How many judgments cite Ahmedabad Rana Caste Association v. CIT?

51 judgments on BharatTax cite Ahmedabad Rana Caste Association v. CIT (82 ITR 704), spanning 2016 to 2026.

Which sections of the Income Tax Act does Ahmedabad Rana Caste Association v. CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 12A(1)(ac)(iii), Section 80G, Section 12AB, Section 12A(1)(ac)(vi), Section 2(15).

Ahmedabad Rana Caste Association v. CIT

82 ITR 704Supreme Court of India1971#2253 most cited

What is Ahmedabad Rana Caste Association v. CIT authority for?

An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ahmedabad Rana Caste Association v CIT · 82 ITR 704 · Section 12A · Section 12AB · Section 80G · Section 2(15) · Section 13(1)(b) · general public utility · benefit a section of the public · trust for specific caste · charitable registration · tax exemption

Sections most often in play

Section 12A Section 12A(1)(ac)(iii)Section 80G Section 12AB Section 12A(1)(ac)(vi)Section 2(15)Section 80G(5)(iii)Section 12AA

Read the full judgment

Issues it is cited on

section 13(1)(b)section 12ab(4)advancement of general public utility section 5(b)section 12ab(1)corpus fund section 13(1)section 2(15)section 80p(1)proviso to section 2(15)section 80g(5)(iii)section 12aa

Judgments citing Ahmedabad Rana Caste Association v. CIT

Icai Registered Valuers Organisation, New Delhi vs. CIT(E), New Delhi

In the result appeal of Assessee allowed

ITA 8158/DEL/2018[-]Status: DisposedITAT Delhi03 Sept 2019

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain,Sr. AdvocateFor Respondent: Shri Anil Kumar Misra, CIT-D.R

Section 12ASection 25Section 8(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.8158/Del./2018 Under Section 12AA of the Income Tax Act, 1961. M/s. ICAI Registered The Commissioner of Valuers Organisation, 4th Floor, Main Building, ICAI Income Tax (Exemptions), vs., Bhawan, Indraprastha Marg, New Delhi – 002. New Delhi. PAN AAECI7759K (Appellant) (Respondent) For Assessee : Shri Ved Jain,Sr. Advocate. For Revenue : Shri Anil Kumar Misra, CIT-D.R. Date of Hearing : 21.08.2019 Date of Pronouncement : 03.09.2019 ORDER PER BHAVNESH SAINI, J.M.…

M/S. the Andhra Pradesh Private Medical and Dental Colleges Management Associons, Vijayawada vs. The ITO, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2016[]Status: DisposedITAT Visakhapatnam10 Apr 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.162/Viz/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/S Andhra Pradesh Private Medical Vs. Income Tax Officer & Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [Pan :Aaeat2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Dr सुनवधई की तधरीख / Date Of Hearing : 27.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 10.04.2019

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, DR

Section 12ASection 15Section 2Section 80G

…e Tax Vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) (iv) Commissioner of Income Tax Vs. State Urban Development Agency (SUDA) (2013) 218 Taxman 146 (All) (v) Commissioner of Income Tax Andhra Pradesh-II Vs. Andhra Pradesh Police Welfare Society (1971) 82 ITR 704(SC) (vi) Bangalore Urban & Rural District Co-operative Milk Producers Societies Members and Employees Welfare Trust Vs. DIT (2016) 382 ITR 528 (Karn) (vii) Commissioner of Income Tax Vs. Bar Council of Maharashtra (1981) 130 ITR 28 (SC) (viii) Commissioner of Income Tax Vs. Andhra Pradesh Riding Club (1987) 168 ITR 393 (AP) (ix) Gujarat State Plas…

Bank of India Retired Employees Medical Assistantce Scheme, Mumbai vs. DIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 6844/MUM/2013[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Vijay MehtaFor Respondent: Shri Purushottam Tripuri

Section 12Section 12ASection 2(15)

…1 Bank of India Retd Employees Medical Assistance Scheme IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : A.Y : 2011-12 Bank of India Retired Employees Vs. Director of Income Tax Medical Assistance Scheme (Exemption), Mumbai. Terminal Benefits Division, Star (Respondent) House, C-5, “G” Block, Bandra- Kurla Complex, Bandra (E), Mumbai 400 051. PAN : AABTB3373J (Appellant) Appellant by : Shri Vijay Mehta Respondent by : Shri Purushottam Tripuri Date of Hearing : 06/07/2018 Date of Pronouncement : 03/10/2018 O R…

S.R.K.R.E.C. Alumni Association, Bhimavaram vs. CIT, Exemptions, Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 534/VIZ/2017[00/00/0000]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR

Section 12ASection 2(15)Section 80G

…f the assessee is carrying its charitable activities irrespective of caste, creed, the assessee is entitled for benefit of section 12AA of the Act. 8. Under similar circumstances, the Hon'ble Apex Court in the case of Ahmedabad Rana Caste Association vs. CIT (82 ITR 704) has held that an object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished fro…

Srkrec Alumni, Association, Bhimavaram vs. CIT (Exemtion), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 533/VIZ/2017[-]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR

Section 12ASection 2(15)Section 80G

Bombay Paint Dealers Association, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 983/MUM/2017[]Status: DisposedITAT Mumbai10 Nov 2017

Bench: Shri G.S.Pannu & Shri Pawan Singhbombay Paint Dealers Association, C/O.Mansukhlal & Co. Shri Building, Ranade Road, Dadar(West), Mumbai 400 028 Pan: Aadcb 8723H ...... Appellant Vs. The Commissioner Of Incometax (Exemptions), 6Th Floor, Piramal Chambers, Parel, Mumbai -400 012. .... Respondent Appellant By : Shri Sanjay R. Parikh Respondent By : Shri Rajesh Damer

For Appellant: Shri Sanjay R. ParikhFor Respondent: Shri Rajesh Damer

Section 12ASection 2(15)Section 25

…t of a section of the public, the same can be construed as for ‘charitable purpose’. In coming to such a decision, the Hon’ble High Court relied upon the principles laid down by the Hon’ble Supreme Court in the case of Ahmadabad Rana Catse Association v. CIT, 82 ITR 704(SC). In our considered opinion, the judgment of the Hon'ble Karnataka High Court, which is based on the principles laid down by the Hon’ble Supreme Court in the case of Ahmadabad Rana Catse Association (supra) is directly on the point before us and, therefore, we do not find substance in the objection of 4 the CIT that the assessee is disentitled…

ACIT (Exemptions), Bhubaneswar vs. M/S. Peoples Forum, Bhubaneswar

In the result, the appeal filed by the revenue and cross objections filed

ITA 325/CTK/2015[2009-10]Status: DisposedITAT Cuttack18 Jan 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 11Section 12ASection 2(15)Section 288A

…distinguished from a specified individual, is present. However, the section of the Community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public or impersonal nature\ [Ahmedabad Rana Caste Association [1971] 82 ITR 704 (SC)]. (vii) An institution set up with the object of promoting trade or commerce] is a charitable institution as it promotes common good through enhancement of business. [ Federation of Indian Chambers of Commerce & Industry [1981] 130 ITR 186(SC); Bar Council of Maharashtra [1981] 130 ITR 28 (SC)]. (viii) However, an institution which merely r…

Gowda Saraswath Sevak Samaj, Bangalore vs. DIT, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 819/BANG/2014[N.A.]Status: DisposedITAT Bangalore19 Oct 2016

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Smt. Jahanzeb Akhtar, CIT (D.R)

Section 12ASection 2(15)

…ive has submitted that the objects of the assessee-trust for the benefit and advancement of a section of public as held by the Hon'ble jurisdictional High Court as well as by Hon'ble Supreme Court in the case of Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704 (SC) would be in the nature of charitable. 4. On the other hand, the learned Departmental Representative has submitted that the decisions relied upon by the ld. AR are not applicable to the facts of the assessee's case as the whole objects of the assessee- trust are for the benefit of a particular community/caste and therefore the same cannot…

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. ADIT (E) RG II(1), Mumbai

Appeal of the assessee is hereby partly allowed

ITA 3087/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Jun 2016AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3087/M/2013 ("नधा"रण वष" / Assessment Year: 2009-10) The Indian Institute Of बनाम/ The Asst. Director Of Banking & Finance Income Tax Exemption Vs. (Formerly Known As The Rg.Ii(1) Indian Institute Of Bankers) Piramal Chambers, Lalbaug, Parel, Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt3309D

For Appellant: Shri Nitesh JoshiFor Respondent: Shri B.C.S. Naik (CIT-DR)

Section 10Section 11Section 11(2)Section 25

…, which are City Montessori School vs UOl (supra), DIT(E) vs Ahmedabad Management Association (supra) and DIT vs Samudra Institute of Meritime Studies Trust (supra). Also placing reliance on the decision of Ahmedabad Rana Caste Association vs CIT, reported in 82 ITR 704, wherein it was held, "It is well-settled that an object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a country or State. It is sufficient if the intention to benefit a section of the public…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

M/S Bangalore Urban and Rural vs. The Director of Income - Tax

In the result, the appeals are allowed to the

ITA/7/2010HC Karnataka23 Feb 2016

Bench: S.SUJATHA,JAYANT PATEL

Section 12ASection 260Section 80GSection 80G(5)(vi)

…s constituted for the benefit of milk producers societies, can it be said to be a mutual concern and not charitable as held by the Tribunal without appreciating the ratio laid down by the Supreme Court in Ahmedabad Rana Caste Association Vs. CIT (1971) 82 ITR 704?. iii) Whether the mere fact that the trust having not carried on all objects of the trust, being the first year of existence, can the Tribunal conclude that the trust was not constituted for charitable purpose to uphold the denial of registration under Section 12A and consequently denial of recognition under Section 80G(5)(vi) of the…