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

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)

…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 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)

…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…

Vishwa Nath & Santosh Bakshi Charitable Educational Trust, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8498/DEL/2019[-]Status: DisposedITAT Delhi10 May 2021

Bench: Shri Amit Shukla & Shri B.R.R. Kumari.T.A. No.8498/Del/2019

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 12ASection 80G

…C), wherein the Hon’ble Court had ruled that a newly formed Trust could be registered even though no activities had been carried out by it. Adverting to the decision in the case of DIT Vs. Foundation of Ophthalmic & Optometric Education Research Centre (2013) 355 ITR 361. Ld. Counsel submitted that the non- commencement of charitable activities by the Trust was no 9 I.T.A. No. 8498/DEL/2019 justification for the authorities to reject the claim for registration. Ld. Counsel also relied upon the decisions of the Karnataka High Court in Sanjeevamma Hanumanthe Gowda Charitable Trust Vs. Director of Income-tax (Exemp…

Advocaye Welfare Fund Trustee Committee, New Delhi vs. CIT(E), New Delhi

ITA 9334/DEL/2019[-]Status: DisposedITAT Delhi08 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 12ASection 23Section 3Section 4Section 80G

…public or impersonal nature: where there is no common quality uniting the potential beneficiaries into a class, it might not be regarded as valid.” 16. Hon’ble Delhi High Court in case of DIT vs. Foundation of Ophthalmic & Optometry Research Education Centre 355 ITR 361 8 ITA No.9334/Del./2019 (Del.) has held to the extent that even if there is no commencement of charitable activities, registration u/s 12AA of the Act cannot be denied because the statute does not prohibit or enjoin the Commissioner from registering a trust solely based upon its objects without any activity in case of a newly registered trust.…

Bar Council of Delhi, New Delhi vs. CIT(E), New Delhi

ITA 9333/DEL/2019[-]Status: DisposedITAT Delhi02 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 10Section 12ASection 2(15)Section 3(1)(f)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) (THROUGH VIDEO CONFERENE) SHRI R.K. PANDA, ACCOUNTANT MEMBER and BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.9333/Del./2019 Bar Council of Delhi, vs. CIT (Exemption), 2/6, Siri Fort Institutional Area, New Delhi. Andrews Ganj, S.O. Shahpur Jat, New Delhi – 110 049. (PAN : AAGFB5063Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri C.S. Agarwal, Senior Advocate Mrs. Prem Lata Bansal, Senior Advocate Shri R.P. Mall, Advocate Shri Madhur Agarwal, Advocate Shri Divyanshu Agarwal, Advocate REVENUE BY : Shri Sanjay Goel, CIT DR Date of Hearing : 24.06…

Jat Sewa Singh, Delhi vs. CIT(Exemption), New Delhi

In the result, appeal of the assessee is allowed

ITA 5817/DEL/2019[2019-20]Status: DisposedITAT Delhi23 Sept 2019AY 2019-20

Bench: Shri G.S. Pannu & Shri K. Narsimha Chary

Section 12A

…of assessment itself. He placed reliance on CIT vs. Babu Ram Educational Society [2018] 96 Taxmann.com 606 (All HC), Babu Ram Educational Soicety vs. CIT [2013] 26 ITR (T) 351 (Agra), DIT vs. Foundation of Opthalmic& Optometry Research Education Centre [2013] 355 ITR 361 (Delhi HC), Fateh Chand Trust and College Committee vs. CIT(E) [2018] 67 ITR (T) 564 (Agra), Kul Foundation vs. CIT [2015] 54 taxmann. Com 143 (Pune) and M/s Ujjwal Shiksha Samiti vs. CIT (E). 4. Per contra, learned DR submitted that in view of the fact that most of the donations were received from the entities which have no legal status, the ge…

Shri Siddivinayak Educational and Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4918/MUM/2018[2017-18]Status: DisposedITAT Mumbai13 Sept 2019AY 2017-18

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2017-18

For Appellant: Shri Vipul Joshi, A.RFor Respondent: Shri Laxmi Vara Prasad Gude, D.R
Section 12A

…e following decisions: 1. CIT v/s. Vijay Vargiya Vani Charitable Trust - [(2014) 369 ITR 360 (Raj)] 2. DIT (E) v/s. Panna Lalbhai Foundation - [(2013) 35 taxmann.com 104 (Guj) DIT v/s. Foundation of Ophthalmic & Optometry Research Education Centre 3. -[(2012) 355 ITR 361 (Del) 8 Shri Siddivinayak Educational & Charitable Trust 4. Matru Vandana Trust v/s. DIT (E) - |(2015) 39 ITR (T) 30 (Mum - Trib) 5. Right to Health v/s. DIT (E) - [(2014) 35 ITR (T) 267 (Hyd - Trib) 6. Soham For Kids Education Society Centre v/s. DIT (Exemption) - ((2014) 31 ITR(T) 170(Del-Trib) 7. Jasoda Devi Charitable Trust v/s. CIT - [(2010…

M/S. R K Educational Trust, New Delhi vs. DIT(Exemptions), New Delhi

In the result, the appeal is allowed

ITA 3748/DEL/2014[]Status: DisposedITAT Delhi26 Aug 2016

Bench: Shri Kuldip Singh & Shri Anadi N Mishra

For Appellant: Shri A.K. Srivastava, FCAFor Respondent: Mrs. Meenakshi Singh, CIT(DR)
Section 12A

…ciety (2012) 206 Taxman 131 (P &H) (HC) (MAg.), CIT vs. Red Rose School (2007) 162 Taxman 19 (All.), Prayer for India v. ITO (2011) 7 ITR (Trib.) 201 (Chennai), Director of Income Tax v. Foundation of Opthalmic & Optometry Research Education Centre (2013) 355 ITR 361 (Delhi), CIT (E) v. Sai Ashish Charitable Trust , Jaipal Singh Sharma Trust vs. CIT Ghaziabad I.T. No. 6475/Del/2014 , Shriram Education Foundation vs. DIT(E) ITA No. 1399/Del/2011 & ITA No. , Jaipal Singh Sharma Trust vs. CIT Fit For Publication (AM) (JM) ITA No. 3748/Del/2014 Ghaziabad I.T. No. 6475/Del/2014 and Shriram Education Foundati…