Allahabad Young Men’s Christian Association v. CCIT & Ors.

371 ITR 23High Court2015#4854 most cited

What is Allahabad Young Men’s Christian Association v. CCIT & Ors. authority for?

Expenditure cannot be disallowed under Section 14A read with Rule 8D when an assessee has not earned any exempt income during the year. Disallowance is inappropriate if there is no exempt income attributable to the assessee.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Also referred to as

Allahabad Young Men’s Christian Association v. CCIT · Section 14A · Rule 8D · exempt income · expenditure disallowance · no exempt income

Judgments citing Allahabad Young Men’s Christian Association v. CCIT & Ors.

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Ronald Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ional & Charitable Trust, Berahampur approval is given, such approval and exemption must forthwith be withdrawn. 29. In the decision rendered by Hon‘ble Allahabad High Court in case cited as Allahabad Young Men’s Christian Association vs. CCIT & Ors. – (2015) 371 ITR 23 (All), the Hon‘ble Court while dealing with identical issue also held the same in favour of the assessee by determining the following findings :- ―Held, allowing the petition without entering into the merits, (i) that the assessee was in existence since the year 1910 and on the land, which was taken for 99 years lease, it had constructed a buildin…

DCIT, New Delhi vs. M/S Kanishka Healthcare Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 3448/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Jan 2021AY 2013-14

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 14A

…during the year nor had any expense incurred which were directly relatable to the investment in question. The Ld. AR relied upon the decision of the Hon’ble Delhi High Court in case of CIT Vs. Holcim India Pvt. Ltd. 272 CTR 282 and Cheminvest Ltd. reported at 371 ITR 23 as well as the decision of the Apex Court in case of Maxopp Investment Ltd. 402 ITR 640 (SC). Thus, the Ld. AR relied upon the order of the CIT(A). 7. We have heard both the parties and perused the material available on record. It is clear from the records that that there was no exempt income attributable in the hands of the assessee. Therefore,…

ACIT, Circle- 6(1), New Dlhi vs. Clix Finance India Unlimited, New Delhi

The appeal of the Revenue is dismissed

ITA 37/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Aug 2020AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Acit Vs Clix Finance India Unlimited Room No. 389, C. R. Building, (Earlier Known As Ge Capital New Delhi Services Ltd), E-20, 1St Floor, Hauz Khas, (Appellant) New Delhi Aaacg0239L (Respondent)

Section 143(3)Section 144CSection 14A

…tted that no exempt income was earned during the present assessment year and no expenditure was incurred. The Ld. AR relied upon the decision of the Hon’ble Delhi High Court in case of CIT Vs. Holcim India Pvt. Ltd. 272 CTR 282 and Cheminvest Ltd. reported at 371 ITR 23. 7. We have heard both the parties and perused the material available on record. It is clear from the records that that there was no exempt income attributable in the hands of the assessee. Therefore, applying Section 14A read with Rule 8D is not appropriate on part of Assessing Officer. The CIT(A) rightly held that no expenditure can be disallowe…

Shree Ramkrishna Shikshan Mandal, Mumbai vs. CIT (E), Mumbai

ITA 6818/MUM/2016[]Status: DisposedITAT Mumbai04 Sept 2018

Bench: Hon’Ble Sh. Shamim Yahya, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6818/Mum/2016

For Appellant: ShriFor Respondent: ShriBhupendra Kumar
Section 10Section 12A

…mkrishnaShikshan Mandal, educational purposes. The Hon. Court explained that the word "solely" was in relation to the educational Similar view has been taken in the case of Allahabad Young Mens Chris Association-vs-Chief Commissioner of Income Tax & Others, 371 ITR 23 (All) (2015). Similar view has also been taken in a recent decision in the case OfManas Sew Samiti&Ors. - vs - Chief Commissioner of Income Tax & another, 282 CTR 302 (AU) (2016) where out of several objects of a society, one the object was to establish educational institution. 6.2 We once again submit that we are in educational institution runn…

Shree Ekveera Dhyan Prasarak Mandal, Mumbai vs. CIT (E), Mumbai

ITA 6817/MUM/2016[]Status: DisposedITAT Mumbai04 Sept 2018

Bench: Hon’Ble Sh. Shamim Yahya, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6817/Mum/2016

For Appellant: ShriFor Respondent: ShriBhupendra Kumar
Section 10Section 12A

…xplained that the word "solely" was in relation to the educational 11 I.T.A. No. 6817/Mum/2016 Shree EkveeraDhyanPrasarak Mandal, Similar view has been taken in the case of Allahabad Young Mens Chris Association-vs-Chief Commissioner of Income Tax & Others, 371 ITR 23 (All) (2015). Similar view has also been taken in a recent decision in the case of Manas Sew Samiti&Ors. -. vs - Chief Commissioner of Income Tax & another, 282 CTR 302 (All) (2016) where out of several objects of a society, one the object was to establish educational institution. We once again submit that we are in educational institution runni…

Sahaj Jeevan Education Trust, Navi Mumbai vs. CIT (E), Mumbai

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 4493/MUM/2016[2015-16]Status: DisposedITAT Mumbai11 May 2018AY 2015-16

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.4493/Mum/2016 ("नधा"रण वष" / Assessment Year: 2015-16) Sahaj Jeevan Education Trust Commissioner Of Income Tax Plot No. 9, S. S. Road, (Exemptions) बनाम/ 6Th Floor, Piramal Chambers, Parel, Sector 44, Seawoods, Nerul, Vs. Navi Mumbai-400 706 Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabts 9039 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Deepak Raje ""यथ" क" ओर से/Respondent By : Shri Saurabh Kumar Rai

For Appellant: Shri Deepak RajeFor Respondent: Shri Saurabh Kumar Rai
Section 10Section 12A

…आयकर अपील"य अ"धकरण “आई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.4493/Mum/2016 ("नधा"रण वष" / Assessment Year: 2015-16) Sahaj Jeevan Education Trust Commissioner of Income Tax Plot No. 9, S. S. Road, (Exemptions) बनाम/ 6th Floor, Piramal Chambers, Parel, Sector 44, Seawoods, Nerul, Vs. Navi Mumbai-400 706 Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABTS 9039 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Deepak Raje ""यथ" क" ओर से/Respondent by : Sh…

DCIT, New Delhi vs. M/S Futurz Next Services Ltd., New Delhi

Appeal of the Revenue is dismissed

ITA 3557/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Nov 2017AY 2012-13

Bench: Shri N. K. Saini & Ms Suchitra Kambledcit Vs Futurz Next Services Ltd. Central Circle-29 Fa-45, Shivaji Enclave, New Delhi New Delhi Aabcj7692K (Appellant) (Respondent)

Section 132Section 143(2)Section 143(3)Section 14A

…submitted that there was no exempt income earned by the assessee during the year. Therefore, Rule 8D will not be applicable in the present case. The Ld. AR relied upon the order of the Hon’ble Delhi High Court in case of Cheminvest Investment Ltd. reported at 371 ITR 23. 3 7. We have heard both the parties and perused the material available on record. It is clear from the records that that there was no exempt income attributable in the hands of the assessee. Therefore, applying Section 14A read with Rule 8D is not appropriate on part of Assessing Officer. The CIT(A) rightly held that no expenditure can be disallo…

Allahabad Young Men’s Christian Association v. CCIT & Ors. (371 ITR 23) — Cited in 24 Judgments | BharatTax