Uganda Case Law

Abundant Life Faith Church Of Uganda and Another v Ochieng Peter and 6 Others

Abundant Life Faith Church Of Uganda and Another v Ochieng Peter and 6 Others (Miscellaneous Application 376 of 2023) [2024] UGHCCD 105 (28 June 2024)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Application 376 of 2023

Judge

Boniface Wamala, J

The High Court held that procedural defects in the motion were curable and that the respondent had lawfully re-registered the church as an NGO. The application was dismissed with costs.

• Ngo Registration
• Company Limited By Guarantee
• Internal Governance Dispute
• Board Composition
• Statutory Compliance
• Ngo-registration

International School of Uganda Limited v The Commissioner General, Uganda Revenue Authority

International School of Uganda Limited v The Commissioner General, Uganda Revenue Authority (Civil Appeal 3 of 2018) [2020] UGCommC 171 (10 June 2020)

Court

Commercial Court of Uganda

Case number

Civil Appeal 3 of 2018

Judge

Wangutusi, J

The court found that the appellant met all statutory requirements for exemption under section 2(bb) of the Income Tax Act. The appellant is a company limited by guarantee, its income and assets are applied solely to its educational objectives, and no private benefit is conferred on members or directors. The tribunal erred by focusing on private ownership, funding, and management as determinative of public character, contrary to the statutory test. The court held that public character is established by serving the public and not conferring private benefit, regardless of ownership. The surplus…

Source excerpt

• Income Tax Exemption
• Educational Institutions
• Public Character Requirement
• Administrative Rulings
• Company Limited By Guarantee