20 SOT 353 (HYD.) 4) Young Women’s Christian Association of Madras v. JDIT ITAT Chennai

62 SOT 65Income Tax Appellate Tribunal2014#13181 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also reported as

41 Taxmann.com 142

Judgments citing 20 SOT 353 (HYD.) 4) Young Women’s Christian Association of Madras v. JDIT ITAT Chennai

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 264

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेख सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1250/Chny/2024 निर्धारण वर्ष / Assessment Year: 2018-19 Smt. Lingammal Ramaraju Shastra Prathistha Trust, No.1, Gandhi Kalaimanram Road, Rajapalayam – 626 117. [PAN: AABTS 2841L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by The Asst. Commissioner of Vs. Income Tax (Exemptions), Co…

DCIT, CENTRAL CIRCLE, GHAZIABAD vs. SOCIETY FOR EDUCATIONAL EXCELLENCE, GHAZIABAD

In the result, the appeal of the Department is dismissed

ITA 5392/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Shri Morh Mukut YadavFor Respondent: Shri
Section 11Section 143(2)Section 143(3)Section 153A

…referring the decision of the Hon'ble Karnataka High Court it was so held. As decision of division bench, held otherwise, this decision cannot be relied upon. 29. The next decision relied upon in case of Young Women's Christian Association of Madras Vs. JDIT 41 Taxmann.com 142 the assessee was carrying on advancement any other object of general utility running orphanage, old age homes etc. The dominant part of the income-was from running a working women hostel. Such hostel activities were not found to be incidental to the main object of the trust. Therefore, the facts of the case are distinguishable. 9 Society…

ASHA NIVAS SOCIAL WELFARE SOCIETY,CHENNAI vs. DDIT EXEMPTIONS I, CHENNAI

In the result, the appeals filed by the assessee are dismissed

ITA 932/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Feb 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 12ASection 143(3)Section 2Section 2(15)Section 260A

…ing of working womens hostel, womens service center and canteen. 8.6. Further, in similar circumstances, the co-ordinate Bench of the Tribunal in the case of Young Women’s Christian Association of Madras v. JDIT in ITA No.823/Mds/2013 dated October 30, 2013 (62 SOT 65) has held as under : • “Generally speaking, the activities carried on by the assessee such as running orphanages, old age homes, rehabilitation centres, day care centres for elderly, vocational training to girls from slums, etc. cannot be considered as activities of medical relief or education or relief of the poor. • It is true that the activitie…

ASHA NIVAS SOCIAL WELFARE SOCIETY,CHENNAI vs. DDIT EXEMPTIONS I, CHENNAI

In the result, the appeals filed by the assessee are dismissed

ITA 931/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Feb 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 12ASection 143(3)Section 2Section 2(15)Section 260A

…ing of working womens hostel, womens service center and canteen. 8.6. Further, in similar circumstances, the co-ordinate Bench of the Tribunal in the case of Young Women’s Christian Association of Madras v. JDIT in ITA No.823/Mds/2013 dated October 30, 2013 (62 SOT 65) has held as under : • “Generally speaking, the activities carried on by the assessee such as running orphanages, old age homes, rehabilitation centres, day care centres for elderly, vocational training to girls from slums, etc. cannot be considered as activities of medical relief or education or relief of the poor. • It is true that the activitie…

ASHA NIVAS SOCIAL WELFARE SOCIETY,CHENNAI vs. DDIT EXEMPTIONS I, CHENNAI

In the result, the appeals filed by the assessee are dismissed

ITA 930/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 12ASection 143(3)Section 2Section 2(15)Section 260A

…ing of working womens hostel, womens service center and canteen. 8.6. Further, in similar circumstances, the co-ordinate Bench of the Tribunal in the case of Young Women’s Christian Association of Madras v. JDIT in ITA No.823/Mds/2013 dated October 30, 2013 (62 SOT 65) has held as under : • “Generally speaking, the activities carried on by the assessee such as running orphanages, old age homes, rehabilitation centres, day care centres for elderly, vocational training to girls from slums, etc. cannot be considered as activities of medical relief or education or relief of the poor. • It is true that the activitie…

ACIT, (E), CIRCLE- 2(1), NEW DELHI vs. NEW DELHI YOUNG MENS'S CHRISTIAN ASSOCIATION, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1671/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jul 2020AY 2013-14
For Appellant: Shri S. Krishnan, AdvFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 11Section 12ASection 13(1)Section 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “E”: NEW DELHI] (THROUGH VIDEO CONFERENCING) BEFOREMS. SUSHMA CHOWLA, VICE – PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER [AssessmentYear: 2013-14] The Assistant Commissioner of New Delhi Young Men’s Income Tax (Exemption) Vs. Christian Association, Circle : 2 (1), Jai Singh Road, New Delhi. New Delhi – 110 001. PAN : AAATN1200H (Appellant) (Respondent) Assessee by : Shri S. Krishnan, Adv.; Department by : Ms. Rakhi Vimal, Sr. D.R.; Date of Hearing 06/07/2020 Date of pronouncement 13/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. : 01. This appeal is file…

ITO (E), NEW DELHI vs. M/S. NATIONAL FOUNDATION TRUST, NEW DELHI

In the result, the departmental appeal is dismissed

ITA 4218/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Feb 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiआ.अ.सं/.I.T.A No.4218/Del/2016 िनधा"रणवष"/Assessment Year:2012-13 बनाम Ito(E) National Foundation Trust, Ward-2(4), Room No. 2409, Vs. G-36, Jangpura Extension, E-2, Block, New Delhi. Dr. S.P. Mukherjee Civic Centre, New Delhi.

Section 11Section 11(1)Section 12ASection 2(15)

…dhara Trust Vs. ITO ITAT Chennai 2017 ITA No. 2053/Mds/2016 3) Vodithala Education Society Vs. ADIT ITAT Hyderabad 2007 [2008] 20 SOT 353 (HYD.) 4) Young Women’s Christian Association of Madras Vs. JDIT ITAT Chennai [2014] 41 taxmann.com 142 (Chennai – Trib.)/62 SOT 65 5) Sukhmani Society for Citizen Services Vs. ACIT ITAT Amritsar [2018] 93 taxmann.com 292 (Amritsar – Trib.)/171 ITD 32 (Amritsar – Trib.) 6) Nirmithi Kendra Vs. DCIT ITAT Cochin [2018] 100 taxmann.com 293 (Cochin – Trib./[2019] 174 ITD 177 (Cochin – Trib.) 5. On the other hand, Ld. Counsel for assessee submitted that in preceding AY 2011-12 the D…

M/S. GYAN SAGAR SOCIETY,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…xemption of Rs.27,98,570/- u/s 11 of I.T. Act is hereby confirmed,. In this regard reliance is placed on the decision in cases of Improvement Trust (2014) 62 SOT 121 (Amritsar Tribunal). Decision in case of Young Women’s Christian Association of Madras (2014) 62 SOT 65 (Chennai Tribunal) is exactly on same facts, wherein since appellant was running a working women’s hostel for business purpose only, denying exemption of income by applying proviso to section 2(15) to the assessee’s case was upheld by the tribunal because running of hostel could not be regarded as business incidental to carrying on of main objectiv…

20 SOT 353 (HYD.) 4) Young Women’s Christian Association of Madras v. JDIT ITAT Chennai (62 SOT 65) — Cited in 8 Judgments | BharatTax