295 ITR 561 (SC) 8. Thiagarajar Charities v. Additional Commissioner of Income-Tax

4 SCC 724Reported decision1997#7025 most cited

What is 295 ITR 561 (SC) 8. Thiagarajar Charities v. Additional Commissioner of Income-Tax authority for?

An institution's primary or predominant object must be charitable for it to be considered a valid charitable trust. Ancillary or incidental non-charitable objects do not disqualify the trust if they are subservient to the dominant charitable purpose.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2022.

Also referred to as

Thiagarajar Charities v. Additional Commissioner of Income-Tax · 1997 4 SCC 724 · charitable purpose · predominant object · ancillary object · incidental object · charitable trust · income tax

Judgments citing 295 ITR 561 (SC) 8. Thiagarajar Charities v. Additional Commissioner of Income-Tax

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…n T.M.A Pai (supra) that there can be reasonable revenue surplus, by the educational institution for the purpose of development of education and expansion of the institution, was also referred to. 91 (1991) 188 ITR 57 (SC) 92 (1997) 3 SCC 346 93 (1997) 4 SCC 724 94 (2003) 259 ITR 280 (SC) 51 83. Learned senior counsel further relied on the explanatory notes to the provisions of the Finance Act, 2008, specifically towards amendment made to Section 2(15) of the IT Act, aimed at streamlining the definition of “charitable purpose” as discussed in para 595 and the ratio Visvesvarya Technological Univ…

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)

…ion Bench held, if primary purpose and predominant object of a trust are to promote welfare of general public, the purpose Page 28 of 86 (UP AWAS EVAM 45. In DBJ, (supra) Court relied on Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724. The word "charity" connotes altruism in thought and action and involves an idea of benefiting others rather than oneself. Supreme goal of all religions is philanthropy which could be manifested in various forms. It has been held that gifts for religious purposes are prima facie gifts for charitable purposes. Court also observed that in Section 13(…

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)

…ion Bench held, if primary purpose and predominant object of a trust are to promote welfare of general public, the purpose Page 28 of 86 (UP AWAS EVAM 45. In DBJ, (supra) Court relied on Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724. The word "charity" connotes altruism in thought and action and involves an idea of benefiting others rather than oneself. Supreme goal of all religions is philanthropy which could be manifested in various forms. It has been held that gifts for religious purposes are prima facie gifts for charitable purposes. Court also observed that in Section 13(…

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)

…ion Bench held, if primary purpose and predominant object of a trust are to promote welfare of general public, the purpose Page 28 of 86 (UP AWAS EVAM 45. In DBJ, (supra) Court relied on Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724. The word "charity" connotes altruism in thought and action and involves an idea of benefiting others rather than oneself. Supreme goal of all religions is philanthropy which could be manifested in various forms. It has been held that gifts for religious purposes are prima facie gifts for charitable purposes. Court also observed that in Section 13(…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

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)

…014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 (SC) 7. Commissioner of Income-Tax Vs. Gujarat Maritime Board [2007] 295 ITR 561 (SC) 8. Thiagarajar Charities Vs. Additional Commissioner of Income-Tax [1997] 4 SCC 724 Page 177 of 242 (UP AWAS EVAM VIKAS PARISHAD) 9. Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR539 (Gujarat), Since the order of Hon’ble Allahabad High Court in case of appellant is post the order of Hon’ble Kerala High Court in case of GCDA and the Hon’ble Allahabad High Court is jurisdictional high court w…

The Holiness Dr. Syedna Taher, Mumbai vs. Addl DIT (E) II(1), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5463/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jun 2018AY 2011-12

Bench: Shrisaktijit Dey & Shriramit Kochar

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri T.A. Khan& Shri V.Justin
Section 11Section 11(5)Section 12ASection 13(1)(d)

…t object of an institution is charitable, any other object which might not be charitable but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charitable trust. (Thiagarajar Charities v. CIT, (1997) 4 SCC 724). in general did constitute a charitable object, the words “in particular for workmen of the company” negative the charitable purpose and therefore, the entire trust could not be considered to have been established wholly for charitable purpose. 10 The Holiness Dr. Syedna Taher Saifuddin Memorial Foundation 33. In Abdul Sathar Haji Moosa Sait Dha…

M/S Rabiya Basari Brahamath-Ullah Allayha Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 423/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Nov 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri S. Venkatesan, CAFor Respondent: Kum. Neera Malhotra, CIT
Section 1Section 12ASection 13Section 13(1)(b)Section 2(15)

…t object of an institution is charitable, any other object which might not be charitable but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charitable trust. (Thiagarajar Charities v. CIT, (1997) 4 SCC 724). 32.This Court in several decisions has reiterated the aforesaid test of predominant purpose and held that the purposes which would yield to profit or not in general public interest could be separated and the trust would only be exigible to tax to the extent of the charitable purposes under its objects. In CIT v. Kamla Town Trust, (1996) 7 SCC 349…

Sadiya Educational and Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 422/BANG/2013[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri G.R. Reddy, CIT (D.R)
Section 12ASection 13(1)(b)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. A. Nos.422 & 1632/Bang/2013 M/s. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant. Vs. Commissioner of Income Tax, Davangere. ….. Respondent. Appellant By : Shri V. Srinivasan, C.A. Respondent By : Shri G.R. Reddy, CIT (D.R) Date of Hearing : 20.7.2015. Date of Pronouncement : 4.9.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These two appeals by the assessee are directed against two separate orders under S…

Saraswati Sugar Mills vs. Commnr. of Central Excise, Delhi-III

In the result, this appeal fails and, accordingly, dismissed

C.A. No.-005295-005295 - 2003Supreme Court02 Aug 2011

…after there being filled may retain their individuality or identity’. 11. The meaning of the expression ‘components’ as defined in the dictionary is accepted and adopted by this Court in the case of Star Paper Mills Vs. Collector of Central Excise (1989) 4 SCC 724 and the same is quoted with approval in CCE Vs. Allied Aid Conditioning Corporation 2006 (202) ELT 209 (SC). 12. In order to determine whether a particular article is a component part of another article, the correct test would be to look 16 both at the article which is said to be component part and the completed article and then…

295 ITR 561 (SC) 8. Thiagarajar Charities v. Additional Commissioner of Income-Tax (4 SCC 724) — Cited in 16 Judgments | BharatTax