ADIT(E) v. Bharatha Swamukhi Samsthe

28 DTR 13Income Tax Appellate Tribunal2009#15524 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Issues it is cited on

section 36(l)(vii)section 13(8)advancement of general public utility section 11(4a)purposive interpretation proviso to section 2(15)mli rule of consistency section 10(23c)section 2(15)child registration under section 12a

Judgments citing ADIT(E) v. Bharatha Swamukhi Samsthe

M/S. Innovative Micrfinance for Poverty Alleviation & Community Transformation, Chennai vs. CIT, Exemptions, Chennai

ITA 1161/CHNY/2025[-]Status: DisposedITAT Chennai06 Aug 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1161/Chny/2025

Section 11Section 80G

…u/s.11 of the Act while passing assessment order u/s.143(3) of the Act. 6.12 The assessee relied on the following judgements which we will consider one by one. (A) The Bangalore Bench of the Tribunal in the case of ADIT(E) v. Bharatha Swamukhi Samsthe [2009] 28 DTR 13 (Bangalore - Tribunal) has held that the work of lending money to poor women for income generating activities was charitable in nature as there was nothing on record to show that the interest charged by the assessee was exorbitant, which is missing in present case. The following extract from the case is crucial to understand the statutory and judic…

M/S Innovtive Microfinance for Poverty Alleviation, Chennai vs. DCIT(Exemptions), Chennai Circle, Chennai

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

ITA 164/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…s. 11 of the Act while passing assessment order u/s. 143(3) of the Act. 6.12 The assessee relied on the following judgements which we will consider one by one. (A) The Bangalore Bench of the Tribunal in the case of ADIT(E) v. Bharatha Swamukhi Samsthe [2009] 28 DTR 13 (Bangalore - Tribunal) has held that the work of lending money to poor women for income generating activities was charitable in nature as there was nothing on record to show that the interest charged by the assessee was exorbitant, which is missing in present case. The following extract from the case is crucial to understand the statutory and judic…

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

…not from micro angle and consider them as charitable activities. xxi. The ld. A.R. placed reliance on the decision of the Hon'ble Jurisdictional Bangalore Tribunal in the case of ADIT(E) v. BHARATHA SWAMUKHI SAMSTHE in ITA No. 1121/Bang/2008 dated 24.12.2008 (28 DTR 13) (Bang. Trib) xxii. The ld. A.R. placed further reliance on the decision of the Hon'ble Delhi Tribunal 'B' Bench in the case of Disha India Micro Credit in ITA No.1374/Del/2010 dated 28.01.2011, wherein it was held; “14. Now, the question arises as to whether the activities of promoting micro finance services, as permitted from time to time by the…

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

…ot from micro angle and consider them as charitable activities. xxi. The ld. A.R. placed reliance on the decision of the Hon’ble Jurisdictional Bangalore Tribunal in the case of ADIT(E) v. BHARATHA SWAMUKHI SAMSTHE in ITA No. 1121/Bang/2008 dated 24.12.2008 (28 DTR 13) (Bang. Trib) xxii. The ld. A.R. placed further reliance on the decision of the Hon’ble Delhi Tribunal ‘B’ Bench in the case of Disha India Micro Credit in ITA No.1374/Del/2010 dated 28.01.2011, wherein it was held; “14. Now, the question arises as to whether the activities of promoting micro finance services, as permitted from time to time by the…

ITO(Exemptions), Bhubaneswar vs. Adhikar, Bhubaneswar

In the result, appeal of the revenue is dismissed

ITA 265/CTK/2017[2009-10]Status: DisposedITAT Cuttack24 Sept 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Datta, DR

Section 11Section 2(15)

…f this case do not provide any credible support to the appellant regarding the charitable character of activities. 7. The CIT(A) further observed that similarly, the Bangalore Bench of the Tribunal in the case of ADIT(E) v. Bharatha Swamukhi Samsthe [2009] 28 DTR 13 (Bangalore - Tribunal) has held that the work of lending money to poor women for income generating activities was charitable in nature as there was nothing on record to show that the interest charged by the assessee was exorbitant. The following extract from the case is crucial to understand the statutory and judicial interpretations in this rega…

Sreema Mahila Samity, Nadia vs. D.C.I.T., Circle-Nadia, Nadia

In the result, the appeal of the assessee is dismissed

ITA 2826/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Oct 2017AY 2009-2010

For Appellant: S/Shri K.M. Roy &For Respondent: Shri Sallong Yaden, Addl.CIT, ld.Sr.DR

Section 12ASection 143(2)Section 2

…ssee filed written submission and placed reliance on the decisions in the cases of Disha India Micro Credit Vs. CIT of Delhi Tribunal (ITAT,Delhi) Spandana Vs. ACIT reported in (2010) 40 DTR 153 (visakha) (Trib), ADIT (E) Vs. Bharatha Swamukhi Samasthe [2009] 28 DTR 13 (Bangalore Tribunal] and Thiagarjar Charitis Vs. ACIT (1997) 092 Taxman 152 (SC) Barda Samity and Tia Gaja Charitis of Hon’ble Supreme Court. Relevant portion of AO’s order is reproduced herein below:- 5. Assessee's reply. Sri S.N.Saha, the A/R, submitted one written statement as below: "With reference to your show cause notice No. DCIT/Nadia/2011-…