Agappa Child Centre v. CIT

226 ITR 211High Court1997#3628 most cited

What is Agappa Child Centre v. CIT authority for?

A trust's exemption is cancelled if its property is used for the benefit of a person prohibited under section 13(3), or if the trust fails to accurately reflect its income, thereby not truly disclosing the income arising from trust property.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Agappa Child Centre v CIT · section 13(3) · section 13(1)(c) · cancellation of exemption · trust property benefit · prohibited person · non-disclosure of income · Section 13(2)(b) · undue benefit to trustee · 1997 · 226 ITR 211

Also reported as

92 Taxmann 327

Sections most often in play

Section 13(1)(c)Section 142(1)Section 13(2)(b)Section 143(2)Section 144Section 153ASection 2(14)Section 54F

Issues it is cited on

section 13(2)(c)relinquishment of rightsection 13(2)section 13(1)(d)section 55(2)section 164(2)section 13(1)(c)section 11(5)section 13(3)long-term capital assetsection 11(1)(d)section 164

Judgments citing Agappa Child Centre v. CIT

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…eliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta Family Trust [2019] 102 taxmann.com 34 (SC) • Ram Bhawan Dharamshala Vs. State of Rajasthan [2002] 124 Taxman 149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8,…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…eliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta Family Trust [2019] 102 taxmann.com 34 (SC) • Ram Bhawan Dharamshala Vs. State of Rajasthan [2002] 124 Taxman 149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8,…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…eliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta Family Trust [2019] 102 taxmann.com 34 (SC) • Ram Bhawan Dharamshala Vs. State of Rajasthan [2002] 124 Taxman 149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8,…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…128 :- 41 -: & 2219 to 2222 /2017 derived by the trustees was enough to deprive the trust the exemption claimed u/s.11 of the Act. For this proposition he relied on the judgment of Hon’ble Kerala High Court in the case of Agappa Child Centre vs. CIT, (1997) 226 ITR 211, that of Andhra Pradesh High Court in the case of Action for Welfare and Awakening in Rural Environment (AWARE) vs. DICT (2003) 263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT v…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…128 :- 41 -: & 2219 to 2222 /2017 derived by the trustees was enough to deprive the trust the exemption claimed u/s.11 of the Act. For this proposition he relied on the judgment of Hon’ble Kerala High Court in the case of Agappa Child Centre vs. CIT, (1997) 226 ITR 211, that of Andhra Pradesh High Court in the case of Action for Welfare and Awakening in Rural Environment (AWARE) vs. DICT (2003) 263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT v…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…128 :- 41 -: & 2219 to 2222 /2017 derived by the trustees was enough to deprive the trust the exemption claimed u/s.11 of the Act. For this proposition he relied on the judgment of Hon’ble Kerala High Court in the case of Agappa Child Centre vs. CIT, (1997) 226 ITR 211, that of Andhra Pradesh High Court in the case of Action for Welfare and Awakening in Rural Environment (AWARE) vs. DICT (2003) 263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT v…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…128 :- 41 -: & 2219 to 2222 /2017 derived by the trustees was enough to deprive the trust the exemption claimed u/s.11 of the Act. For this proposition he relied on the judgment of Hon’ble Kerala High Court in the case of Agappa Child Centre vs. CIT, (1997) 226 ITR 211, that of Andhra Pradesh High Court in the case of Action for Welfare and Awakening in Rural Environment (AWARE) vs. DICT (2003) 263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT v…

Assistant Commissioner of Income-Tax vs. Sinhagad Technical Education Society, Pune

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…

Assistant Commissioner of Income-Tax vs. Sinhagad Technical Education Society, Pune

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…

Sinhgad Technical Education Society, Pune vs. Assistant Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सु"ी सुषमा सु"ी सु"ी सुषमा सुषमा चावला सुषमा चावला चावला, "याियक चावला "याियक "याियक सद"य "याियक सद"य सद"य, एवं सद"य एवं एवं "ी एवं "ी "ी अिनल "ी अिनल अिनल चतुव"दी अिनल चतुव"दी चतुव"दी, लेखा चतुव"दी लेखा लेखा सद"य लेखा सद"य सद"य, केकेकेके सम" सद"य सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos. 2075 to 2077 & 2110/PUN/2014 "नधा"रण वष" / Assessment Years: 2007-08 to 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411…