76. In Director of Income Tax v. Foundation of Ophthalmic and Optometry Research Education Centre

355 ITR 361High Court2013#4202 most cited

What is 76. In Director of Income Tax v. Foundation of Ophthalmic and Optometry Research Education Centre authority for?

A newly formed trust can be registered even if it has not yet commenced charitable activities. Registration is based on the objects of the trust, not the immediate commencement of activities.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Director of Income Tax v. Foundation of Ophthalmic and Optometry Research Education Centre · section 12A · section 12AA · registration of trust · charitable activities · newly formed trust · trust objects

Sections most often in play

Section 11Section 12ASection 13(1)(c)Section 11(2)Section 11(5)Section 12ABSection 80GSection 12AA

Issues it is cited on

section 12a(a)section 12aa(3)section 13(1)(c)section 11(5)section 13(3)corpus fundsection 13(1)cancellation of registrationcorpus donationsection 11(2)section 12a(1)(ac)section 12aa

Judgments citing 76. In Director of Income Tax v. Foundation of Ophthalmic and Optometry Research Education Centre

Swavalamban Avam Swabhimaan Foundation, Delhi vs. Commissioner of Income Tax (Exemption ), New Delhi

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3331/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

…st or Institution is charitable within the meaning of section 2(15) of the Act, it is entitled to grant of registration u/s 12A of the Act a) CIT vs BKK Memorial Trust 213 Taxman 1 (P&H) b) DIT vs Foundation of Ophthalmic & Optometry Research Education Centre 355 ITR 361 (Del) c) DIT(E) vs Meenakshi Amma Endowment Trust 354 ITR 219 (Kar) d) M/s Great Asian Institute of Management & Technology vs DCIT(E) ITA No.5311/Del/2012 dated 21/12/2012 In the present case, Ld. CIT(E) was already satisfied with the object clause and with the genuinity of the activities. He was also satisfied that the Foundation had complied w…

Swavalamban Avam Swabhimaan Foundation, Delhi vs. Commissioner of Income Tax (Exemption), Delhi

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3328/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

…st or Institution is charitable within the meaning of section 2(15) of the Act, it is entitled to grant of registration u/s 12A of the Act a) CIT vs BKK Memorial Trust 213 Taxman 1 (P&H) b) DIT vs Foundation of Ophthalmic & Optometry Research Education Centre 355 ITR 361 (Del) c) DIT(E) vs Meenakshi Amma Endowment Trust 354 ITR 219 (Kar) d) M/s Great Asian Institute of Management & Technology vs DCIT(E) ITA No.5311/Del/2012 dated 21/12/2012 In the present case, Ld. CIT(E) was already satisfied with the object clause and with the genuinity of the activities. He was also satisfied that the Foundation had complied w…

Rare Cancer Care Foundation, Ghaziabad vs. Income Tax Officer Ward 2(2)(1) Ghaziabad, Ghaziabad

In the result, appeals of the assessee are allowed

ITA 1621/DEL/2025[2025-26]Status: DisposedITAT Delhi08 Aug 2025AY 2025-26

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos. 1621 & 1617/Del/2025 िनधा"रणवष"/Assessment Year: 2025-26 बनाम Rare Cancer Care Foundation Income Tax Officer, 7062, Ahinsakhand-1, Vs. Ward 2(2)(1), Ats Advantage, Ghaziabad, Ghaziabad, Uttar Pradesh. Uttar Pradesh. Pan No.Aalcr5562Q अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 8Section 80G

…in the case of CIT(E) vs. International Healthcare Educational & Research Institute (SLP) (Civil Diary No.19528/2018 dated 11.02.2025). 6. The Hon’ble Delhi High Court in the case of DIT vs. Foundation of Ophthalmic & Optometry Research Education Center (355 ITR 361) held as under: “Held, dismissing the appeal, that under section 12AA of the Income-tax Act, 1961, there are no restrictions of the kind which the Revenue was reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case…

Rare Cancer Care Foundation, Ghaziabad vs. Income Tax Officer Ward 2(2)(1) Ghaziabad, Ghaziabad

In the result, appeals of the assessee are allowed

ITA 1617/DEL/2025[2025-26]Status: DisposedITAT Delhi08 Aug 2025AY 2025-26

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos. 1621 & 1617/Del/2025 िनधा"रणवष"/Assessment Year: 2025-26 बनाम Rare Cancer Care Foundation Income Tax Officer, 7062, Ahinsakhand-1, Vs. Ward 2(2)(1), Ats Advantage, Ghaziabad, Ghaziabad, Uttar Pradesh. Uttar Pradesh. Pan No.Aalcr5562Q अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 8Section 80G

…in the case of CIT(E) vs. International Healthcare Educational & Research Institute (SLP) (Civil Diary No.19528/2018 dated 11.02.2025). 6. The Hon’ble Delhi High Court in the case of DIT vs. Foundation of Ophthalmic & Optometry Research Education Center (355 ITR 361) held as under: “Held, dismissing the appeal, that under section 12AA of the Income-tax Act, 1961, there are no restrictions of the kind which the Revenue was reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case…

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…2-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscr…

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…2-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscr…

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…2-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscr…

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…2-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscr…

Apj Abdul Kalam Technological University, Trivandrum vs. Commissioner of Income Tax(Exemption), Kochi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 74/COCH/2024[2023-2024]Status: DisposedITAT Cochin29 Nov 2024AY 2023-2024

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sreeram Sekar, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.74/Coch/2024 : Asst.Year 2023-2024 APJ Abdul Kalam Technological The Commissioner of Income- University, MBA Building tax (Exemption) v. Trivandrum. CET Campus, Engineering College PO Trivandrum – 695 016. PAN : AAAGK0163M. (Appellant) (Respondent) Appellant by :Sri.Sreeram Sekar, CA Respondent by :Sri.Sanjit Kumar Das, CIT-DR Date of Pronouncement : 29.11.2024 Date of Hearing : 19.11.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the asse…

CIT (Exemption), Kolkata vs. Harnarayan Rajdulari Devi Taparia - Charitabale Trust

ITA/111/2019HC Calcutta01 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

…nd Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accordingly, the appeals and the special leave "petitions are dismissed. However, dismissal of these cases would not bar the Assessing Officer from cancelling the registration in case he finds that the 'charitable activi…

Principal Commissioner of Income Tax 3 Kolkata vs. M/S. Britania Industries Ltd

ITAT/111/2019HC Calcutta25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

…nd Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accordingly, the appeals and the special leave "petitions are dismissed. However, dismissal of these cases would not bar the Assessing Officer from cancelling the registration in case he finds that the 'charitable activi…

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)

…erty is applied to charitable or religious purpose and not the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not Page 43 of 86 (UP AWAS EVAM VIKAS PARISHAD) prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without…

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)

…erty is applied to charitable or religious purpose and not the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not Page 43 of 86 (UP AWAS EVAM VIKAS PARISHAD) prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without…

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)

…erty is applied to charitable or religious purpose and not the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not Page 43 of 86 (UP AWAS EVAM VIKAS PARISHAD) prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

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)

…ose and not Page 201 of 242 (UP AWAS EVAM VIKAS PARISHAD) the nature of the activity by which the income was derived by the trust." (emphasis added) 76. In Director of Income Tax Versus Foundation of Ophthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Del.), Delhi High Court said:- "10...... the above provision would suggest that there are no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering a trust solely based on its objects, without any activity, in the case of a newly register…

76. In Director of Income Tax v. Foundation of Ophthalmic and Optometry Research Education Centre (355 ITR 361) — Cited in 28 Judgments | BharatTax