Addl. CIT v. Badrinarayan Shrinarayan Akodiya

101 ITR 817High Court1975#9278 most cited

What is Addl. CIT v. Badrinarayan Shrinarayan Akodiya authority for?

Expenditure incurred voluntarily towards charity, without business expediency, is an application of income and not allowable as a deduction under section 37(1).

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Addl. CIT v. Badrinarayan Shrinarayan Akodiya · section 37(1) · voluntary expenditure · charity · application of income · business expediency · deduction not allowed

Judgments citing Addl. CIT v. Badrinarayan Shrinarayan Akodiya

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Orissa Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…as no business expediency and therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Reliance in this regard can be placed on the decision of the Addl. CIT vs. Badrinarayan Shrinarayan Akodiya [1975] 101 ITR 817 (MP) and cannot be allowed as deduction. Therefore, the entire expenditure incurred on corporate responsibility cannot be allowed as deduction. While coming to this conclusion, we also draw our support from the decision of the Co-ordinate Bench of Bangalore in the case of Kanhaiyalal Dudheria vs. Jt. CIT [2017] 165 ITD 14/82 taxmann.com 134, wher…

Kanhaiyalal Dudheria vs. JCIT

In the result, the appeals filed by the assessee are dismissed

ITA 782/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri B.S.Balachandran, AdvocateFor Respondent: Shri G.Kalamadar, Standing Counsel
Section 143(1)Section 143(2)Section 37(1)Section 80G

…5/Bang/2016 Page 5 of 8 u/s 37(1) as the expenditure was towards charity. It is nothing but application of income and reliance in this regard was placed on the decision of the Hon’ble MP High Court in the case of Addl.CIT vs. Badrinarayan Shrinarayan Akodiya (101 ITR 817). 7. We heard rival submissions and perused the material on record. The issue in appeal is whether the expenditure incurred in constructing houses in order to help people who were rendered homeless on account of unprecedented floods in Siriguppa Taluk and handed over to the Government of Karnataka is allowable as deduction u/s 37(1) of the Act o…

M/S. Kanhaiyalal Dudheria, Sandur vs. Joint Commissioner of Income-Tax, Bellary

In the result, the appeals filed by the assessee are dismissed

ITA 1495/BANG/2016[2012-2013]Status: DisposedITAT Bangalore17 May 2017AY 2012-2013

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri B.S.Balachandran, AdvocateFor Respondent: Shri G.Kalamadar, Standing Counsel
Section 143(1)Section 143(2)Section 37(1)Section 80G

…5/Bang/2016 Page 5 of 8 u/s 37(1) as the expenditure was towards charity. It is nothing but application of income and reliance in this regard was placed on the decision of the Hon’ble MP High Court in the case of Addl.CIT vs. Badrinarayan Shrinarayan Akodiya (101 ITR 817). 7. We heard rival submissions and perused the material on record. The issue in appeal is whether the expenditure incurred in constructing houses in order to help people who were rendered homeless on account of unprecedented floods in Siriguppa Taluk and handed over to the Government of Karnataka is allowable as deduction u/s 37(1) of the Act o…

Addl. CIT v. Badrinarayan Shrinarayan Akodiya (101 ITR 817) — Cited in 11 Judgments | BharatTax