Addl.CIT v. A.I.N. Rao Charitable Trust

129 CTR 205Reported decision1995#13330 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 13(9)Section 139(1)Section 139(4)

Judgments citing Addl.CIT v. A.I.N. Rao Charitable Trust

Shree Subrahmanya Temple, Thokur vs. ITO, Exemptions, Ward-2, Mangalore

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

…d that under section 11(1) of the Act, the assessee is entitled to accumulate up to 15% of its income without any condition or procedural requirement. This is well-settled law, as held by the Hon’ble Supreme Court in ACIT v. A.I.N. Rao Charitable Trust (1995) 129 CTR 205, where it was clarified that the 15% accumulation is unfettered and automatic. Therefore, the assessee’s claim of accumulation to the extent of ₹6,78,080 (15% of gross receipts) is allowed without any further inquiry or conditions. 23. Regarding the remaining amount that the assessee seeks to set apart under section 11(2) of the Act, the issue i…

Paradip Port Authority, Jagatsinghpur vs. DCIT, Circle1(1), Cuttack

In the result, all the three appeals of the assessee are allowed

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…its return of income, still it is eligible for me benefit of statutory deduction of 15% on Gross receipts u/s.11(1)(a) of the I.T. Act, 1961 by virtue of the judgment of the Hon'ble Supreme Court in the case of Addl.CIT Vs. A.I.N. Rao Charitable Trust (1995) 129 CTR 205 and CBDT Circular No: 14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitabl…

Paradip Port Authority, Jagatsinghpur vs. DCIT, Circle-1(1), Cuttack

In the result, all the three appeals of the assessee are allowed

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…its return of income, still it is eligible for me benefit of statutory deduction of 15% on Gross receipts u/s.11(1)(a) of the I.T. Act, 1961 by virtue of the judgment of the Hon'ble Supreme Court in the case of Addl.CIT Vs. A.I.N. Rao Charitable Trust (1995) 129 CTR 205 and CBDT Circular No: 14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitabl…

Paradip Port Authority, Jagatsinghpur vs. DCIT, Circle-1(1), Cuttack

In the result, all the three appeals of the assessee are allowed

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…its return of income, still it is eligible for me benefit of statutory deduction of 15% on Gross receipts u/s.11(1)(a) of the I.T. Act, 1961 by virtue of the judgment of the Hon'ble Supreme Court in the case of Addl.CIT Vs. A.I.N. Rao Charitable Trust (1995) 129 CTR 205 and CBDT Circular No: 14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitabl…

Vipassana Research Institute, Mumbai vs. ITO (Exemption) - 2(4), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2532/MUM/2018[2012-13]Status: DisposedITAT Mumbai15 Nov 2019AY 2012-13

Bench: Shri. Vikas Awasthy & Shri G. Manjunathavipassana Research Institute Vs. Ito(Exemptions)-2(4) 2Nd Floor, Green House Piramal Chambers Green Street, Fort Lalbaug, Parel Mumbai-400 023 Mumbai-400 012 Pan/Gir No.Aaatv1217E (Appellant) .. (Respondent)

Section 10(34)Section 10(35)Section 11Section 11(1)(a)Section 12ASection 43

…ideration, then the question of accumulation of 15% income out of gross income for subsequent years u/s 11(1)(a) does not arise. This legal principle has been explained by the Hon’ble Supreme Court in the case of Addl.CIT vs A.L.N.Rao Charitable Trust. (1995) 129 CTR 205, wherein, the procedure of computation of income of charitable trust has been explained. As per the said finding of the Hon’ble Supreme Court, the assessee is entitled for accumulation of income to the extent of 15% only, when the trust derives surplus income out of its activities for the year under consideration. If there is no surplus 11 Vipas…

ITO (Exemption)-2(3) Mumbai, Mumbai vs. Sayaji-U-Ba Khin Memorial Trust, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 5883/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 11Section 11(1)Section 12ASection 143(3)Section 32

…ccumulated income to the extent of 25% or Rs. 10,000/-, whichever is higher, is unqualified and unconditional.. “Further to that, I also place reliance to the judgement of Hon’ble Supreme Court in the case of’ Addl. CIT vs. A. I N. Rao Charitable Trust (1995) 129 CTR 205, wherein it is held that exemption available u/s 11(1)(a) i.e. 15% of income is unfettered and not subject to any conditions. 6 ITA 5883/Mum/2016 6.4 Considering all the above factual position as well as the case laws referred as above, I consider it proper and appropriate to hold that the A.O. was rot justified in denying the claim of the appel…

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)

…n of accumulated income to the extent of 25% or Rs.10,000/-, whoever is higher, is unqualified and unconditional..” Further to that, I also place reliance to the judgment of Hon’ble Supreme court in the case of Addl. CIT Vs. A.I.N. Rao Charitable Trust (1995) 129 CTR 205, wherein it is held that exemption available u/s.11(1)(a) i.e. 15% of income is unfettered and not subject to any conditions. 6.4. Considering all the above factual position as well as the case laws referred as above, I consider it proper and appropriate to hold that the A.O. was not justified in denying the claim of the appellant for 6 A.Y.2010…