Legal Reference Library

In Gyaan Vikas Foundation v. CIT (Exemptions), the division bench of the ITAT, Kolkata held that registration under section 12A of the Income Tax Act cannot be denied to a Trust merely on ground it collects fee from the students. Assessee-Trust conducted vocational training in garment making and designing. The CIT refused to grant registration under section 12A to the assessee by finding that they had received fees from the students undergoing course in garment making and designing. The bench noticed the decision in India Trade Promotion Organisation vs DGIT (Exemption) and Others wherein the Hon’ble Delhi High Court held that merely because fee or some other consideration is collected or received by an institution, it would not loose its character of having been established for charitable purpose. Granting relief to the assessee, the bench held that the CIT(E) went wrong in concluding that the assessee trust is not genuine and does not exist for charitable purpose for the sole...

The Supreme Court in Satya Pal Anand vs. State of M.P, has held that once the document is registered, it is not open to any authority, under the Registration Act, 1908, to cancel the registration. In the instant case, an application was moved by a person before the Sub-Registrar (Registration) calling upon him to cancel the registration of extinguishment deed executed by the Society cancelling an allotment of plot.  Aggrieved by rejection of his application, on the ground that Sub Registrar has no jurisdiction to cancel the registration of a registered document in question, he approached Inspector General (Registration), but in vain. The high court, on his writ petition, held that, since the Registering Officer registered the document presented to him for registration, his function is exhausted and he would then become functus officio and no power to impound the document under Section 33 of the Act. This decision by the high court was assailed before the apex court. The ap...

Mere registration of criminal case cannot be a ground to revoke an arms license, the Bombay High Court has held while directing Pune Commissioner of Police to consider afresh an application of a Shiv Sena leader seeking renewal of his license. A division bench of Justices N H Patil and P D Naik gave the direction while hearing a petition filed by Shiv Sena leader Ajay Bhosale from Pune, challenging a February 2011 order of revocation of his arms licence passed by the Pune Police Com .. The license was revoked on the ground that there were several criminal cases filed against Bhosale in 1991. According to the petition, Bhosale, who was elected as municipal councillor in Pune in 2003, had applied for license to possess a fire arm for self-protection. The Pune police commissioner, being the licensing authority, granted the license which was renewed from time-to-time till 2009. Bhosale's lawyer S B Shetye argued that under section 17(B) of the Arms Act, license can be revoked only if t...

Recently Punjab and Haryana High Court has examined the question whether name of a step-father, on the asking of his step-son, can be entered in the Birth Certificate, replacing the name of the biological father, in terms of Section 15 of the Registration of Births and Deaths Act, 1969? The word “biological father” is defined in the Black’s Law Dictionary as “the man whose sperm impregnated the child’s biological mother”. Even otherwise, in the same dictionary, “biological parents” is provided as “the woman who provide the egg or the man who provides the sperm to form the zygote that grows into an embryo” which is also termed as “genetic parents”. On the other hand, the step- father is defined in the Concise Oxford English Dictionary as “a man who is married to one’s mother after the divorce of one’s parents or the death of one’s father”. Justice Rakesh Kumar Jain examined the question is as to whether Section 15 of the Act can be invoked by the petitioner for correction of the entry i...

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd December, 2015 W.P.(C) No.5975/2013 MANU NARANG & ANR ..... Petitioners Versus THE LT. GOVERNOR, GOVERNMENT NATIONAL CAPITAL TERRITORY OF DELHI AND ORS .... Respondents In a landmark verdict that will benefit thousands of land owners in Delhi, the high court on Wednesday allowed registration of properties even if valued below the minimum circle rate of the area.

Rajasthan High Court on Friday directed that no registration of flats in multi-storey buildings will be allowed in the state without issuance of completion certificate by the competent authority. The single bench of the court issued the order on a petition by Chiranjilal Pilania against Dev Developers in Sikar, who constructed a G+5 multi-storey building on the municipal land after getting permission for a G+3 multi-storey building plan on his private land, violating the building plans in connivance with the municipal officials. The court said the illegal constructions have become a scourge in urban and semi-urban centres across the state. The regulatory authorities are fighting what seems to be a losing battle against such constructions. The reason lies inter alia in corruption, inefficiency, sheer volume of work and neighbourhood apathy. Consequently, a belief has taken root in the minds of the builders and general public that laws regulating buildings plans can be violated with ...

[2015(2) CIVIL COURT CASES 100 = 2015(2) HLR 172] PUNJAB & HARYANA HIGH COURT (SNEH PRASHAR, J.) SURINDER SINGH (SINCE DECEASED AND NOW REPRESENTED BY HIS LEGAL HEIRS) Appellant  VERSUS PIARA SINGH Respondent  R.S.A. No. 1498 of 1986 Decided on 16-11-2014. (A) Evidence Act, 1872, Section 69 - Will - Proof of Will – When attesting witnesses not found – Held that, it becomes incumbent upon the propounder of the Will to prove two facts (i) that the attestation of one attesting witness atleast was in his handwriting; and (ii) that the signatures of the executant is in his handwriting.  (Para 13)  (B) Evidence Act, 1872, Section 68 – Succession Act, 1925, Section 63(c) - Will – Proof of Execution - Suspicious Circumstances - A Will is not a document which can be admitted in evidence without complying with the provisions specifically stipulated for proving the same - Factum of existence of the Will brought to light by the plaintiffs only when the...