ACIT v. Balaji Educational & Charitable Public Trust

15 Taxmann.com 53High Court2011#10190 most cited

What is ACIT v. Balaji Educational & Charitable Public Trust authority for?

Corpus donations are treated as capital receipts under section 11(1)(d) of the Income Tax Act, 1961, and are generally not considered income, while voluntary contributions are treated as income under section 12 and are taxable only if not applied for charitable purposes.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

ACIT v. Balaji Educational & Charitable Public Trust · section 11(1)(d) · section 12 · corpus donations · voluntary contributions · capital receipt · income · charitable trusts · exemption

Sections most often in play

Section 11(1)(d)Section 12Section 11Section 12A(a)Section 13(8)Section 143(3)Section 153(c)Section 2(15)

Issues it is cited on

section 11(1)(d)corpus fundcorpus donationsection 11(1)section 2(15)section 12asection 12section 11section 13section 250nfactotal income

Judgments citing ACIT v. Balaji Educational & Charitable Public Trust

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.202&203/Ahd/2025 (Assessment Years: 2016-17 & 2017-18) Dudhsagar Research and Vs. Deputy Commissioner of Dement Association Income Tax, C/o. Dudhsagar Dairy, Circle-1, Exemption, Highway Mehsana, Ahmedabad Mehsana-384002 [PAN No.AAATD1312J] (Appellant) .. (Respondent) Appellant by : Shri S N Divatia, AR Respondent by: Shri R P Rastogi, CIT-DR 17.09.2025 Date of Hearing Date of Pronouncement 17.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appe…

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.202&203/Ahd/2025 (Assessment Years: 2016-17 & 2017-18) Dudhsagar Research and Vs. Deputy Commissioner of Dement Association Income Tax, C/o. Dudhsagar Dairy, Circle-1, Exemption, Highway Mehsana, Ahmedabad Mehsana-384002 [PAN No.AAATD1312J] (Appellant) .. (Respondent) Appellant by : Shri S N Divatia, AR Respondent by: Shri R P Rastogi, CIT-DR 17.09.2025 Date of Hearing Date of Pronouncement 17.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appe…

ITO, Chennai vs. United Educational Foundation, Chennai

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, v. M/s. United Educational (Exemptions)-IV Foundation, Chennai MAC/ICH Building, VHS Campus, Chennai – 600 113. PAN: AAATU3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax O…

ITO, Chennai vs. Sri Venkateswara Educational & Health Trust, Chennai

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, v. M/s. United Educational (Exemptions)-IV Foundation, Chennai MAC/ICH Building, VHS Campus, Chennai – 600 113. PAN: AAATU3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax O…

ITO, Chennai vs. Mac Charities, Chennai

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, v. M/s. United Educational (Exemptions)-IV Foundation, Chennai MAC/ICH Building, VHS Campus, Chennai – 600 113. PAN: AAATU3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax O…

ITO, Chennai vs. Mac (Educational) Foundation, Chennai

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, v. M/s. United Educational (Exemptions)-IV Foundation, Chennai MAC/ICH Building, VHS Campus, Chennai – 600 113. PAN: AAATU3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax O…

ITO, Chennai vs. Mac Public Charitable Trust, Chennai

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, v. M/s. United Educational (Exemptions)-IV Foundation, Chennai MAC/ICH Building, VHS Campus, Chennai – 600 113. PAN: AAATU3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax O…

ADIT (E), Delhi vs. M/S All India Kataria Education Society, New Delhi

In the result Revenue’s appeal is dismissed

ITA 3722/DEL/2012[2005-06]Status: DisposedITAT Delhi26 Apr 2016AY 2005-06

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh.Tarun Rohatgi, C.A
Section 12ASection 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “A” NEW DELHI BEFORE SHRI H.S.SIDHU, J.M. AND SHRI J.SUDHAKAR REDDY, AM ITA No: 3722/Del/2012 AY : 2005-06 ADIT (E) vs. All India Kataria Education Society Inv. Circle 1 845, Ward no.6, Mehrauli Delhi New Delhi PAN: AAATK 0840 N (Appellant) (Respondent) Appellant by : Sh. KK Jaiswal, D.R. Respondent by : Sh.Tarun Rohatgi, C.A. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue directed against the order of Ld.CIT(A)-XII, New Delhi pertaining to the Assessment Year (A.Y.) 2005-06 dated 11.4.2012. 2. Facts in brief:-…

ACIT v. Balaji Educational & Charitable Public Trust (15 Taxmann.com 53) — Cited in 10 Judgments | BharatTax