How many judgments cite Ananda Marga Pracharaka Sangha v. CIT?

13 judgments on BharatTax cite Ananda Marga Pracharaka Sangha v. CIT (218 ITR 254), spanning 2011 to 2026.

Which sections of the Income Tax Act does Ananda Marga Pracharaka Sangha v. CIT come up under?

It is most often cited in judgments turning on Section 11, Section 12, Section 12A, Section 143(3).

Ananda Marga Pracharaka Sangha v. CIT

218 ITR 254High Court1996#8300 most cited

What is Ananda Marga Pracharaka Sangha v. CIT authority for?

Legal expenses incurred by a charitable trust or society for defending its office bearers against criminal charges are allowable as a permissible expenditure if connected with the aims and objects of the organisation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Ananda Marga Pracharaka Sangha v. CIT · 218 ITR 254 · section 11 · section 12 · legal expenses · charitable trust · criminal charges · permissible expenditure · allowable expenses · aims and objects

Sections most often in play

Section 11 Section 12 Section 12A Section 143(3)

Judgments citing Ananda Marga Pracharaka Sangha v. CIT

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…ssioner to come to the conclusion on the basis of documents, accounts etc filed for the purpose, whether the trust/society deserves registration which has been held by the Hon'ble Calcutta High Court in the case of Ananda Marga Pracharaka Sangha Vs CIT [1996] 218 ITR 254 (CAL). In the case of DIT Vs Gemological Institute of India [2019] 105 taxmann.com 179 (Bombay), Hon'ble Bombay High Court has held that "This in view of the decision of the Apex Court in Asstt. CIT v. Surat City Gymkhana [2008] 170 Тахтап 612/300 ITR 214 to the effect that once registration is granted a trust under Section 12A of the Act then it…

Commissioner of Income-Tax, Patiala vs. Young Scholars Educaiton Society, Barnala

ITA/21/2011HC Punjab & Haryana08 May 2024

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

…01.06.2010, impliedly power was always available with the Commissioner. Hence, it is submitted that the order passed by the ITAT is unjustified. It also relied on the judgment passed by the Calcutta High Court in Ananda Marga Pracharaka Sangha vs CIT (1995) 218 ITR 254 (Cal.) to submit that the amendment only made patent what was earlier latent in the proviso. He further submitted that the educational institution was engaged in profit making as is evident from the accounts. 10. Learned counsel for the Revenue further submitted that ITA No. 21 of 2011 preferred by the Revenue is against the M/s Young Scholars E…

M/S Managing Committee Swami Premanand Mahavidalya, Hoshiarpur vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 476/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 11Section 12Section 12A

…o come to the conclusion, on the basis of documents, accounts, post history etc. filed for the purpose, whether h&society deserves registration. The registration of a charitable trust/ society is not an idle formality [Anand MargaPracharakaSaughaVs CIT (1996) 218 ITR 254 (Cal)] 5. In order to appraise the activities and whether the same' were in sync with the stated objects an opportunity of personal hearing was accorded on, 09.05.2017 and the applicant was requested to file, the following details/ clarifications: i. Details of property vested in the society, as envisaged u/s 11 of the I. T. Act, income from whic…

M/S Green Educational Society, Bathinda vs. Commissioner of Income Tax, (Examption), Chandigarh

In the result, the assessee’s appeal is dismissed

ITA 684/ASR/2017[2017-18]Status: DisposedITAT Amritsar10 Jun 2019AY 2017-18

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 684/Asr/2017

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. M. P. Singh, CIT-DR

Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. No. 684/Asr/2017 Green Educational Society, vs. Commissioner of Income Tax Green Palace Road, Green (Exemptions), Chandigarh City Colony, Bathinda [PAN: AABAG 9525A] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora (Adv.) Respondent by: Sh. M. P. Singh, CIT-DR Date of Hearing: 15.04.2019 Date of Pronouncement: 18.06.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee-society, directed against the Order under section 12AA(1)(b)(ii)…

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)

Section 11Section 12ASection 13(8)Section 2(15)

…laws: i. Asst. CIT Vs Surat City Gymkhana (2008) 300 ITR 214(SC) ii. Sonepat Hindu Educational & Charitable Society Vs. CIT & Anr.(2005) 278 ITR 262(P&H) iii. Hiralal Bhagwati Vs. CIT (2000) 246 ITR 188 (Guj) iv. Ananda Marga Pracharaka Sangha Vs. CIT (1996) 218 ITR 254 (Cal) v. ITO Vs Mrs. Dwarika Prasad Trust (1989) 30 ITD 84 (Del)(SB) vi. ITO Vs Trilok Tirath Vidyavati Chuttani Charitable Trust (2004) 90 ITD 569 (Chd) vii DDCA Vs DIT 168 TTJ 425(ITAT Delhi) . 7. Sh. Y.K. Sud, the Ld. Counsel for the assessee, has also made the alternate submissions that the assessee Chandigarh Lawn Tennis ITA No. 1382/Chd/2…

Hiranandani Akruti Jv, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

The appeal of the assessee is partly allowed

ITA 5678/MUM/2015[2012-13]Status: DisposedITAT Mumbai03 Oct 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2012-13 Hiranandani Akruti Jv, Dcit, 6Th Floor, Akruti Trade Centre, Central Circle-5(1), बनाम/ Road No.7, Marol, M.I.D.C. Mumbai Vs. Andheri (East), Mumbai-400093 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaaa1443H

Section 115Section 143(1)Section 143(2)Section 143(3)Section 2Section 30Section 37(1)Section 57

…diture incurred with a view to proving the quality and standard of the manufactured goods produced by the assessee and, therefore, deductible [Rohtas Industries Ltd. v. CIT, (1968) 67 ITR 361 (Pat)]. 2.10. In Ananda Marga Pracharaka Sang ha v. CIT [(1996) 218 ITR 254, 258, 2 (Cal)] , the legal expenses incurred by the assessee for defending Marga Guru, the president of the association and other members of the association against criminal charges have been held allowable as a permissible expenditure while computing the income of the assessee. However, on the question of allowability of legal expenses incurr…

DCIT 19(3), Mumbai vs. Wadhwa Constructions, Mumbai

The appeal of the Revenue is dismissed

ITA 4470/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Apr 2017AY 2008-09

Section 2Section 271(1)(c)

…th a view to proving the quality and standard of the manufactured goods produced by the assessee and, therefore, held to be deductible expenditure [Rohtas Industries Ltd. v. CIT, (1968) 67 ITR 361 (Pat)]. 5.2 In Ananda Marga Pracharaka Sang ha v. CIT [(1996) 218 ITR 254, 258, 2 (Cal)] , the legal expenses incurred by the assessee for defending Marga Guru, the president of the association and other members of the association against criminal charges have been held 20 Wadhwa Constructions allowable as a permissible expenditure while computing the income of the assessee. However, on the question of allowability o…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…(SC) (Refer page 1066-1067 of case law  paperbook) Sonepat Hindu Educational and Charitable Society v. CIT.: 278 ITR 262 (P&H) (Refer  page 1068-1072 of caselaw paperbook)  Hiralal Bhagwati vs CIT: 246 ITR 188(Guj.)  Ananda Marga Pracharaka Sangha v. CIT: 218 ITR 254 (Cal) ITO v. Mrs. Dwarika Prasad Trust: 30 ITD 84 (Third Member)(Del.)  ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd)   Gaur Brahmin Vidya Pracharini Sabha v. CIT: 34 SOT 371 (Del.) In view of the aforesaid, since the facts in the present case of the assessee in the earlier assessment years are identical to the ass…

Navinchandra N . Majithia, Mumbai vs. ITO 9(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 2830/MUM/2013[1999-00]Status: DisposedITAT Mumbai18 Nov 2016AY 1999-00

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1999-2000 Shri Navinchandra N. Income Tax Officer-9(2)(1) Majithia, Aayakar Bhavan, बनाम/ 304, Kedia Chambers, M.K. Road, Vs. Near New Era Cinema, Mumbai-400020 S.V. Road, Malad (W), Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaepm6435F "नधा"रती क" ओर से / Assessee By M/S. Keyuri Desai Shri Sushil Kumar Poddar,Dr राज"व क" ओर से / Revenue By 16/11/2016 सुनवाई क" तार"ख / Date Of Hearing : 18/11/2016 आदेश क" तार"ख /Date Of Order:

…penditure incurred with a view to proving the quality and standard of the manufactured goods produced by the assessee and, therefore, deductible [Rohtas Industries Ltd. v. CIT, (1968) 67 ITR 361 (Pat)]. 3.11. In Ananda Marga Pracharaka Sang ha v. CIT [(1996) 218 ITR 254, 258, 2 (Cal)] , the legal expenses incurred by the assessee for defending Marga Guru, the president of the association and other members of the association against criminal charges have been held allowable as a permissible expenditure while computing the income of the assessee. However, on the question of allowability of legal expenses incurred…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR

Section 11Section 12ASection 13(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM ITA No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director of Income Tax(E) 30, Community Centre, Ashok Trust Circle-II, Vihar, Phase-I, New Delhi New Delhi-110052 (APPELLANT) (RESPONDENT) ITA No. 1005/Del/2013 : Asstt. Year : 2009-10 Asstt. Director of Income Tax(E) Vs Anand Education Society, Trust Circle-II, 30, Community Centre, Ashok New Delhi Vihar, Phase-I, New Delhi-110052 (APPELLANT) (RESPONDENT) PAN No. AAAAA0239L Assessee by : Sh. Ved Jain, Adv. & Ashish Ch…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR

Section 11Section 12ASection 13(3)Section 147

ADIT(OSD)(E), New Delhi vs. Bird Education Society for Travel & Tourism, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate

Section 11Section 12ASection 2(15)

…looking into the objects of the association and holding the same as non-charitable in Page 14 of 16 nature. In support of the view being taken by us here, reliance is placed on the judgment of Calcutta High Court in Ananda Marga Pracharaka Sangh v. CIT [1996J 218 ITR 254.At page 270 of the report their Lordships observed as follows: "It may be mentioned here that the registration of the charitable society as a charitable society under section 12A is not an idle or empty formality. This is apparent from the tenor of the provisions of section 12A. It requires that not only an application should be filed in (he pres…

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/21/2011HC Telangana04 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN