CRESCENT EDUCATIONAL TRUST vs REGISTRAR OF TRADE UNIONS LAHORE Ss — 2022 PLC 180 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PLC 180 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PLC
Parties: CRESCENT EDUCATIONAL TRUST vs REGISTRAR OF TRADE UNIONS LAHORE Ss
Subject matter: Service
Provisions referred to: S. 100C---C; S. 100C; Income Tax Ordinance (XLIX of 2001); Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

CRESCENT EDUCATIONAL TRUST VS REGISTRAR OF TRADE UNIONS LAHORE Ss.24 & 1(3)(h)---Income Tax Ordinance (XLIX of 2001), S.100C---Collective Bargaining Agent---Educational institution---'Commercial basis', meaning of---Scope---Petitioner/Establishment was aggrieved of registration of private respondent as a Collective Bargaining Agent by the Registrar of Trade Unions---Petitioner was a charitable educational institution which was a registered trust---Major source of income of the petitioner was donations from trustees and surplus of income and funds over expenditures of the trust were solely used for the promotion of purposes and objects specified in the trust deed---No dividend/bonus from surplus funds of the trust could be given to any members of the trust or his relatives---Petitioner (Institution) was also granted an exemption certificate in terms of S. 100C of the Income Tax Ordinance, 2001---Petitioner was issued a NPO (Non Profitable Organization) certificate by a NPO Certification Agency---Registrar was swayed by the fact that the trust was making profits as also that the infrastructure built in the school had not been developed out of the donations made by the trustees but was being made from the fee charged from the majority of the students---Only question was whether the funds were being expended on a commercial basis and in the absence of any evidence, it was unlawful to conclude that the petitioner trust was being run on commercial basis---Petition was allowed, impugned order as well as certificate of Collective Bargaining Agent were declared to have been issued without lawful authority and of no legal effect.

Other judgments reported in 2022 PLC

2022 PLC 62 SUPREME-COURTDIVISIONAL SUPERINTENDENT, QUETTA POSTAL DIVISION VS MUHAMMAD IBRAHIM S. 25(1)--- Industrial and Commercial Employment (Standing Orders) Ord…
2022 PLC 62 SUPREME-COURTDIVISIONAL SUPERINTENDENT, QUETTA POSTAL DIVISION VS MUHAMMAD IBRAHIM S. 2(1)(b)(iii)---Industrial Relations Act (X of 2012), S. 2(xxxiii)--…
2022 PLC(CS) 1603 SUPREME-COURTHADAYAT ULLAH VS FEDERATION OF PAKISTAN art. 188---Review jurisdiction of the Supreme Court---Scope---Review jurisdiction of the Court opera…
2022 PLC(CS) 646 ISLAMABADNAEEM ANWAR VS FEDERATION OF PAKISTAN through Secretary, Ministry of Commerce and Textile arts.91, 92, 93 & 67(1)---Power of advisor to the…
2022 PLC 15 PESHAWAR-HIGH-COURTKHALID VS PAKISTAN TOBACCO COMPANY AKORA KHATTAK, DISTRICT OWSHERA, KHYBER PAKHTUNKHWA S.2(i)---"Salesman", status of---Scope---Work of sale…
2022 PLC(CS) 73 ISLAMABADHAMID NASRULLAH RANJHA VS CHIEF COMMISSIONER, ISLAMABAD, ICT Deputation---Scope---Government servant begins to be regarded as a deputationis…

Back to the case-law library · Search Pakistani case law in Urdu or English