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Search Results Judgments > Act:CHARITABLE Court:Kerala Page:2

Feb 20 1989

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. C ...

  • Decided on : 20-Feb-1989

Court : Kerala

Reported in : [1989]74STC89(Ker)

... Schedule II hereto appended in regard to their turnover on the sales of goods specified therein subject to the conditions specified therein : * * ** * *20. Sales by any charitable trust or charitable institution, the profit of which is solely utilised for charitable purposes.It is submitted on behalf of the revision petitioner that the tax payable in regard to the turnover of sales by ... has been confirmed in appeal. The Tribunal allowed the appeals holding that as long as the purpose of the institution is charitable and there is no utilisation of income for non-charitable purposes, utilisation of the profit is for charitable purposes. The Government Pleader submits that the Tribunal committed an error in law in holding that the assessee is entitled to ... purpose for which amounts are to be utilised. It ultimately held that as long as the purpose of the institution is charitable and there is no utilisation of income for non-charitable purposes, the utilisation of profit is for charitable purposes for the purpose of the notification and therefore the assessee is entitled to exemption. As stated above, it is against ... S.R.O. No. 342/63 for utilisation of profit, that the amount utilised for augmenting the assets of the charitable institution is itself a utilisation for charitable purpose and that the expression 'the profit of which is solely utilised for charitable purposes' in the notification is not indicative of the period but indicative of the purpose for which amounts are to ...

Sep 17 1987

SECRETARY, OCHIRA TEMPLE ADMINISTRATION BOARD Vs. STATE OF KERALA AND ...

  • Decided on : 17-Sep-1987

Court : Kerala

Reported in : [1988]171ITR429(Ker)

... back for the purposes of those activities. The income is being used by the petitioner to augment its assets for enlarging its religious and charitable activities. Such user can only be of a religious and charitable nature. No member of the society earns any profit from the income of the society. The Petitioner has averred that among other activities, they ... they have appointed teachers for conducting the matha padasala. The latter mentioned activities of the petitioner, though they can be described as religious activities, are necessarily activities of a charitable nature. While disposing of the revision petitions, the Government has not considered any of the aspects mentioned above. Therefore, I set aside exhibit P-4 order dated April 6, ... order is under challenge.According to learned counsel appearing for the petitioner, the petitioner, the Ochira Temple Administration, is a society registered under the Travancore-Cochin Literary, scientific and Charitable Societies Registration Act, 1955 (Act 12 of 1955). This is not in dispute. As per sec 19 of the said Act, the Government has the right to periodically scrutinize ... for the occupation of pilgrims and others. He rent so collected from the said sathram is being used for the administration of the temple and for other religious and charitable purposes. On this ground, the petitioner claims exemption for that building from tax liability. According to learned counsel appearing for the learned Government Pleader, the choultry can claim ...

Jan 10 1994

C.K. Rajan Vs. State of Kerala and Ors.

  • Decided on : 10-Jan-1994

Court : Kerala

Reported in : AIR1994Ker179

... , pages 452, 455 and 456 and 460 were relied on: 'Remedies for breaches of charitable trust in English law:-- In English law, charitable trusts are synonymous with public trusts, and what is called religious trust is only a form of charitable trust. The beneficiaries in a charitable trust being the general public or a section of the same and not a determinate ... represents the proper person to take proceedings on this behalf and to protect charities. Whenever an action is necessary to enforce the execution of a charitable purpose, to remedy any abuse or misapplication of charitable funds, or to administer a charity, the Attorney General is the proper plaintiff, whether he is acting alone ex officio as the officer of the ... waste in dealing with religious endowments.' 'In Manohar Ganesh v. Lakshmiram, (1888) ILR 12 Bom 247, West and Birdwood, JJ. observed : Civil Courts have jurisdiction to enforce trusts for charitable and religious purposes, having connection with Hindu and Mohammadan foundations and to prevent fraud and waste in dealing with religious endowments, though incidentally it has to take cognisance of ... the committee is not legally competent to introduce but which the Court considers desirable to meet the altered circumstances and requirements of the time.' Law of Hindu Religious and Charitable Endowments, V. K. Varadachari, III Edition, Chapter XIII Enforcement of Trusts, pages 471 to 474 was also relied on in this connection.' We will only add the following passages ...

Jul 21 1994

In Re: Temples in the erstwhile Malabar area

  • Decided on : 21-Jul-1994

Court : Kerala

Reported in : AIR1995Ker172

... is the 2nd respondent. Though the 2nd respondent is described as Commissioner, High Religious Endowments Commission, the 2nd respondent is really the Commissioner, Hindu Religious and Charitable Endowment (Administration) Department, Kozhikode, Second respondent will be described accordingly in this judgment and in all other proceedings connected thereto. Additional respondents 3 to 16 were ... . The 2nd respondent is styled as Commissioner, Hindu Religious and Endowments Commission, Kerala State, Trivandrum But statements are being filed by the Commissioner, Hindu Religious and Charitable Endowment (Administration) Department,Koshikode as if the Commissioner of that Department is the 2nd respondent. Though the 2nd respondent is described as Commissioner, High Religious Endowments Commission ... the temples in Malabar area and redressing their genuine grievances consistent with the financial position of the Government. It is further mentioned that Hindu Religious and Charitable Endowment Department has already submitted a welfare fund scheme for the employees of those temples and the scheme is under the consideration of the Government, Government ... 31 of the Act to declare thatafter satisfying adequately the purposes of the religious institution, the surplus, if any, may be appropriated to religious, educational or charitable purposes. Under Section 45 of the Act the Deputy Commissioner in the case of any religious institution over which an area committee has jurisdiction and the ...

Nov 09 1971

Commissioner of Income-tax Vs. Shri Shaila Industrial and Spiritual Co ...

  • Decided on : 09-Nov-1971

Court : Kerala

Reported in : [1973]87ITR175(Ker)

... must be to find out whether there are independent objects some of which are for charitable purposes and others for purposes other than charitable purposes. If a memorandum of association contains objects which are clearly charitable purposes and other objects which, prima facie, are not charitable purposes, the further question whether the latter objects are incidental to the primary ... of provision being made for refuges for domesticated animals and birds can be treated to be a charitable purpose, for charities constituted prompted by feelings of kindness are treated as charitable purposes in India though they may not be charitable purposes in England. The other provisions on which emphasis had been laid by counsel for the revenue, 2 ... and maintain electrical and other generating plants, water pumping stations, wireless and telephone stations, etc, (h) To provide funds, at the discretion of the Board, for other public charitable purposes and objects of general utility, such as relief to sufferers in distress from earthquake, flood, famine, pestilence removal of untouchability, uplift of women, medical research, chemical ... utility, such as relief to sufferers in distress from earthquake, flood, famine, pestilence removal of untouchability, uplift of women, medical research, chemical research and for other similar charitable purposes. (i) To open current and time deposit account with any banker or bank, shops or merchants or individuals and pay into and draw money from such ...

Oct 11 2011

St. Peter’s Orthodox Syrian Church, Puthencruz, represented by t ...

  • Decided on : 11-Oct-2011

Court : Kerala

... Vishnu Bharatheeyan-AIR 2004 Kerala 143 D.B.) Endowment also means a permanent provision for any institution or person or any property belonging to, given or endowed for religious or charitable purposes. CHARITY-INDIAN PHILOSOPHY 16. In common parlance, the word charity denotes the giving to someone in necessitous circumstances and in law, a giving for public good. (Fazlal Rabbi Pradhan ... appearing for the plaintiff/appellants made the following submissions before us: The 1st plaintiff Church, namely, the St. Peters Orthodox Syrian Church, Puthencruz is not a public religious or charitable trust as was wrongly assumed by the lower court. The said Church is a purely private trust in which the beneficiaries are not the general public, but the persons belonging ... 4 aforesaid. (emphasis supplied) We have, therefore, absolutely no doubt in our mind that the St. Peters Orthodox Syrian Church, Puthencruz (1st plaintiff church) is a public religious and charitable trust to which Sec. 92 C.P.C. squarely applies. OUR CONCLUSION 25. The result of the foregoing discussion is that the suit filed by the appellants (orthodox faction) ... a general public purpose, usually for the benefit of needy people who cannot pay for the benefits received. (See Blacks Law Dictionary-9th Edition). While under the English law, all charitable or religious trusts are public trusts, under the Indian Law there can be a religious trust of a private character among the Hindus. In other words, a private charity, ...

Feb 17 2012

Lissie Medical Institutions, Represented By Its Director Vs. Commissio ...

  • Decided on : 17-Feb-2012

Court : Kerala

... as on the first date of the previous year. According to the Assessing Officer, when the assessee claims expenditure for acquisition of assets as application of income of the charitable trust for charitable purposes, then the assessee is not entitled to claim depreciation in the computation of income. In other words, according to the Assessing Officer, when acquisition of assets is treated ... is not entitled to claim depreciation in the computation of income. In other words, according to the Assessing Officer, when acquisition of assets is treated as application of income for charitable purposes, the value of assets stands fully written off, and over and above, if depreciation is allowed, the same will result in double deduction of capital expenditure leading to ... depreciation is allowed, the same will result in double deduction of capital expenditure leading to violation of the provisions of Section 11(1) which requires availability of actual income for charitable purposes. Even though the appeal filed against the assessment was allowed by the CIT (Appeals), the Tribunal by following the judgment of the Supreme Court in the case of ... money. 7. From the above what is clear is that Central Board also confirms the view taken by us that after allowing cost of acquisition as application of income for charitable purposes and over and above if depreciation is claimed on such assets, so much of the depreciation allowed will generate income outside the books of account and unless the ...

Mar 17 2006

S.N.V. Sadanam Trust Vs. Corporation of Cochin

  • Decided on : 17-Mar-2006

Court : Kerala

Reported in : 2006(3)KLT663

... tax: (a)....(c) Choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation is used exclusively for charitable purpose.(i) public building and places used for charitable purposes of sheltering the distributes or animals.Explanation: The exemption granted under the section shall not extent to buildings and lands for which rent is ... the buildings which are used for the purposes referred to in various sub-sections of Section 235 Only are entitled to exemption. Probably the definition for charitable purpose is dispensed with under the Act because charitable purposes for which exemption from property tax is provided are contained in Section 235(1)(i) of the Act, which are sheltering of distributes, and ... of Section 235(1) of the Act which provides for exemption only if rent charged is applied for charitable purposes. Since charitable purpose is not defined in the Act, the question to be considered is what is the meaning that should be assigned to 'charitable purpose'. Counsel for the petitioner relying on Ext. P19 constitution of the trust containing its objects and ... exemption from property tax is provided are contained in Section 235(1)(i) of the Act, which are sheltering of distributes, and sheltering of animals. In other words, only two charitable purposes, use of which entitles a building for exemption from property tax are sheltering of distributes and animals. By no stretch of imagination the guests living in the petitioner' ...

Feb 06 1986

M.P. Shanthivarma Jain, President, M.S.P. Family Jain Trust Vs. State ...

  • Decided on : 06-Feb-1986

Court : Kerala

Reported in : (1987)61CTR(Ker)194; [1987]164ITR766(Ker)

... income from the property held under trust for private religious purposes which does not enure for the benefit of the public; (b) in the case of a trust for charitable purposes or a charitable institution, any agricultural income thereof, if the trust or institution is created or established for the benefit of any particular religious community or caste ; ' 5. Thus a ... for the benefit either of the public at large or of some considerable portion of it answering a particular description. To this class belong all trusts for charitable purposes, and indeed public trusts and charitable trusts may be considered in general as synonymous expressions. In private trusts, the beneficial interest is vested absolutely in one or more individuals who are, or ... v. Murlidhar : [1956]1SCR756 (headnote)].'8. In the Law of Hindu Religious and Charitable Endowments by V. K. Varadachari, third edition, it is stated at page 235 under the heading ' Charitable Trusts in India ' ;' Charitable trusts are only public. In England, a religious trust being a form of charitable trust is also public, but in India, according to Hindu law, a religious ... situated within the State and received by him within or without the State, but does not include--...... (b) any agricultural income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in the State ; (c) any agricultural income derived from property held under trust in ...

Oct 16 2009

Infoparks Vs. Deputy Commissioner of Income Tax

  • Decided on : 16-Oct-2009

Court : Kerala

Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)

... (15) of the Act was amended incorporating a 'proviso', stipulating that the advancement of 'any other object of general public utility' reckoned for giving the charitable status shall not be reckoned as a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in ... 1st April, 2009 is justified; forms the common issue involved in both these cases.2. 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 Technology Parks in Kerala, among other goals. Pursuant to the said objective, ... .6. To analyse the scope and object of the amendment, the learned senior counsel placed reliance on the 'Budget Speech' of the Minister for Finance, which stated as follows :'Charitable purpose' includes relief of the poor, education, medical relief and any other object of general public utility. These activities are tax exempt, as they should be. However, some entities ... or a fee or any other consideration, irrespective of the nature of use or application or retention of the income from such activity.The first limb of exclusion from charitable purpose under Clause (a) will be attracted, if the activity pursued by the institution involves any trade, commerce or business. But the situation contemplated under the second limb [Clause ( ...

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