29th January, 2010 in Pine Grove International Charitable Trust v. Union of India

327 ITR 273High Court2010#15631 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2015 to 2019.

Judgments citing 29th January, 2010 in Pine Grove International Charitable Trust v. Union of India

Satnam Singh Memorial Trust, Jalandhar vs. Income Tax Office Ward-III(2), Jalandhar

In the result, the assessee’s appeal is dismissed

ITA 478/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Jul 2019AY 2010-11

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

For Appellant: Sh. Rohit Bhardwar (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 10Section 10(23)(iiiae)Section 12ASection 143(3)

…7, dated 10.09.2018), rendered 7 Satnam Singh Memorial Trust v. ITO with reference to a host of decisions by the Hon’ble Apex Court as well as by the Hon’ble jurisdictional High Court, as in Pine Group International Charitable Trust v. Union of India [2010] 327 ITR 273 (P&H). The condition with regard to s. 10(23C)(iiiae) is, however, different, i.e., the assessee is to be shown to exist solely for philanthropy and not for profit. Much less this being shown, which are matters of fact, for it’s claim under the said provision considered, monies to the extent of Rs. 18.03 lacs belonging to the assesse-trust could…

M/S Guru Ram Dass Educational Society, Bathinda vs. The Commissioner of Income Tax (Exemption), Chandigarh

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

…onal Institute v. CBDT [2008] 301 ITR 86 (SC); and Queens’ Educational Society v. CIT [2015] 372 ITR 699 (SC), the last also approving the decision by the Hon’ble jurisdictional High Court in Pine Grove International Charitable Trust vs. Union of India [2010] 327 ITR 273 (P&H), settled the law, explaining that on an overall view of the matter the object should not be to make profit, i.e., ‘profit-making’ should not be the predominant object, as where the charitable purpose gets submerged by the profit motive, the latter masquerading under the guise of the former. As long as it is not so, so that the activity carr…

M/S Church School, Jamshedpur vs. ACIT, Jamshepur

In the result, the appeal of assessee being ITA No

ITA 103/RAN/2016[2011-12]Status: DisposedITAT Ranchi16 May 2018AY 2011-12
For Appellant: Shri Anshul Ringasia, Advocate, ld. ARFor Respondent: Shri P.K. Mondal, JCIT, ld.Sr.DR
Section 10(23)(c)Section 12ASection 143(3)Section 234B

…s existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust v/s Union of India reported in 327 ITR 273 further held that if after meeting expenditure, a surplus arises from educational institution then it will not seize to be one existing solely for educational purpose and the correct test to determine whether an educational purpose and not for purpose of profit is the nature and object of the trust as observed by it in case of Surat art silk 121…

ACIT(Exemption), Jaipur vs. Mahima Shiksha Samiti, Jaipur

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

…concerned assessment year the object is to make profit as opposed to educating persons.” 16. The Hon’ble Supreme Court in above decision also approved the decision of Hon’ble Punjab and Haryana High Court in case of Pine Grove International Charitable Trust (327 ITR 273). In that case, Chief CIT, Chandigarh withdrew the exemption under section 10(23C)(vi) stating that the profits are substantial and arising year after year and not incidental as held in case of Aditanar Educational Institution and the assessee should reduce the fees and apply a fresh. In that background, the Hon’ble Punjab and Haryana High Court…

M/S Queen'S Educational Society vs. Commr.of Income Tax

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…dated 24th September, 2007 passed by the High Court of Uttarakhand, Nainital in two income tax appeals, and a judgment of the Punjab and Haryana High Court dated 29th January, 2010 in Pine Grove International Charitable Trust v. Union of India – (2010) 327 ITR 273 . Various other appeals (excepting Civil Appeal No.8962 of 2010) are filed by the Union of India/ Central Board of Direct Taxes in cases where the aforesaid judgment in Pine Grove has been followed. 3. The facts necessary to understand the controversy in the two income tax appeals before the Uttarakhand High Court, Nainital, may be gleaned…

M/S Queen'S Educational Society vs. Commr.of Income Tax

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…dated 24th September, 2007 passed by the High Court of Uttarakhand, Nainital in two income tax appeals, and a judgment of the Punjab and Haryana High Court dated 29th January, 2010 in Pine Grove International Charitable Trust v. Union of India – (2010) 327 ITR 273 . Various other appeals (excepting Civil Appeal No.8962 of 2010) are filed by the Union of India/ Central Board of Direct Taxes in cases where the aforesaid judgment in Pine Grove has been followed. 3. The facts necessary to understand the controversy in the two income tax appeals before the Uttarakhand High Court, Nainital, may be gleaned…

29th January, 2010 in Pine Grove International Charitable Trust v. Union of India (327 ITR 273) — Cited in 6 Judgments | BharatTax