Arhatic Yoga Ashram Management Trust v. ITO (ITAT Chennai)

263 Taxmann.com 247Supreme Court of India2019#24092 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 11(2)Section 12A Section 11 Section 142(1)Section 143(2)Section 143(3)

Judgments citing Arhatic Yoga Ashram Management Trust v. ITO (ITAT Chennai)

Shree Ghatkopar Sarvajanik Jivdaya Khatu, Mumbai vs. ITO Exem Ward 2(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5551/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu Ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (Pan: Aabts9826R) (Appellant) (Respondent)

For Appellant: Ms. Simran Dhawan, Advocate and Ravi Ganatra, CAFor Respondent: Shri Arun Kanti Datta, CIT DR

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

…122 where it was held that lack of declaration in Form No.10 regarding specific purpose for which funds were being accumulated by the assessee trust would not be fatal to the exemption claimed u/s.11(2) of the Act. The Hon'ble Supreme Court reported in (2019) 263 Taxmann.com 247(SC) has dismissed SLP filed by the Department in the above case and has upheld the findings of the Hon'ble Gujarat High Court. b) Decision of Hon'ble Income Tax Appellant Tribunal, Chennai Bench 'C' in the case of Arhatic Yoga Ashram Management Trust vs. Income Tax Officer (Exemptions) Ward 1, Chennai reported in I.T.A.No.2920/Chny/2017.…

Income Tax Officer (Exemptions), Ward-1, Bangalore vs. Abb India Foundation, Bangalore

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1036/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Years : 2018-19

For Appellant: Dr. N Sluresh, C.AFor Respondent: Shri Subramanian S, JCIT (DR)

Section 11Section 11(2)Section 12ASection 1l

…ssce's case; 4. The learned CIT(A) has erred in allowing exemption u/s.11 to the assessee-trust by relying on the ratio adjudicated in the decision of the Apex Court in the case of Arhatic Yoga Ashram Management Trust vs. ITO (ITAT Chennai) reported in (2019) 263 Taxmann.com 247(SC), which is distinguishable and not applicable to the assessee's case; 5. The learned CIT(A) has erred in allowing exemption u/s.11 to the assessee-trust even though the trustees of the assesscc-trust had failed to pass a resolution for specifying the purpose for which the funds were accumulated and set apart; 6. The appellant craves le…

Arhatic Yoga Ashram Management Trust, Chennai vs. ITO (Exemptions) Ward 1, Chennai

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

ITA 2920/CHNY/2017[2012-13]Status: DisposedITAT Chennai20 Jan 2021AY 2012-13

Bench: Shri Justice P.P.Bhatt & Shri G.Manjunathai.T.A.No.2920/Chny/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Arhatic Yoga Ashram Management Vs The Income Tax Officer Trust (Exemptions) Ward-1, 31/14, Krishnaswamy Avenue, Luz, Mylapore, Chennai-600 004. Chennai. Pan: Aabta 3404D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G.Johnson, Addl.CIT

Section 11(2)Section 12A

…where it was held that lack of declaration in Form No.10 regarding specific purpose for which funds were being accumulated by the assessee trust would not be fatal to the exemption claimed u/s.11(2) of the Act. The Hon’ble Supreme Court reported in (2019) 263 Taxmann.com 247(SC) has dismissed SLP 9 filed by the Department in the above case and has upheld the findings of the Hon’ble Gujarat High Court. 8. In this case, on perusal of facts available on record, clause 4k of trust deed provides for extending help and relief to distressed and destitute, homeless and underprivileged and funds accumulated u/s.1…