All India Spinners' Association v. Commissioner of Income-tax

Q: How many judgments cite All India Spinners' Association v. Commissioner of Income-tax?

11 judgments on BharatTax cite All India Spinners' Association v. Commissioner of Income-tax (12 ITR 482), spanning 1991 to 2023.

12 ITR 482Reported decision1944#9324 most cited

What is All India Spinners' Association v. Commissioner of Income-tax authority for?

Income derived from property is considered applied for charitable purposes if the property is legally obligated to be used for such purposes. The income of a religious or charitable institution is eligible for exemption if it is used for its stated objectives, even if the founder has no beneficial interest in the property.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 1991 to 2023.

Also referred to as

All India Spinners Association v. CIT · 12 ITR 482 · section 11 · section 11(1)(a) · application of income · charitable purpose · religious purpose · property held for charitable purpose · exemption

Issues it is cited on

section 11(1)(a)section 11(1)section 10(23c)section 2(15)application of income section 10 section 11 person section 143(3)india total income business

Judgments citing All India Spinners' Association v. Commissioner of Income-tax

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

…fore, the Tribunal was justified in holding that the property was subject to a ITA No. 278/Kol/2018 M.s. Credai Bengal, AY 2012-13 legal liability of being used for the religious or charitable purpose of the Satsang.--AllIndia Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) :TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects of…

Confrere Educational Society, Noida vs. ITO (Exemption), Noida

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

…er the trust is under legal obligation and here the assessee was under obligation to apply the income for charitable purposes. The judgment relied upon by him are as under:- i. CIT-v- Gujarat Maritime Board 295 ITR 561 SC All India Spinners Association-v-CIT 12 ITR 482 PC ii. iii. CIT-v-Andhra Chamber of Commerce 55 ITR 722 SC Delhi Stock Exchange Association Ltd-v-CIT 225 ITR 235 iv. SC ITA Nos.4464 & 4463/Del/2017 Confrere Educational Society vs. ITO(E) 9 Institute of Chartered Accountants of India-v-DGIT 358 v. ITR 91 (Del) 8. Mr. Singhal submitted that if the interpretation of ld. CIT(A) is accepted, the…

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…se includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility not involving the carrying on of any activity for profit.” 9 (1965) 1 SCR 565 (hereafter “Andhra Chamber of Commerce”) 10 (1944) 12 ITR 482 (hereafter “All India Spinners Association of Mirzapur”) 9 10. The then Finance Minister, Mr. Morarji Desai, explained the rationale for the new definition on the floor of Lok Sabha: “The definition of ‘charitable purpose’ in that clause is at present so widely worded that it can be taken advantage of even by commercial concerns which,…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

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

…olitics and legislation were discussed only as many other matters were in this paper discussed and that it is not made out that a political purpose was the dominant purpose of the trust." In All India Spinners' Association v. Commissioner of Income-tax [1944] 12 ITR 482, 488 (PC), the assessee was formed as an unregistered association by a resolution of the All India Congress Committee for the development of village industry of hand-spinning and hand-weaving. The association was established as an integral part of the Congress organisation, but it had independent existence and powers unaffected and uncontrolled by…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

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

M/S. Varanasi Development Authority, Varanasi vs. Deputy Commissioner of Income Tax (Exemption), Varanasi

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

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

M/S. Varanasi Development Authority, Varanasi vs. Assistant Commissioner of Income Tax, Varanasi

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

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

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar

Section 11Section 12ASection 132Section 153A

…e safely concluded that the appellant society was formed for the purpose of personal gain, it cannot be said to be an association formed with the object of charitable purpose as held by the PRIVY COUNCIL in the case of All India Spinners’ Association vs. CIT, 12 ITR 482 reiterated by the Hon’ble Supreme Court in the case of Director of Income-tax vs. Bharat Diamond Bourse, 215 ITR 280 wherein, the Hon’ble Apex Court held that when specified person in the present 59 M/s. Sinhagad Technical Education Society are charitable and, therefore, the income of the appellant trust does not qualify for exemption u/s 11 of t…

Sunshine Educational & Development Society, Noida vs. Addl. CIT, Exemption, Ghaziabad

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

ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40

…er the trust is under legal obligation and here the assessee was under obligation to apply the income for charitable purposes. The judgment relied upon by him are as under:- CIT-v- Gujarat Maritime Board 295 ITR 561 SC i. All India Spinners Association-v-CIT 12 ITR 482 PC ii. CIT-v-Andhra Chamber of Commerce 55 ITR 722 SC iii. Delhi Stock Exchange Association Ltd-v-CIT 225 ITR iv. 235 SC Institute of Chartered Accountants of India-v-DGIT v. 358 ITR 91 (Del) 8. Mr. Singhal submitted that if the interpretation of ld. CIT(A) is accepted, then no educational institution will ever be able to claim exemption which c…

M/S Credai Bengal, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, assessee’s appeal allowed

ITA 381/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Sept 2016AY 2011-2012

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Years:2011-12

Section 11Section 11(1)(a)Section 143(3)Section 2(15)Section 25Section 263

…of assessment under consideration. As a fact, therefore, the Tribunal was justified in holding that the property was subject to a legal liability of being used for the religious or charitable purpose of the Satsang.—All India Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179 applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) : TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects…

M/S.Radha-Saomi Sat Sang, Saomi Bagh, Agra vs. Commissioner of Income Tax

C.A. No.-010574-010583 - 1983Supreme Court15 Nov 1991

For Respondent: COMMISSIONER OF INCOME TAX

Section 11Section 35Section 4(3)Section 66(2)

…, or beneficial interest in, the properties and they have always been utilized for the purpose of the religious community. The test applied by the Privy council in the case of A 11 India Spinners’ Association v. Commis- sioner of Income - Tax. Bombay 12 ITR 482 is indeed applica- ble to the facts of the present case and the result would then be in favour of the assessee. We would like to point out that even if the trust was revocable, the property was not to go back to the Satguru on revocation. The constitu- tion and the bye-laws on record indicate in clause 1(b): "1. The consti…