Topic

Section 13

5 articlesLatest August 2026
Section 13 EPURRA | SC Upholds Concurrent Findings on Bona Fide Requirement : SC
Case Law Analysis
|Supreme Court of India

Section 13 EPURRA | SC Upholds Concurrent Findings on Bona Fide Requirement : SC

Supreme Court reaffirms limited revisional jurisdiction under Section 115 CPC, setting aside Punjab and Haryana High Court's interference with concurrent findings in a landlord-tenant dispute under the East Punjab Urban Rent Restriction Act, 1949. The ruling clarifies the threshold for eviction on bona fide grounds, impacting landlords and tenants in rent-controlled jurisdictions.

Section 12AB Income Tax Act | Trust Registration Cannot Be Denied Based on Section 13 Allegations of Income Misuse: ITAT Delhi
Case Law Analysis
|Income Tax Appellate Tribunal

Section 12AB Income Tax Act | Trust Registration Cannot Be Denied Based on Section 13 Allegations of Income Misuse: ITAT Delhi

ITAT Delhi rules that allegations of income misuse under Section 13 of the Income Tax Act cannot justify rejection of trust registration under Section 12AB. The scope of scrutiny is limited to the genuineness of the trust's objects and activities, not the propriety of its financial transactions. This ruling clarifies the boundaries of tax authorities' powers in charitable trust registrations.