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 366,339 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.

Modi University of Science and Technology, Sikar vs. Pr. CCIT, Jaipur

In the result, appeal of the assessee in ITA No

ITA 801/JPR/2015[2014-15]Status: DisposedITAT Jaipur14 Jul 2017AY 2014-15

Bench: The Last Date Of Filing Of Such Application Which, Being A Misconception Of Law & 2

For Appellant: Shri Mahendra Gargia (Advocate)For Respondent: Shri B.K. Gupta (CIT)
Section 10

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 801/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke M/s Mody University of Science and The Pr. CCIT, Vs. Technology, Lakshmangarh, Sikar, Jaipur, Rajasthan. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAJM 1982 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargia (Advocate) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupt…

M/S. Roland Educational and Charitable Trust, Ganjam vs. Principal CCIT, Bhubaneswar

ITA 433/CTK/2015[2014-15]Status: DisposedITAT Cuttack29 May 2017AY 2014-15

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 10

…f the conditions subject to which approval is given, such approval and exemption must forthwith be withdrawn. 29.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 build…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Principal CCIT, Bhubaneswar

ITA 432/CTK/2015[2014-15]Status: DisposedITAT Cuttack29 May 2017AY 2014-15

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 10

…f the conditions subject to which 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 build…

M/S. Hero'S Education and Welfare Society, Bhopal vs. The ACIT 3(1), Bhopal

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

…d other objects also in trust deed. The ld. Authorized Representative of the assessee further relied in the case of I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 7 of 29 Allahabad Young Men’s Christian Association, 371 ITR 23 ( All), wherein it was held that merely because there are other objects of society does not mean that educational institution is not existing solely for educational purpose. Same view was also held in the case of Neeraj Janhitkari Gramin Sewa Sansthan v. Chief Commissioner of Income-tax, (2014) 49 taxmann.com 535 (Alld.) and C.P. Vidya Niketan…