Which sections of the Income Tax Act does Addl. CIT v. Surat Art Silk Cloth Manufacturers Association come up under?

It is most often cited in judgments turning on Section 11, Section 2(15), Section 12, Section 12A, Section 13(8), Section 143(3).

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

Q: How many judgments cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association?

328 judgments on BharatTax cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1), spanning 2001 to 2026.

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 372,010 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 11 Section 2(15)Section 12 Section 12A Section 13(8)Section 143(3)Section 12AA Section 10(20A)

Issues it is cited on

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

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

Avi Foundation, Nagpur vs. The Honorable Commissioner of Income Tax Pune, Pune

The appeal of the assessee is allowed for

ITA 1345/PUN/2023[NIL]Status: DisposedITAT Pune07 May 2024

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Adjournment application rejectedFor Respondent: Shri Keyur Patel, CIT-DR

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1345 & 1369/PUN./2023 [E-APPEALS] [U/sec.80G of Income Tax Act, 1961] AVI Foundation, The Commissioner of Income Jerryl Lawn, RPTS Road, Tax (Exemption), Room No.322, Laxmi Nagar, NAGPUR. 3rd Floor, Income Tax Office, PIN – 440 022. vs. PMT Bldg., Shankar Seth Road, Maharashtra. Pune – 411 037. PAN AAITA1730B Maharashtra. (Appellant) (Respondent) For Assessee : Adjournment application rejected. For Revenue : Shri Keyur Patel,…

Gender Lab Foundation, Thane vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 193/PUN/2024[-]Status: DisposedITAT Pune30 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.12.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

Section 119(2)(b)Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.193/PUN/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. PAN: AAJCG4122B Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 29/04/2024 Date of pronouncement 30/0…

Vallabhdas Valji Jilha Vachanalaya, Jalgaon vs. The Commissioner of Income Tax, Exemption - Pune, Pune

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

ITA 1423/PUN/2023[N.A.]Status: DisposedITAT Pune18 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

Section 10Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1423/PUN/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas ValjiJilha The Commissioner of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. PAN: AABTV0802C Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 17/04/2024 Date of pronouncement 18/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is assessee’s appe…

Vaidya Mangat Rai Foundation, Chandigarh vs. CIT(Exemption), Chandigarh

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

ITA 2668/DEL/2023[2023-24]Status: DisposedITAT Delhi18 Apr 2024AY 2023-24

Bench: Shri G. S. Pannu & Shri Anubhav Sharmavaidya Mangat Rai The Commissioner Of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. Pan-Aadtv 6078Q (Appellant) (Respondent) Assessee By Shri Tej Mohan Singh, Adv. Department By Ms. Sapna Bhattia, Cit-Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 18/04/2024

Section 12A(1)(ac)Section 80(5)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Vaidya Mangat Rai The Commissioner of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. PAN-AADTV 6078Q (Appellant) (Respondent) Assessee by Shri Tej Mohan Singh, Adv. Department by Ms. Sapna Bhattia, CIT-DR Date of Hearing 25/01/2024 Date of Pronouncement 18/04/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [her…

M/S. Birmani Charitable Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 113/PUN/2024[--]Status: DisposedITAT Pune28 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.113/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. M/S.Birmani Charitable The Commissioner Of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam S Pune. Road, Deolali Camp, Dist.Nashik – 422401. Pan: Aaicb8213B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 03.11.2023 Passed Under Section 80G Of The Income Tax Act, 1961 Rejecting The Assessee’S Application Filed In Form No.10Ab For Approval Under Section 80G(5) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : M/S.Birmani Charitable Foundation [A]

Section 10Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.113/PUN/2024 िनधा"रण वष" / Assessment Year : N.A. M/s.Birmani Charitable The Commissioner of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam s Pune. Road, Deolali Camp, Dist.Nashik – 422401. PAN: AAICB8213B Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket M Joshi – AR Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 28/03/2024 Date of pronouncement 28/03/2024 आदेश/ ORDER PER D…

Nageshwara Charitable Trust, Nagpur vs. CIT Exemption Pune, Pune

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

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.371/NAG/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, s Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. PAN: AAATN2648F Appellant / Assessee Respondent / Revenue Assessee by Shri Kapil Hirani – AR Revenue by Shri Kailash C.Kanojiya – CIT(DR) Date of hearing 18/03/…

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]

Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…e of pre-dominant charitable purpose qua medical relief the case of the appellant is squarely covered by the ratio laid first in ‘M/s New Noble Education Society Vs CCIT’ [2022] 143 Taxmann.com 276 (SC) ‘ACIT Vs Surat Art Silk Cloth Manufacturers Association’ 121 ITR 1 (SC) and in ‘Queens Educational Society Vs CIT’ ITAT-Pune Page 23 of 66 Ashwini Sahakari Rugnalaya & Research Centre reported in 372 ITR 699, ‘Thiagarajar Charities Vs ACIT’ 225 ITR 1010 (SC) wherein their Hon’ble Lordship have laid that, in determining the true nature of existence of an entity what is necessary to be considered is whether havin…

Swami Sunyanand Janseva Trust, Banaskantha vs. The CIT-Exemption, Ahmedabad

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

ITA 390/AHD/2023[NA]Status: DisposedITAT Ahmedabad28 Feb 2024

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, C.AFor Respondent: Shri Sudhendu Das, CIT DR

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.390/Ahd/2023 (Assessment Year: N.A.) Swami Sunyanand Janseva Trust, Vs. Commissioner of Income Tax 13-B, Swastik Society, Gorbi (Exemption), Marg, AT And Post, Palanpur, Ahmedabad Banaskantha-385001 [PAN No.AATTS4396J] (Appellant) .. (Respondent) Appellant by : Shri Mehul Thakkar, C.A. Respondent by: Shri Sudhendu Das, CIT DR Date of Hearing 09.01.2024 Date of Pronouncement 28.02.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the…

Ghaziabad Development Authority, Ghaziabad vs. DCIT Circle Exemption, Ghaziabad

In the result, the appeal of the assessee in ITA

ITA 589/DEL/2023[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Section 10Section 11Section 12ASection 143(2)Section 2(15)Section 234A

…he assessee authority fall within the ambit of proviso to section 2(15) of the Act, making it ineligible for claiming exemption u/s. 11 of the Act. The AO further held that the decision of Hon'ble Supreme Court in case of Surat Cloth Manufacturer Association (121 ITR 1) wherein it was held that primary or dominant purpose of the trust/institution has to be examined to determine whether it was involved in carrying out any activity for profit, goes in favour of revenue. The AO has further mentioned various clauses of the Uttar Pradesh Urban Planning and Development Act, 1973. Ghaziabad Development Authority vs. DCI…

Ghaziabad Development Authority, Ghaziabad vs. DCIT E (Circle), Ghaziabad

In the result, the appeal of the assessee in ITA

ITA 305/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Feb 2024AY 2018-19

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 10Section 11Section 12ASection 143(2)Section 2(15)Section 234A

Bhiwadi Integrated Development Authority, Bhiwadi, Alwar vs. Commissioner of Income Tax (Exemptions), Jaipur

ITA 595/JPR/2023[2022-23]Status: DisposedITAT Jaipur16 Jan 2024AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shyam Lal Agarwal (C.A.)&For Respondent: Shri Ajay Malik (CIT)

Section 12ASection 2(15)Section 9

…on an activity for profit or not. 22. In Andhra Pradesh Road Transport Corporation's case (supra), the Hon'ble Supreme Court while relying upon the earlier decisions in the matter of "Additional CIT vs. Surat Art Silk Cloth Manufactures Association", (1980) 121 ITR 1 and "CIT vs. Bar Council of Maharashtra", (1981) 130 ITR 28 (SC), held that if predominant object is to carry out a charitable purpose and not earn profit, the purpose would not lose its charitable character merely because some profit arises from the activity. 23. In Gujarat Maritime Board's case (supra), the Hon'ble Supreme Court after due consid…

T B Lulla Charitable Foundation, Sangli vs. CIT Exemption, Pune

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

ITA 1220/PUN/2023[--]Status: DisposedITAT Pune05 Jan 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1220/Pun/2023 िनधा"रण वष" / Assessment Year :- T B Lulla Charitable The Cit Exemption, Foundation, V Pune. Atit Bungalow South Shivaji S Nagar, Behind Mali Chitr Mandir, Sangli - 416416. Pan: Aaect9113E Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rakesh Jha – Cit(Dr) Date Of Hearing 19/12/2023 Date Of Pronouncement 05/01/2024

Section 10Section 11Section 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1220/PUN/2023 िनधा"रण वष" / Assessment Year :- T B Lulla Charitable The CIT Exemption, Foundation, V Pune. Atit Bungalow South Shivaji s Nagar, Behind Mali Chitr Mandir, Sangli - 416416. PAN: AAECT9113E Appellant/ Assessee Respondent /Revenue Assessee by Smt. Deepa Khare – AR Revenue by Shri Rakesh Jha – CIT(DR) Date of hearing 19/12/2023 Date of pronouncement 05/01/2024 आदेश/ ORDER PER DR. DIPAK P.…

Shri Kailash Math Trust, Nashik vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 1177/PUN/2023[-]Status: DisposedITAT Pune05 Jan 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1177/Pun/2023 िनधा"रण वष" / Assessment Year : N.A. Shri Kailash Math Trust, The Cit(Exemption), Bhaktidhan, Panchavati Peth V Pune. Road, Nashik – 422003. S Pan: Aabas0761Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Dr(Cit) Date Of Hearing 01/01/2024 Date Of Pronouncement 05/01/2024

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

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1177/PUN/2023 िनधा"रण वष" / Assessment Year : N.A. Shri Kailash Math Trust, The CIT(Exemption), Bhaktidhan, Panchavati Peth V Pune. Road, Nashik – 422003. s PAN: AABAS0761Q Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Keyur Patel – DR(CIT) Date of hearing 01/01/2024 Date of pronouncement 05/01/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an app…

Sanghamitra Rural Financial Services, Bangalore vs. Assistant Commissioner of Income Tax, Exemptions Circle-1, Bangalore

ITA 745/BANG/2023[2018-19]Status: DisposedITAT Bangalore03 Jan 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

Section 11Section 2(15)Section 234ASection 8

…some profit or charging of fees could not be a reason for denying 12AA registration as long as the dominant objects remained charitable. In this case the court relied on the Supreme court decision in Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1 (SC) where held that the main test to find out whether an institution is run for charitable purposes is to find out what is the dominant or primary purpose of the assessee whether the purpose was to promote commerce and trade in art silk, etc., or the advancement of an object of general public utility. It was also held if the primary or dominant pu…

Sanghamitra Rural Financial Services, Bangalore vs. Assistant Commissioner of Income Tax, Exemptions Circle-1, Bangalore

In the result, appeals of the assessee are dismissed

ITA 744/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 11Section 2(15)Section 234ASection 8

…some profit or charging of fees could not be a reason for denying 12AA registration as long as the dominant objects remained charitable. In this case the court relied on the Supreme court decision in Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1 (SC) where held that the main test to find out whether an institution is run for charitable purposes is to find out what is the dominant or primary purpose of the assessee - whether the purpose was to promote commerce and trade in art silk, etc., or the advancement of an object of general public utility. It was also held if the primary or dominant…

Dy. Commissioner of Income Tax (Exemption)-1(1), Mumbai vs. Association of Mutual Funds in India, Mumbai

In the result, the appeal of the revenue stands allowed for statistical purpose

ITA 3201/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.3201/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Dcit(Exemption)-1(1) बिधम/ Association Of Mutual Room No.607, 6Th Floor, Funds In India Vs. Mtnl Building, Cumballa 71, 7Th Floor One Hill, Mumbai-400026. Indiabulls Centre Tower- 2, Wing B, 841 Senapati Bapat Marg Elphinstone Road, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaca5550A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nitesh Joshi/Shri Samir Kapadia Revenue By: Shri Ajay Chandra (Cit-Dr) सुनवाई की तारीख / Date Of Hearing: 16/10/2023 घोषणा की तारीख /Date Of Pronouncement: 29/11/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 28.10.2022 For The Ay. 2018-19. 2. The Main Grievance Of The Revenue Is Against The Action Of The Ld. Cit(A) Allowing The Appeal Of The Assessee By Following The Tribunal Order In Assessee’S Own Case For Ay. 2012 13 & Ay. 2013-14 Wherein Exemption U/S 11 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Was Allowed To The Assessee. According To The Revenue, The Tribunal While Granting Exemption U/S 11 Of The Act Has Not Considered The Proviso To Section 2(15) Of The Act As Well As The Recent Decision Of The Hon’Ble Supreme Court In The Case Of Acit(Exemptions) Vs. Ahmedabad Urban Development Authority

For Appellant: Shri Nitesh Joshi/Shri SamirFor Respondent: Shri Ajay Chandra (CIT-DR)

Section 11Section 13(8)Section 2(15)

…ng the Tribunal order (supra) the Ld. DR pointed out that even after the amendment was made u/s 2(15) of the Act, the Tribunal has applied “Dominant Object Test’’ as laid down by the Apex Court in ACIT Vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1. According to the Ld. CIT-DR, the Hon’ble Supreme Court in Ahmedabad Urban Development Authority (supra) has considered its own decision in Surat Art Silk Cloth Manufacturers Association (supra) in Ahmedabad Urban Development Authority (supra) at para no. 200 to 205 wherein their Lordship observed as under: - “200. Surat Art Silk (supra) and other…

Bhamashah Sundarlal Daga Charitable Trust, Bikaner vs. CIT - Exemption, Jaipur

The appeal of the assessee is allowed for statistical purpose

ITA 278/JODH/2023[2022-23 to 2026-27]Status: DisposedITAT Jodhpur10 Nov 2023

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

Section 12Section 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अिधकरण "ायपीठ जोधपुर, जोधपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH : : JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.278/JODH/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, s Jaipur. Bikaner – 334001. PAN: AAETB1013C Appellant/ Assessee Respondent/ Revenue Assessee by Shri Suresh Ojha – AR Revenue by Smt. Alka Rajvanshi Jain – CIT(DR) Date of hearing 14/08/2023 Date of pronouncement 10/11/2023 आदेश/ ORDER PER…

Mandir Shree Bhairav Ji Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 427/JPR/2023[NA]Status: DisposedITAT Jaipur02 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Vikash Rajvanshi (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 427/JP/2023 cuke Mandir Shree Bhairav Ji Trust CIT Vs. H-15, Chitranjan Marg, Jaipur Exemption, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTM 0426 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vikash Rajvanshi (CA) jktLo dh vksj ls@ Revenue by : Sh. Ajay Malik (CIT) lquokbZ dh rkjh[k@ Date…

M/S. Navodaya Grama Vikas Charitable Trust, Mangaluru vs. Deputy Commissioner of Income Tax, Central Circle-1, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 172/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Aug 2023AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Navodaya Grama Vikas Charitable Trust, The Deputy #14-7-1005, Scdcc Commissioner Of Bank Ltd., Income Tax, Head Office Building, Central Circle – 1, Kodialbail, Vs. Mangaluru. Mangaluru – 575 003. Pan: Aaatn7594E Appellant Respondent : Shri V. Srinivasan, Advocate & Assessee By Ms. Sunaina Bhatia, Ca Revenue By : Shri D.K. Mishra, Cit Dr Date Of Hearing : 07-07-2023 Date Of Pronouncement : 31-08-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 07.03.2022 Passed By Ld.Cit(A)-2, Panaji For A.Y. 2017-18 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law. Equity, Weight Of Evidence. Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit [A] Is Not Justified In Upholding The Disallowance Of The Exemption Claimed U/S.11 Of The Act

For Respondent: Shri V. Srinivasan, Advocate &

Section 11Section 12ASection 13Section 2Section 234

…ing in the form of interest on the loans advanced to the self help group members will not defeat the real object in order to deprive of the exemption. 37. Hon’ble Supreme Court in case of Addl. CIT vs. Surat Art Silk Cloth Mfrs. Association reported in (1980) 121 ITR 1 also has held that the main test to find out whether an institution is run for charitable purpose is to find out what is the dominant or the primary purpose of the assessee. Hon’ble Supreme Court observed that it is necessary to analyse whether the purpose was to promote commerce and trade in Art Silk etc. or the advancement of the object of the ge…

Sarswati Vidhya Pratishthan M.P, Bhupal vs. The ACIT 2(1), Bhopal

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

…also extended in respect of the self-same activities. 8. In this regard we note that the issue involved in the present appeal is coveredby the majority opinion of the Hon'ble Supreme Court in Addl. CIT vs Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1. Even though the decision of the Hon'ble Supreme Court was rendered in the backdrop of provisions of the IT Act, 1961 prior to introduction of the proviso in Section 2(15) of the Act yet in our considered opinion the judicial principles laid down in the said decision continue to hold field and therefore still applicable even after introduction of f…