiar Family Trust VS Income-Tax Officer - 05 Feb 90

India - Madras

Fact of the Case: The assessee, a public charitable trust, accumulated its income for the assessment years 1972-73 ... In the assessment year 1982-83, the assessee donated Rs. 17.5 lakhs to another public charitable trust, M. Ct. M. ... Sarladevi Sarabhai Trust No. 2 [1988] 172 ITR 698, which held that keeping the corpus in the hands of another #HL_S....

CUTCHI VISA OSWAL DERAWASI JAIN MAHAJAN VS B. D. BORUDE - 22 Jul 86

India - Bombay

- VALIDITY: Fact of the Case: A trust formed in 1958 with aims to achieve unity among a particular community, establish ... extensive properties it possessed, the employment of 50 persons, the services rendered not only charitable but also commercial, ... The workmen formed a union, submitted demands for pay scales and other conditions of service, and sought a reference under the Indust....

Imayam Trust, Rep. by its Chairman, Trichy District VS Balakumar - 10 Feb 15

India - Madras

rule in a case of this nature involving a public charity - In fact reason for obtaining leave itself is to protect Trustees from ... got jurisdiction – Held, Court has necessarily a duty to protect interest of Public Trust - A Public Trust should be administered ... that Trust namely first petitione....

Commissioner of Income Tax A. P. 1, Hyderabad VS Hyderabad Race Club Charitable Trust, Hyderabad - 26 Feb 03

India - Andhra Pradesh

under trust as voluntary contribution given by Hyderabad Race Club - Hyderabad Race Club had decided to create a separate public ... charitable trust in name and style and same had come into existence under a deed of declaration - Stewards of the Hyderabad Race ... are not only charitable in nature, but also of general public utility and as such, attra....

Messrs. Laxmi Narain Lath Trust, Mandrella, Jhunjhunu VS Commissioner of Income-tax, Delhi & Rajasthan - 10 Nov 65

India - Rajasthan

have a public character. ... containing clause for aid to authors family members without demarcation from other objects—Income from trust not exempt from tax ... (a) Income-tax Act, Sec. 4(3)(i) Exemption not admissible where charitable and non-charitable objects mixed up without clear demarcation—Trust ... It will b....

ADDL. COMMISSIONER OF INCOME-TAX VS ETAWAH DISTRICT EXHIBITION AND CATTLE FAIR ASSOCIATION - 07 Jul 80

India - Allahabad

trust for charitable purposes. ... income tax under Section 11(1)(a) of the Income-tax Act, 1961, on the ground that its income was derived from property held under ... The assessee-association held property under a legal obligation, but its objects included both charitable and non-charitable objects ... from being a valid c....

Searched Results

Agila Munnal Pond's Employees Nalasangam, Rep. by its President K. J. Mohankumar having General Secretary VS Ponds Employees Welfare Trust - 23 Jun 22

Commissioner of Income Tax VS S. R. M. T. Staff Association - 28 Mar 95

Rajendra Vasantlal Shah VS Central Information Commissioner - 26 Nov 10

Lakshmi Narain Lath Trust VS Commissioner of Income-tax - 10 Nov 65

Pathak Pratiksha Vishal VS State of Gujarat - 19 Sep 16

COMMISSIONER OF INCOME-TAX VS SARDAR BAHADUR SARDAR INDRA SINGH TRUST - 07 Nov 67

COMMISSIONER OF INCOME-TAX VS UPPER GANGES SUGAR MILLS LTD. - 13 Dec 84

Vinod Kumar VS Rent Control and Eviction Officer - 11 Oct 04

Lalchand Hirechand and others VS Union of India - 20 Dec 89

Commissioner of Income Tax (Exemptions), Mumbai VS Shree Sai Baba Sansthan Trust – Shirdi - 08 Oct 24

Sardar Bahadur S. Indra Singh Trust VS Commissioner Of Income Tax, Bengal - 25 Aug 71

Commissioner of Income Tax VS Karnataka Lingayat Education Society (KLE Society), Lingaraj College Campus, College Road, Belgaum - 15 Oct 14

Vithal Krishnaji Nivendkar VS Parduman Ram Singh - 27 Mar 62

COMMISSIONER OF INCOME TAX- EXEMPTION VS PATANJALI YOGPEETH (NYAS) - 23 Oct 17

M. Ct. Muthiah Chettiar Family Trust VS Income-Tax Officer - 05 Feb 90

CUTCHI VISA OSWAL DERAWASI JAIN MAHAJAN VS B. D. BORUDE - 22 Jul 86

Imayam Trust, Rep. by its Chairman, Trichy District VS Balakumar - 10 Feb 15

Commissioner of Income Tax A. P. 1, Hyderabad VS Hyderabad Race Club Charitable Trust, Hyderabad - 26 Feb 03

Messrs. Laxmi Narain Lath Trust, Mandrella, Jhunjhunu VS Commissioner of Income-tax, Delhi & Rajasthan - 10 Nov 65

ADDL. COMMISSIONER OF INCOME-TAX VS ETAWAH DISTRICT EXHIBITION AND CATTLE FAIR ASSOCIATION - 07 Jul 80