donations Archives

Donations, gifts made to NGO ‘Operation Asha’ are property entrusted to it; thus, acquires character of a ‘constructive trust’: Delhi High Court upholds

Donations, gifts etc., which were being received by the appellant, and being vested in the committee, from various institutions will be endowments for public purpose.

Case Briefs High Courts

Delhi HC sets aside CIC order allowing disclosure of exemption sought by Shri Ram Janmabhoomi Teerth Kshetra for its donations

“The information pertaining to an assessee cannot be granted under the Right to Information Act, 2005 in view of Section 138(1)(b) of the Income Tax Act, 1961.”

Case Briefs High Courts

Interest earned on voluntary contributions made with specific directions to include contribution in corpus of charitable organization held to be exempted from income tax

Kerala High Court: A Division Bench comprising of Antony Dominic and Dama Seshadri Naidu, JJ. heard appeals dealing with the issue as