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..., 987 to 991 of 2005, 1547 to 1549 of 2005 and 675 of 2008 (Commissioner of Income Tax, Madurai Vs. M/s.P.Iya Nadar Charitable Trust Sivakasi....
2. It is seen from the narration of facts herein that the assessee Trust herein was created on 30.04.1957 mainly for educational and charitable purposes. The founders gifted the land and...case, the income received by the assessee charitable trust is hit by the provision of section 11(4a) and
3. Whether the ratio of the Supreme Court's judgment in the case of Thanthi...
...Nadar Charitable trust, represented by one of its trustees, Asokan, having Office at Door No.224, Theppan North Street, Virudhunagar. 2.Asokan
3.A.K.Sakthivel ... Respondents...said Ayyanar Charities was gifted to M/s.A.Karuppiah Nadar Charitable Trust through Gift Deed dated 14.06.2007.
5. The contention of the defendants is that the...Public Charitable Trust and they have also registered the same for which the learned Counsel appearing for the plaintiff Trust had relied on Exhibit A2 Trust Deed dated 22.01.2004. In the said Trust Deed...
...petitions. The case of the petitioner in W.P No. 4536 of 90 is as follows:— The present writ petition has been filed by one A. Grahadurai, Managing Trustee of P. Ayya Nadar Charitable Trust, Sivakasi...petitions emanated out of the dispute between the trustees of P. Ayya Nadar Charitable Trust. A Civil suit has been filed by some of the Trustees before the Sub Court, Srivilliputhur in this regard and...Trust and onwership of label was ultimately vested with P. Ayya Nadar Charitable Trust, Sivakasi through a deed of settlement executed by P. Ayya Nadar who is the founder of the said Trust on 1-10...
...contesting respondent. The recommendations of SHC were conveyed to you as well as M.S.P.Velayutha Nadar Charitable Trust vide this office letters dated 20.11.2020. In view of the above, it will not be...clear that the first respondent has already passed an order, directing the petitioner/Nadar Mahajana Sangam to get fresh instruction/order from this Court, after impleading the Charitable Trust as...
Nadar Mahajana Sangam represented by Karikolraj, General Secretary, No.2, South Chithirai Street, Madurai 625001.
... Petitioner
vs.
1...
...properties which had vested in the trustees under the Trust Deed of 1904. The Dayal Bagh Satsangis claimed that all the properties were held in a trust for a public purpose of a charitable and religious...AIR 1935 PC 97. The Judicial Committee reversed the decision of the High Court and held that even if the trust came into existence it was difficult to hold that it was of a public, charitable or...religious character as contemplated by the Charitable and Religious Trust Act, 1920.4. The question of assessing the income for the first time arose in the assessment year 1937-38...
...Income-tax v. P. Iyya Nadar Charitable Trust) this Court considered the question as to (i) whether the Tribunal was right in holding that Section 13(1)(bb) would not...a Trust in August, 1956, settling certain properties in the name of the Trust, namely P.Iya Nadar Charitable Trust. The Trust was registered on 20.8.1956. The following are the objects of the ...hereby settle the property as described in the schedule hereto in favour of the 'P.Iya Nadar Charitable Trust', Sivakasi.
2. The Trustees of the said 'P.Iya Nadar Charitable ...
....3229,3230, 3231, 3232, 3233 & 3234/Chny/2019] Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 Shri P. Iya Nadar Charitable Trust,
12A, Chairman...-16 & 2016-17 Smt. Janakiammal Iya Nadar
Charitable Trust,
12A, Chairman Shanmugam Road,
Sivakasi 626 123, Tamil Nadu.... Iya Nadar Charitable Trust] seeks to recall the consolidated order dated
1
2...
...shown. The learned counsel submitted that the trust was relying only upon the charitable activities carried on by one Late R.K Deivandra Nadar, in whose name the trust was started and, therefore, there...admitted that one Deivandra Nadar, a philanthropist was doing the charitable activities and only in order to continue such charitable activities, the trust has been created in his name and within a month...respondent, R.K Deivendra Nadar Trust, which was formed on 3rd Aug., 2011, filed an application for registration under s. 12A of the IT Act stating that the trust was formed to promote Education...
...decision of this Bench dated 22/11/2007 in Shri P. Iya Nadar Charitable Trust, The South Indian Lucifier Match Works v. R.A Karthik, Trading as Abhishek Match Industries and The Assistant Registrar.../respondent in Shri P. Iya Nadar Charitable Trust, The South Indian Lucifier match Works v. R.A Karthik, Trading as Abhishek Match Industries and The Assistant Registrar of Trade Marks, this...
...Tax (2002) 178 CTR 352 and Commissioner of Income Tax v. Iyya Nadar Charitable Trust (2006) 284 ITR 404 to support his submissions. Much...Owners Association,, Auroboutique Trust, P. Iyya Nadar Charitable Trust and Ideal Publication Trust's cases (supra) being on individual fact situation involved therein, do not advance the case of the...deduction under Section 11 of the Act on the total amount claiming that the nature of the trust was 'Public Charitable Trust' with the objective of promotion of Punjab, Punjabi and Punjabiat. The Assessing...
...charitable and religious, has to be determined solely with reference to the trust deed dated November 28, 1941, and not with reference to the trust deed dated July 1, 1944?(3) Whether, on the...and the extent to which the exemption could be claimed, even if the trust is treated as a charitable institution. Therefore, we are of the view that there is no necessity to make a separate reference on...provisions of clause (c) of sub-section (1) of section 16, any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes...
...respondents 2 and 3 to conduct a detailed enquiry about the inclusion of the respondents 5 to 8 as trustees of Everest Mariappa Nadar Charitable Trust and the constitution of the school committee of Everest...Mariappa Nadar Higher Secondary School.
For Petitioner : Mr.J.Barathan
For Respondents : Mr.S.Ra.Ramachandran
Additional Government Pleader...the constitution of the school committee for Everest Mariappa Nadar Higher Secondary School, Kovilpatti. Questioning the same, the petitioner submitted her objections. The petitioner's objections were...
...the trade mark to a public charitable trust under the name of P. Iya Nadar Charitable Trust. On a request in form TM-24 dated 12.6.1981, the Registrar by an order dated 2.4.1984 registered the mark in...the name of public charitable trust. The said trust applied for another trade mark ‘CAMEL’ for card board safely matches in class 34 and the same was registered under No. 439372 dated 24.6.1985 The...petitioner over a period of 23 years. The persons who manage the petitioner company and the first respondent trust are close relatives and belong to the family of late Shri Iya Nadar. The present dispute is...
...had also followed the ratio of the hon'ble Madras High Court in the case of CIT vs P.Iya Nadar Charitable Trust and directed the AD to...is a trade association registered as charitable society registered U/s. 12AA of the Act, engaged in the activity of importing & distributing wattle extract to the members of the society, filed its...Association of the society were charitable. They directed the revenue to delete the tax imposed on the appellant by withdrawing the benefit u/s 11 & 12 of the Act. The assessee's appeal was thereby allowed...
..., at the discretion of the then trustees, be employed for any charitable purposes”. On July 9, 1957, the founder executed a supplementary deed whereunder he declared that the trust created by the...definition of “charitable purposes”, the founder of the trust executed a supplementary deed dated June 28, 1961, wherein it was recited that the newspaper “Daily Thanthi” and its services had been placed on a...Act inasmuch as there was a trust for charitable purposes of the income only and not of the property, which yields the income, and (4) that, in any event, there being no application of the income for...
...had also followed the ratio of the hon'ble Madras High Court in the case of CIT vs P.Iya Nadar Charitable Trust and directed the AD to...is a trade association registered as charitable society registered U/s. 12AA of the Act, engaged in the activity of importing & distributing wattle extract to the members of the society, filed its...Association of the society were charitable. They directed the revenue to delete the tax imposed on the appellant by withdrawing the benefit u/s 11 & 12 of the Act. The assessee's appeal was thereby allowed...
...the revenue.In the case of Commissioner of Income-Tax v. P. Iyya Nadar Charitable Trust (Supra), the business of...:The assessee claims to be a charitable trust which came into existence through a Trust deed dated 11.7.1985 executed by one Shri Anand Prakash, whereby he settled a sum of Rs. 2,000...charitable activities or objects similar to the objects of the Trust.”During the year under consideration the assessee trust spent a sum of Rs. 5,62,917. 77 Paise towards the construction...
...above Kanagasabai Nadar and the income derived from half of the said property is to be spent for the performance of the Charitable Trust. After the death of Kanagasabai Nadar, Vellaithambi Nadar was...tax in the name of Vellaithambi Nadar take away the rights of the plaintiff.8. There is no clause in the decree with regard to the Trust, enabling only the male heirs to be the...were allotted to Kanagasabai Nadar and his legal heirs absolutely. Since half of the properties were allotted for charitable purpose, the plaintiff cannot claim right in those properties. Therefore...
...judgment of the Madras High Court in Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust, (1985) 153 ITR 159, the Andhra Pradesh High...taxes of Rs. 43,76,892/- under the VDIS amounted to application of income of the assessee-trust to charitable purposes in India?2. Whether on aproper interpretation of section 11(1)(a...of the person in receipt of the income -(a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to...
..., respectively. The assessee is a public charitable trust. Sri P. Iyya Nadar settled certain properties at Sivakasi in favour of the assessee-trust. The trust was accordingly formed by a deed, which was...Commissioner of Income-tax (Appeals) and held that the assessee-trust was entitled to exemption under section 11, as a charitable trust.6. Standing counsel appearing for the Revenue stated...business of the trust was utilised for carrying out the various objects of the charitable trust and, therefore, the trust had no desire to carry on the business but for the fact that it was impressed...