...Act or else the State Information Commissioner will decide when the matter reaches before him, after examining the question whether the Society is substantially financed, directly or indirectly, by...in these appeals concerned only with the cooperative societies registered or deemed to be registered under the Cooperative Societies Act, which are not owned, controlled or substantially financed by...—(i) body owned, controlled or substantially financed;(ii) non-government organisation substantially financed, directly ...

...Deepak Gupta, J.— Whether non-governmental organisations substantially financed by the appropriate Government fall within the ambit of “public authority” under Section 2(h) of...,and includes any—(i) body owned, controlled or substantially financed;(ii) non...-government organisation substantially financed,directly or indirectly by funds provided by the appropriate Government...

...legislature;(d) by notification issued or order made by the appropriate government, and includes any-(i) body owned, controlled or substantially financed;(ii) non...-Government Organization substantially financed, directly or indirectly by funds provided by the appropriate Government.3. Further, Supreme Court in its judgment dated 7.10.2013 in the...case of Thalappalam Ser. Coop. Bank Ltd., v. State of Kerala (Civil Appeal No. 9017 of 2013) has held “The burden to show that a body is owned, controlled or substantially financed or...

...does not satisfy the requirement of Section 10(23C)(iiiab) of the Act as it was not wholly and substantially financed by the Government. In the appeal, the appellate authority as well as the Tribunal...consideration as framed in ITA No. 918/20008 on 8.7.2009 is as under:“Whether the Appellate Authorities were correct in holding that the term “wholly or substantially financed by the Government...interpretation to be placed on the words “wholly or substantially financed by the Government”. Chapter III of the Income Tax Act deals with Incomes which do not form part of total income...

...)(iiiab) which was applicable in case of any university or other educational institution existing solely for education and which is wholly and substantially financed by government. The AO noted that the...that it had been granted exemption u/s. 10(23C)(iiiab) in the past accepting the claim of the assessee that it had been substantially financed by government grants.2.1 The AO however did...not accept the contentions raised. It was observed by him that the phrase “substantially financed” meant that it should be almost fully financed. He referred to provisions of section...

...College, Chandigarh being an Aided College getting 95% grant-in-aid from the Chandigarh Administration is controlled and substantially financed by the Government and as such the college authorities are...) to (c) xx xx xx xx (d) by notification issued or order made by the appropriate Government, and includes any- (i) body owned, controlled or substantially financed; (ii...) non-Government Organisation substantially financed, directly or indirectly by funds provided by the appropriate Government." 5. A perusal of the definition of public authority...

...) (iiiab) of the Act without appreciating the fact that the assessee is not wholly or substantially financed by the Govt. in view of explanation to sub section (1) of section 14.../explained the expression "substantially financed" in Section 10(23C)(iiiab) of the Act and was brought into the Act by...of the CIT(A) and directing the AO to allow exemption u/s. 10(23C)(iiiab) of the Act without appreciating the fact that the assessee is not wholly or substantially financed by the Govt. in view of...

...Legislature;(d) by notification issued or order made by the appropriate Government and includes any—(i) body owned, controlled or substantially financed;(ii...) non-Government organisation substantially financed, directly or indirectly by funds provided by the appropriate Government;(i) …………………………………(j) “right to...

...) (iiiab) of the Act without appreciating the fact that the assessee is not wholly or substantially financed by the Govt. in view of explanation to sub section (1) of...thereto. This amendment has clarified / explained the expression "substantially financed" in Section 10(23C) (iiiab) of the Act and was brought into the Act by the Finance No.2 Act of 2014...(23C) (iiiab) of the Act without appreciating the fact that the assessee is not wholly or substantially financed by the Govt. in view of explanation to sub...

...financed or that a non-government organization is substantially financed directly or indirectly by the funds provided by the appropriate Government is on the applicant who seeks information or the...free to establish that it is not owned, controlled or substantially financed directly or indirectly by the appropriate Government.”3. In the absence of any submission by the...7.10.2013 in Thalappalam Ser. Coop. Bank Limited v. State of Kerala [Civil Appeal No. 9017 of 2013]:—“The burden to show that a body is owned, controlled or substantially...

...any-(i) body owned, controlled or substantially financed;(ii) non-Government Organisation substantially financed, directly or indirectly by funds provided by the...appropriate Government;”2. In so far as the petitioner is not a Government organisation nor any body owned, controlled or non-Governmental organisation substantially financed by the Government, I...

...receive any financial aid from the State or Central Government and is not a body owned, controlled or substantially financed by the “appropriate Government” nor a body financed directly or indirectly...substantially financed;(ii) non-Government organisation substantially financed, directly or indirectly by funds provided by the appropriate Government;“Appropriate Government” is...relation to a public authority which is established, constituted, owned, controlled or substantially financed by funds provided directly or indirectly—(i) by the Central Government or the...

...any—(i) body owned, controlled or substantially financed;(ii) non-Government Organization substantially financed, directly or indirectly by funds provided by the...2013) has held “The burden to show that a body is owned, controlled or substantially financed or that a non — government organization is substantially financed directly or indirectly by the funds...the case may be, when the question comes up for consideration. A body or NGO is also free to establish that it is not owned, controlled or substantially financed directly or indirectly by the...

...—(i) body owned, controlled or substantially financed;(ii) non-Government Organization substantially financed, directly or indirectly by funds provided by the appropriate...held “The burden to show that a body is owned, controlled or substantially financed or that a non — government organization is substantially financed directly or indirectly by the funds provided by the...case may be, when the question comes up for consideration. A body or NGO is also free to establish that it is not owned, controlled or substantially financed directly or indirectly by the appropriate...

...notification issued or order made by the appropriate government, and includes any - (i) body owned, controlled or substantially financed;(ii) non-Government Organization substantially.... State of Kerala (Civil Appeal No. 9017 of 2013) has held “The burden to show that a body is owned, controlled or substantially financed or that a non-government organization is substantially...financed, directly or indirectly by funds provided by the appropriate Government.3. Further, Supreme Court in its judgment dated 7.10.2013 in the case of Thalappalam Ser. Coop. Bank Ltd. v...

...;(d) by notification issued or order made by the appropriate government, and includes any—(i) body owned, controlled or substantially financed;(ii) non...-Government Organization substantially financed, directly or indirectly by funds provided by the appropriate Government.3. Further, Supreme Court in its judgment dated 7.10.2013 in the case...of Thalappalam Ser. Coop. Bank Ltd. v. State of Kerala (Civil Appeal No. 9017 of 2013) has held “The burden to show that a body is owned, controlled or substantially financed or that...

...or order made by the appropriate government, and includes any-(i) body owned, controlled or substantially financed;(ii) non-Government Organization substantially financed, directly...., v. State of Kerala (Civil Appeal No. 9017 of 2013) has held “The burden to show that a body is owned, controlled or substantially financed or that a non—government organization is...substantially financed directly or indirectly by the funds provided by the appropriate Government is on the applicant who seeks information or the appropriate Government and can be examined by the State...

...notification issued or order made by the appropriate government, and includes any-(i) body owned, controlled or substantially financed;(ii) non-Government Organization...substantially financed, directly or indirectly by funds provided by the appropriate Government.3. Further, Supreme Court in its judgment dated 7.10.2013 in the case of Thalappalam Ser. Coop.... Bank Ltd., v. State of Kerala (CivilAppeal No. 9017 of 2013) has held “The burden to show that a body is owned, controlled or substantially financed or that a non—government...

..., controlled or substantially financed;(ii) non-Government Organization substantially financed, directly or indirectly by funds provided by the appropriate Government.3. Further...body is owned, controlled or substantially financed or that a non—government organization is substantially financed directly or indirectly by the funds provided by the appropriate Government is on the...up for consideration. A body or NGO is also free to establish that it is not owned, controlled or substantially financed directly or indirectly by the appropriate Government.”4. Since...

...—(i) body owned, controlled or substantially financed;(ii) non-Government Organization substantially financed, directly or indirectly by funds provided by the appropriate Government...that a body is owned, controlled or substantially financed or that a non-government organization is substantially financed directly or indirectly by the funds provided by the appropriate Government is...question comes up for consideration. A body or NGO is also free to establish that it is not owned, controlled or substantially financed directly or indirectly by the appropriate Government.”4...