447 (Mumbai-Trib.); Gurdayal Berlia Charitable Trust v. 5th ITO

34 ITD 489Income Tax Appellate Tribunal1990#10802 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 12AASection 11(5)Section 115BBCSection 12Section 12ASection 12A(1)(ac)(iii)

Judgments citing 447 (Mumbai-Trib.); Gurdayal Berlia Charitable Trust v. 5th ITO

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)

…veral judicial precedents that hold for the impugned assessment years that hold that the entire exemption will NOT be forfeited and exemption will be denied only to the extent of the violation committed [Gurudayal Berila Charitable Trust v/s ITO, Fifth (1990) 34 ITD 489 (Mum), Director of IT (Exemptions) v/s Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom.), Asst. CIT v/s Sri Ramchandra Educational & Health Trust (2010)128 TTJ 408. Reliance 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 3…

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…ity - it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trusts and it would be eligible to claim exemption under Section 11 of the Act – Decided against Revenue. b. In Gurdaya Berlia Charitable Trust v (Fifth ITO) [1990] 34 ITD 489 (Bombay)[11-06- 1990] the Tribunal observed that only the income from unapproved investment would be taxable at the 'maximum marginal rate while the rest of the income would be exempt. c. In DCIT vs. Sheth Waded Gagalbhai Foundation Trust (249 1TR 533) Hon’ble Bombay High court also held that the maximum marginal rate of income-tax would apply on…

KOHINOOR EDUCATION TRUST,MUMBAI vs. ASST CIT (E) 1(1), MUMBAI

In the result, the appeal is partly allowed

ITA 1359/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Dec 2019AY 2013-14

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner Of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. Pan No. Aabtk2616D Appellant Respondent Assessee By : Shri Jayesh Dadia, Ar Revenue By : Shri K. Bhoopathi, Dr Date Of Hearing : 13/11/2019 Date Of Pronouncement : 27/12/2019 Order Per N.K. Pradhan, Am This Is An Appeal Filed By The Assessee. The Relevant Assessment Year Is 2013-14. The Appeal Is Directed Against The Order Passed By The Commissioner Of Income Tax(Appeals)-1, Mumbai [In Short ‘Cit(A)’] & Arises Out Of The Assessment Completed U/S 143(3) Of The Income Tax Act 1961, (The ‘Act’). 2. The 1St Ground Of Appeal The Ld Cit(A| Has Erred In Law & On The Facts Of The Case In Confirming The Action Of The Assessing Officer In Denying Exemption Under Section 11 & 12 Of The Income Tax Act. The Action Is Unjustified & Unwarranted.

For Appellant: Shri Jayesh Dadia, ARFor Respondent: Shri K. Bhoopathi, DR
Section 1Section 11Section 12ASection 13Section 13(2)(e)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. PAN No. AABTK2616D Appellant Respondent Assessee by : Shri Jayesh Dadia, AR Revenue by : Shri K. Bhoopathi, DR Date of Hearing : 13/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2013-14.…

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…ver, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable Trust-vs-Fifth ITO reported in (1990) 34 ITD 489 (Bom) where similar issue was discussed taking into considering that particular circular being No.387 containing explanatory notes on the Finance Act, 1994, more particularly paragraph 28.6 as already reproduced hereinabove. Finally, the Hon’ble Tribunal, Bombay Bench was pleased to hold that the breach of section 13(1)(d) and 13(2)(h) would lead…

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…ver, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable Trust-vs-Fifth ITO reported in (1990) 34 ITD 489 (Bom) where similar issue was discussed taking into considering that particular circular being No.387 containing explanatory notes on the Finance Act, 1994, more particularly paragraph 28.6 as already reproduced hereinabove. Finally, the Hon’ble Tribunal, Bombay Bench was pleased to hold that the breach of section 13(1)(d) and 13(2)(h) would lead…

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…ver, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable Trust-vs-Fifth ITO reported in (1990) 34 ITD 489 (Bom) where similar issue was discussed taking into considering that particular circular being No.387 containing explanatory notes on the Finance Act, 1994, more particularly paragraph 28.6 as already reproduced hereinabove. Finally, the Hon’ble Tribunal, Bombay Bench was pleased to hold that the breach of section 13(1)(d) and 13(2)(h) would lead…

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…ver, the exemption under section 11 or 12 of the Act is not permissible to be denied. In this aspect we have also carefully considered the judgement passed by the Learned Tribunal in the case of Gurdayal Berlia Charitable Trust-vs-Fifth ITO reported in (1990) 34 ITD 489 (Bom) where similar issue was discussed taking into considering that particular circular being No.387 containing explanatory notes on the Finance Act, 1994, more particularly paragraph 28.6 as already reproduced hereinabove. Finally, the Hon’ble Tribunal, Bombay Bench was pleased to hold that the breach of section 13(1)(d) and 13(2)(h) would lead…

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 4852/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

For Appellant: Ms. Vaibhavi PatelFor Respondent: Shri M. C. Omi Ningshan
Section 10(33)Section 11Section 11(1)(a)Section 12ASection 142(1)Section 143(2)

…of section 11 but only the income derived form the investments falling in prohibited category would be chargeable to tax. In his appellate order for A.Y. 1996-97, the Ld. CIT(A) has followed the decision of this Tribunal in Guru Dayal Berlia Charitable Trust, 34 ITD 489 in which it has been held that only the relevant income derived from impermissible investment would be subjected to tax and the non-fulfillment of the condition stipulated in section 13(1)(d)(iii) would not deprive a trust of its exemption from tax in respect of other income which has already been granted to it in earlier years. The order of the L…

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…, may be brought to tax. However, we agree with the Ld. CIT(A) that there cannot be a complete denial of the exemption u/s 11(1)(a). Thus, ground Nos. 1 and 2 are dismissed” (emphasis supplied) Further in the case of Gurdayal Berlia Charitable Trust vs. ITO: 34 ITD 489 (Mum), the assessee was a public charitable trust, derived income by way of dividend, bank interest and donations. By virtue of the provisions of section 11(5), which came into effect from the assessment year 1984-85, it lost exemption under section 11 of the Act in respect of dividend income. However, relying on the provisions of section 164(2),…

ASST CIT (E) I(1),MUMBAI vs. JAMSHETJEE TATA TRUST, MUMBAI

ITA 3807/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Feb 2016AY 2011-12
For Appellant: Shri Dilip J. ThakkarFor Respondent: Shri Alok Johri-DR
Section 10(34)Section 11Section 11aSection 13(1)(d)Section 143(3)Section 164(2)Section 254(1)

…retion of the Bench. The AR stated that identical issue was decided in favour of the assessee by the Tribunal while, adjudicating the appeal for AY.2010-11 in ITA No.7006/Mum/2013 dt.26.3.2014. He also referred to the case of Gurdayal Berlia Charitable Trust (34 ITD 489) and Working Women’s Forum (365 ITR353). 5.We have heard the rival submissions and perused the material before us.We find that the AO had denied the exemption to the assessee-trust on many a counts including non application of 85% of the income of the trust for charitable purposes,violation of the provisions of section 13(1)(d) and 13(2)(h) of th…