1. CIT v. Tata Steel Charitable Trust

203 ITR 764High Court#8286 most cited

What is 1. CIT v. Tata Steel Charitable Trust authority for?

Provisions related to benefit to specified persons under section 13(3) of the Income Tax Act do not apply to employees of a trust.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v Tata Steel Charitable Trust · 203 ITR 764 · section 13(3) · charitable trust · exemption u/s 11 · benefit to employee · trustee's son

Judgments citing 1. CIT v. Tata Steel Charitable Trust

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, due to which, the balance of convenience is in favour of the assessee, the demand sought by the Department may kindly be stayed. Page 83 of…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, due to which, the balance of convenience is in favour of the assessee, the demand sought by the Department may kindly be stayed. Page 83 of…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, due to which, the balance of convenience is in favour of the assessee, the demand sought by the Department may kindly be stayed. Page 83 of…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ns of section 13(3) of the Act will be attracted only if the benefit has been given to Manager. For the proposition that the employees are not Managers, the ld. Counsel for the assessee relied on the following case law: 1. CIT vs. Tata Steel Charitable Trust, 203 ITR 764 (Patna) 5. Accordingly, the ld. Counsel for the assessee prayed that since the assessee has already deposited more than 30% of the disputed tax and the assessee has been able to make out a prima facie case, Page 240 of 242 (UP AWAS EVAM VIKAS PARISHAD) due to which, the balance of convenience is in favour of the assessee, the demand sought by t…

Rajendra Shikshan Sanstha, Mumbai vs. ITO (E) 2(2), Mumbai

In the result, the appeals of assessee are allowed

ITA 6282/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Jun 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 6281/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Aayakr Apila Sam./ Ita No. 6282/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2012-13)

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Ram Tiwari, DR
Section 11Section 12Section 12ASection 13Section 13(3)Section 143(3)Section 147Section 40

…ly to the professional/business income. 7.1 Regarding the first issue of denial of exemption u/s 11 of the Act, CIT(A) disapproved the AO's finding in this regard considering the Patna High Court's Judgment in the case of CIT vs. Tata Steel Charitable Trust (203 ITR 764), which is relevant for the ratio that the provisions of section 13(3) would not apply to an employee of the Trust. Sri Atul Pundit is undisputedly an employee. We find that the trust has taken enough care by charging interest at the rate of 6% on the car loan. It is also a fact that the trust has granted such loans to many other employees and th…

Rajendra Shikshan Sanstha, Mumbai vs. Asst DIT (E) 1(1), Mumbai

In the result, the appeals of assessee are allowed

ITA 6281/MUM/2016[2006-07]Status: DisposedITAT Mumbai13 Jun 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 6281/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2006-07) Aayakr Apila Sam./ Ita No. 6282/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2012-13)

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Ram Tiwari, DR
Section 11Section 12Section 12ASection 13Section 13(3)Section 143(3)Section 147Section 40

…ly to the professional/business income. 7.1 Regarding the first issue of denial of exemption u/s 11 of the Act, CIT(A) disapproved the AO's finding in this regard considering the Patna High Court's Judgment in the case of CIT vs. Tata Steel Charitable Trust (203 ITR 764), which is relevant for the ratio that the provisions of section 13(3) would not apply to an employee of the Trust. Sri Atul Pundit is undisputedly an employee. We find that the trust has taken enough care by charging interest at the rate of 6% on the car loan. It is also a fact that the trust has granted such loans to many other employees and th…

1. CIT v. Tata Steel Charitable Trust (203 ITR 764) — Cited in 13 Judgments | BharatTax