1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust

Q: How many judgments cite 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust?

108 judgments on BharatTax cite 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533), spanning 2015 to 2026.

Q: Which sections of the Income Tax Act does 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust come up under?

It is most often cited in judgments turning on Section 11, Section 11(5), Section 13(1)(c), Section 13(3), Section 164(2), Section 13(1)(d).

249 ITR 533High Court2001#1007 most cited

What is 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust authority for?

When a charitable trust violates investment provisions under Sections 11(5) or 13(1)(d), or applies income for prohibited purposes under Section 13(1)(c), the denial of exemption under Section 11 and taxation under Section 164(2) applies only to the extent of such violation or diversion, not to the entire income of the trust.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust · 249 ITR 533 · Section 11(5) · Section 13(1)(d) · Section 13(1)(c) · Section 164(2) · charitable trust investment violation · exemption denial limited · partial contravention · maximum marginal rate

Sections most often in play

Section 11 Section 11(5)Section 13(1)(c)Section 13(3)Section 164(2)Section 13(1)(d)Section 12 Section 143(3)

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 13(2)section 164 section 2(29c)section 13(1)(c)(ii)section 243 section 13(3)section 11(5)section 161 maximum marginal rate

Judgments citing 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

…oundation reported in 253 ITR 593 (Del) ; Hon'ble Karnataka High Court in the case of CIT vs Fr. Mullers Charitable Institutions reported in 363 ITR 230 (Kar); Hon'ble Bombay High Court in the case of DIT (E) vs Sheth Mafatlal Gagalbhai Foundation reported in 249 ITR 533 (Bom) ; Hon'ble Allahabad High Court in the case of CIT vs Red Rose School reported in 163 Taxman 19 (All). Even as per the provisions of section 164(2) of the Act read with its proviso, only such part of the income so diverted within the meaning of section 13(1)(c) or 13(1)(d) of the Act would be taxable in the hands of the trust / society. Even…

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by

Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

…nd 13(1)(d) of the IT Act, is liable to be penalized u/s 164(2) of the IT Act to the extent such quantum of violation had been made, following the judicial rulings pronounced in the cases of DIT (Exemptions) v. Sheth Mafatlal Gagalbhai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 (Bom.), DIT v. Working Women's Forum [2015] 235 Taxman 516/63 taxmann.com 324 (SC) and CIT v. Fr. Mullers Charitable Institutions [2014] 227 Таxman 369/51 taxmann.com 378 (SC) and hence the dividend income of Rs.2,99,17,200/- has to be charged u/s 164(2) of the IT Act and hence no intervention is necessitated in this context and AO'…

PRABODH CENTRE FOR RURAL REFORMS,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde

Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

…s, ld. Counsel for the assessee has contended that ld.AO has taken one of the legally permissible view placing reliance on various judgments including that of Hon’ble Bombay High Court in the case of DIT(E) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom.) as well as the judgment of Hon’ble Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 (Kar.) and has only made the addition for the interest earned on such impermissible investments and taxed at MMR. Ld. Counsel for the assessee also submitted that even though the assessee has appealed agains…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…ance is also placed on the following decisions for the above proposition : Name of the Decision Citation Sr. No. 1. CIT vs. Fr. Mullers Charitable Institutions 363 ITR 230 (Karnataka) 2. CIT vs. Fr. Mullers Charitable Institutions 227 taxmann.com 369 (SC) 3. 249 ITR 533 (Bombay) DIT vs. Sheth Mafatlal Gagalbhai Foundation Trust 4. Jaya Educational Trust vs. DCIT 130 tamann.com 225 (Chennai-Trib) 5. St. Francis Education Society vs. ACIT 161 tamann.com 394(Raipur -Trib) 6. DCIT vs. Central Academy Jodhpur Education 119 taxmann.com 355 (Jaipur-Trib.) Society The above denial of partial exemption has already been…

ANTHAYYA EDUCATION FOUNDATION TRUST ,MUMBAI vs. ITO EXEMPTION-1(1), MUMBAI

In the result, the appeal of the assessee for A

ITA 5004/MUM/2024[2010-2011]Status: DisposedITAT Mumbai09 May 2025AY 2010-2011

Section 12A

…Moreover, we note that the order of\nKarnataka High Court in case of Fr. Mullers Charitable Institutions\n(supra) inter alia, places reliance upon the decision of this Court in\nDIT(Exemption) v. Sheth Mafelal Gagalbahai Foundation Trust\n[2001] 114 Тахтап 19/249 ITR 533 (Bom.) and the Delhi High\nCourt the case of IT (Exemption) v. Agrim Charan Foundation\n[2002] 253 ITR 3 ITR 593/[2001] 119 Тахтап 569. 1119 Тахтап\n569. Moreover, on a plain reading of Sections 11 and 13 of\nthe Act, it is clear that the legislature did not contemplate\nthe denial the benefit of Section 11 of the Act to the entire\nincome of the…

ANTHAYYA EDUCATION FOUNDATION TRUST,MUMBAI vs. ITO EXEMPTION 1-(1), MUMBAI

In the result, the appeal of the assessee for A

ITA 5001/MUM/2024[2016-2017]Status: DisposedITAT Mumbai09 May 2025AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2010-11

For Appellant: Mr. Margav Shukla &For Respondent: Mr. Ram Krishn Kedia, Sr. DR

Section 12ASection 142(1)

…al. Moreover, we note that the order of Karnataka High Court in case of Fr. Mullers Charitable Institutions (supra) inter alia, places reliance upon the decision of this Court in DIT(Exemption) v. Sheth Mafelal Gagalbahai Foundation Trust [2001] 114 Taxman 19/249 ITR 533 (Bom.) and the Delhi High Court the case of IT (Exemption) v. Agrim Charan Foundation [2002] 253 ITR 3 ITR 593/[2001] 119 Taxman 569. 1119 Taxman 569. Moreover, on a plain reading of Sections 11 and 13 of the Act, it is clear that the legislature did not contemplate the denial the benefit of Section 11 of the Act to the entire income of the Trust…

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT

Section 12ASection 13(1)(a)

…Khan vs. Mohd. Raza Khan and Anr. AIR 1950 ALL 62 ix) Deokinandan V. Murlidhar (SC) 1957 AIR 133 x) CWT vs. H.E.H. The Nizam’s Supp. & Religious Endow. Trust (1973) 89 ITR 80 (AP) xi) DIT (Exemptions) vs. Sheth Mafatlal Gagalbhai Foundation Trust reported in 249 ITR 533 (Bom) v) CBDT Circular No.387, dated 07.06.1984 vi) CIT vs. ST. George Forana Church 170 ITR 62 (Ker) vii) CIT vs. Karimia Trust 302 ITR 56 (Jha) viii) CIT vs. Birla Janahit Trust 208 ITR 372 (Cal) ix) CIT vs. Ganga Charity Trust Fund (1986) 162 ITR 612 (Guj) x) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 494 (Bom) xi) CIT vs. Hindusthan Ch…

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

…of the Act, the maximum marginal rate of income-tax will apply only to that part of income, which has forfeited exemption under the said provisions. Even the jurisdictional Bombay High Court in the DIT (E) v/s Sheth Mafatlal Gagalbahai Foundation Trust [2001] 249 ITR 533 (Bom) and CIT(E) v/s Audyogik– shikshan Mandal [2019] 101 taxmann.com 247 (Bom.) has upheld the interpretation that the legislature did not contemplate the denial of the benefit of section 11 of the Act to the entire income of the trust/charitable institution. If the interpretation sought by the Revenue is accepted, it would lead to grave injusti…

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

In the result, appeal filed by the assessee is partly allowed

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan

Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

…(1)(c) is chargeable to tax at the maximum marginal rate of tax; but not whole income of the trust. This proposition is supported by the decision of the Hon'ble Bombay High Court in the case of DIT (Exemption) v Sheth Mafatlal Gagalbai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 and also the decision of the Hon'ble Kamataka High Court in the case of CIT v Fr. Mullers Charitable Institutions [2014] 363 ITR 230/44 taxmann.com 275/[2015] 228 Taxman 319. We further observe that the Hon'ble Supreme Court has dismissed the Special Leave Petition filed by the revenue against the order of the Hon'ble Karnataka High…

ISHWAR EDUCATION AND CHARITABLE TRUST,PUNE vs. ITO, EXEMPTION WARD 1(2), PUNE

In the result, the appeal filed by the appellant trust is allowed

ITA 1479/PUN/2024[2015-2016]Status: DisposedITAT Pune19 Sept 2024AY 2015-2016

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1479/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: Shri S.L. TareFor Respondent: Shri B.S.Rajpurohit

Section 11Section 12Section 12ASection 13Section 13(1)(d)Section 147Section 148ASection 164Section 164(2)Section 2

…e, as the relevant income is not on account of forfeiture of income by virtue of provisions contained under clause (c) or clause (d) of sub-section (13). In the case of Director of Income Tax (Exemption) Vs. Sheth Mafatlal Gagalbhai 3 Foundation Trust (2001) 249 ITR 533 (Bom), the Hon’ble High Court has observed as under : “Findings : 6. For the purposes of this appeal, it would be relevant to quote Section 164(2) read with its proviso : "164. (2) In the case of relevant income which is derived from property held under trust wholly for charitable or religious purposes, or which is of the nature referred to in…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…ort of this consequence of investment being in violation of the provisions of Section 11(5), we may draw support from the following observations made by Hon’ble jurisdictional High Court, in the case of DIT Vs Sheth Mafatlal Gaganbhai Foundation Trust [(2001) 249 ITR 533 (Bom )]: In other words, only the non-exempt income portion would fall in the net of tax as if it was the income of an AOP. Section 11(5) lays down various modes or forms in which a trust is required to deploy its funds. Section 13(1) lays down cases in which section 11 shall not apply. Under section 13(1)(d)(iii), it has been laid down that any…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 261/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 11Section 13(1)(c)Section 13(3)Section 164(2)

…he Act that is liable to be taxed and that violation under section 13(l)(d) does not tantamount to denial of exemption under section 11 on the total income of the assessee. An identical question came before the Bombay High Court in the case reported in (2001) 249 ITR 533 (Bom) (supra). The question before the Bombay High Court is "Whether violation of Section 11(5) r/w Section 13(l)(d) by the assessee-trust attracts maximum marginal rate of tax on the entire income of the Trust? The Bombay High Court held that in case of contravention of Section 13(l)(d), maximum marginal rate of tax under section 164(2), proviso…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT

Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 v. The DCIT, Jaya Educational Trust, Chennai. No.8, Krishnapuram, II Main Road, Thiruninravur, Thiruvallur-602 024. [PAN:AAATJ 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Shri V. Nandakumar, CIT Assessee by : Shri Y. Sridhar, FCA : सुनवाईक"तारीख/Date of Hearing 08.0…

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 685/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

…lso placed on the decision of Hon’ble Karnataka High Court in case of CIT Vs. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust, [2001] 249 ITR 533. 6.11 It was further submitted that an identical question came up for consideration before the ITAT Chandigarh Bench in case of the assessee for A.Y 2013-14 in ITA No. 72/Chd/2020 and the matter is squarely covered by the said decision and the relevant findings therein read as under: “4. We have heard the rival contentions and purused the materi…

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 428/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 126/ASR/2019[2008-09]Status: DisposedITAT Chandigarh30 Jan 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

SHREE HAZARIMAL SOMANI MEMORIAL TRUST,MUMBAI vs. ACIT EXEMPTION CIR 2, MUMBAI

In the result, all the appeals filed by the revenue and assessee are dismissed

ITA 104/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal,Am आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Mani Jain, Ld. ARFor Respondent: Dr. Mahesh Akhade, Ld. DR

Section 11Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…and Others Shree Hazarimal Somani Memorial Trust 2. Decision of Bombay High Court in Audyogik Shikshan Mandal 101 taxmann.com 247 (Bom) 3. Decision of Bombay High Court in Director of Income-tax (Exemption) v. Sheth Mafatlal Gagalbhai Foundation Trust [2001] 249 ITR 533 (Bombay), 4. Decision of Madras High Court in CIT v. Working Women's Forum [2015] 53 taxmann.com 85/[2014] 365 ITR 353 (Mad.) 5. Decision of Rajasthan High Court in Commissioner of Income-tax, (Exemptions) v. Santokba Durlabhji Trust Fund [2018] 93 taxmann.com 324 (Rajasthan) 6. Decision of Madras High Court in St. Xavier Educational Trust V Comm…

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