Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

121 ITR 1Supreme Court of India1980#232 most cited

What is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association authority for?

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

328

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2001 to 2026.

Also referred to as

Addl CIT v Surat Art Silk Cloth Manufacturers Association · Surat Art Silk · Section 2(15) · Section 11 · charitable purpose · general public utility · dominant object · incidental profit · deployment of profits · unamended Section 2(15) · Section 12 · Section 13(8)

Also reported as

2 Taxmann 501

Sections most often in play

Section 11Section 2(15)Section 12Section 12ASection 13(8)Section 143(3)Section 12AASection 10(20A)

Issues it is cited on

section 52(2)section 10(20a)advancement of general public utilitysection 13(8)section 52proviso to section 2(15)section 11(4a)section 2(15)cancellation of registrationsection 13(3)section 10(23c)section 11(1)

Judgments citing Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

ASHOK GONDHIA MEMORIAL TRUST,RAJKOT vs. THE ITO EXEMPTION, WARD -1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 112/RJT/2026[2015-16]Status: DisposedITAT Rajkot10 Apr 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 11Section 143(3)Section 144Section 250

…Trust V/s CIT ( 101 ITR 234) is also incorrect on facts apart from the facts that a major part of the said decision has since been overruled by a larger bench of the Hon, Supreme Court in the case of Addl CIT V/s Surat Art Silk Cloth Manufacturer Association (121 ITR 1 SC). This apart the case of Lok Shikshana Trust dealt with a wholly different issue where a sole trustee had tried to establish his business of publishing a newspaper as being charitable in nature. I therefore hold that the AO's contention that the appellant has not provided medical relief and is therefore not entitled to the benefits of section 11…

ARTH FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2258/PUN/2025[2026-27]Status: DisposedITAT Pune29 Jan 2026AY 2026-27

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2258/Pun/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner Of Income Flat No.3, Tulip Apartment, S Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. Pan: Aahta2324C Appellant/ Assessee Respondent / Revenue Assessee By Ca Trishala R Jain (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 01.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Learned Cit(E), Pune Has Erred In Rejecting The 1 Application Of The Appellant Trust Filed U/S 80G(5)(Iii) Of The Act Without Considering The Merits Of The Case.

Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2258/PUN/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner of Income Flat No.3, Tulip Apartment, s Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. PAN: AAHTA2324C Appellant/ Assessee Respondent / Revenue Assessee by CA Trishala R Jain (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 21/01/2026 Date of pronouncement 29/01/2026 आदेश/ ORDER P…

MANJREKAR FOUNDATION,PUNE vs. CIT, EXEMPTION, PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2338/PUN/2025[-]Status: DisposedITAT Pune27 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2338/Pun/2025 निर्धारण वषा / Assessment Year: - Manjrekar Foundation, V Cit Exemption, Near Goodluckchowk, Decan S Pune. Gymkhana, Bhandarkar Road, Deccan Gymkhana, Pune – 411004. Pan: Aactm7144D Appellant/ Assessee Respondent / Revenue Assessee By Smt Deepa Khare Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 30.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Ld. Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond The Statutory Period As Provided In Clause (Iii) Of First Proviso To Section 80G (5) & Thereby Rejecting The Same Without Going Into The Merits.

Section 10Section 11Section 3Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2338/PUN/2025 निर्धारण वषा / Assessment Year: - Manjrekar Foundation, V CIT Exemption, Near GoodluckChowk, Decan s Pune. Gymkhana, Bhandarkar Road, Deccan Gymkhana, Pune – 411004. PAN: AACTM7144D Appellant/ Assessee Respondent / Revenue Assessee by Smt Deepa Khare Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 22/01/2026 Date of pronouncement 27/01/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

DY. COMMISSIONER OF INCOME TAX, CGO COMPLEX, HAPUR CHUNGI vs. KANPUR DEVELOPMENT AUTHORITY, MOTIJHEEL, KANPUR

ITA 4580/DEL/2025[2012-13]Status: DisposedITAT Delhi14 Jan 2026AY 2012-13

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 143(3)Section 2Section 2(15)

…an institution is charitable, any other object which might not be charitable but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charity [Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1/[1979] 2 Τахтап 501 (SC)]. 21. Applying the ratio laid down in the case of CIT v. Andhra Pradesh State Road Transport Corpn. [1986] 159 ITR L (SC), whereof in the present case, the "Autonomous Authority" was established for the purpose of predominant of development the area and provide to shelter to the homeless people within the State of U.P. The…

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

…2008 and has referred to the decision of the Hon'ble Supreme Court in ITA No.: 14/PAT/2018 Assessment Year: 2014-15 Society for Advancement of Village Economy. the case of ACIT vs. Surat Art Silk Cloth Manufacturers Association [1979] 2 Taxman 501 (SC)/[1978] 121 ITR 1 (SC)[19-11-1979] and held that the activities of the assessee could not be held to be for charitable purpose within the meaning of section 2(15) of the Act. The relevant extract from the order of the Ld. CIT(A) is as under: “4.10 The hon'ble Supreme Court held that the concluding words "not involving the carrying on of any activity for profit" go w…

ACIT, NEW DELHI vs. M/S. KCT PAPERS LTD., NEW DELHI

In the result, grounds raised by the revenue are dismissed

ITA 3380/DEL/2014[2008-09]Status: DisposedITAT Delhi05 Dec 2025AY 2008-09

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Circle 5 (1) vs. M/s. KCT Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (PAN : AACCK4937D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Com…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 491/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 48/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Oct 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 47/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 46/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ODIA SAMAJ, NEW DELHI

In the result Cross objections raised by assessee is allowed

ITA 5638/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 133(6)Section 143(3)Section 144BSection 194CSection 194JSection 2(15)Section 80G

…Hon’ble Supreme Court Section 2(15) - in the wake of its several amendments between 2008 and 2015 - can be juxtaposed with the interpretation of the unamended section 2(15) by this Court. In Asstt. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 1/[1980] 2 SCC 31, the principle enunciated was that so long as the predominant object of GPU category charity is charitable, its engagement in a non-charitable object resulting in profits that are incidental, is permissible. The court also declared that profits and gains from such activities which were non-charitable had to be deployed or "fed" back…

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

…आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा0 एस. सी. सीतांलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 961 to 963/JPR/2024 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 Whole Sale Cloth Merchant Association, Bajaj Khana, Kota. Vs. Deputy Commissioner of Income, Central Circle, Kota. स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AAATW0127C आवेदक / Appellant प्रतयर्थी / Respondent निर्धारिती की ओर से / Assessee by : श…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…ncil of Maharashtra 130 ITR 28, American Hotel Lodging Association Education Institute 301 ITR 86, Delhi Kannada Education Society 246 ITR 731 (Delhi), Samaj Kalyan Parishad 105 ITD 29 (Delhi) (SB)and Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1 (SC)] Therefore, and particularly in view of the aforesaid judicial decisions, a mere fact that a disproportionately small amount (as compared to the scale and order of the incomes and expenses of the overall activities of the assessee) has been spent on imprest payments to the Chairman of the assessee society and that the disallowance and assessab…

NATIONAL ASSOCIATION FOR THE BLIND,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2490/MUM/2025[2026-27]Status: DisposedITAT Mumbai29 Aug 2025AY 2026-27

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2026-27

For Appellant: Ms. Jasmin Amalsadvala, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Section 11Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2026-27 M/s. National Association CIT (Exemptions) For The Blind, 601, Cumballa Hill MTCL TE 11 Khan Abdul Gaffar Khan Vs. Bldg, Peddar Road, Road, Worli Seaface, Dr. G Deshmukh Marg, Mumbai-400030. Mumbai-400026. PAN: AAATN2303H (Appellant) (Respondent) Present for: Assessee by : Ms. Jasmin Amalsadvala, Ld. A.R. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. D.R. Date of Hearing : 09.07.2025 Date of Pronouncement : 29.08.2025 O R D…

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

ITA 789/JODH/2024[2024-25]Status: DisposedITAT Jodhpur22 Aug 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

Section 11Section 12ASection 3(2)Section 80Section 80G(5)

…1 ITA No279 & 280/Jodh/2024 Madhav University IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER Ι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University VS Commissioner of Income-tax, Exemption, Jaipur Pindwara, Madhav Hills, NH 27, VPO Bharja, Pindwara, Sirohi Rajasthan-307023 PAN: AASAM7855L Shri Amit Kothari Shri M.K. Jain, CIT(DR.) Present for Assessee Present for Revenue Date of hearing 20/08/2025 Date of pronouncement 22/08/2025 ORDER Per Bench: The instant appeals of the assesse…

DCIT CENTRAL CIRCLE 05 , DELHI vs. DEEPAK KOTHARI , KANPUR

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

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…ion of statutes, which was urged before us with reference to some case law, viz., C. Ws. (India) Ltd. v. CIT [19941208 ITR 649173 Taxman 174 (SC) ; CIT v. J H Gotla [19851156 ITR 323123 Taxman 14J (SC);Addl. CITv. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1/[19791 2 Taxman 501 (SC), besides in the case of K. P. Varghese (supra), also concluding the matter. The gist thereof, or atleast to a substantial extent, stands in fact already brought out in the urged before us. All that is logical relevant, yielding insight into the purpose and object for and toward which the amendment stands brought, should be…

DEEPAK KATHARI,KANPUR vs. ACIT, CC-5, NEW DELHI

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

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…ion of statutes, which was urged before us with reference to some case law, viz., C. Ws. (India) Ltd. v. CIT [19941208 ITR 649173 Taxman 174 (SC) ; CIT v. J H Gotla [19851156 ITR 323123 Taxman 14J (SC);Addl. CITv. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1/[19791 2 Taxman 501 (SC), besides in the case of K. P. Varghese (supra), also concluding the matter. The gist thereof, or atleast to a substantial extent, stands in fact already brought out in the urged before us. All that is logical relevant, yielding insight into the purpose and object for and toward which the amendment stands brought, should be…

M/S. GEDEE MEDICAL FOUNDATION,COIMBATORE vs. CIT, EXEMPTION,, CHENNAI

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

ITA 521/CHNY/2025[-]Status: DisposedITAT Chennai15 Jul 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:521/Chny/2025 M/S. Gedee Medical Foundation, The Commissioner Of Income Tax 1, Chettipalayam Road, Vs. (Exemption), Podanur, Chennai – 600 034. Coimbatore – 641 023. [Pan: Aabtg-5427-A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 12A(1)(ac)Section 80GSection 80G(5)

…from interest income on fixed deposits and is ploughed back into charitable purposes. The Hon’ble Supreme Court in various decisions (e.g., CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC); CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 1 (SC)) has held that earning income in the course of pursuing charitable objects does not disentitle an entity from claiming charitable status, so long as the dominant purpose remains charitable and not profit-making. 11. The Commissioner’s comparison of the assessee’s financials with commercial hospital accounts or typical trading profit and loss…

ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

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Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1) — Cited in 328 Judgments | BharatTax