Bharat Kalyan Pratisthan v. DIT(Exemption)

299 ITR 406High Court2008#4253 most cited

What is Bharat Kalyan Pratisthan v. DIT(Exemption) authority for?

A trust is entitled to the benefit of Section 11(2) of the Act if the notice of accumulation is furnished before the completion of assessment.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2025.

Also referred to as

Bharat Kalyan Pratisthan v. DIT(Exemption) · section 11(2) · accumulation of income · notice of accumulation · before completion of assessment · section 11

Sections most often in play

Section 11(1)(a)Section 13(3)Section 13(1)(c)Section 13(2)(h)Section 11Section 11(2)Section 11(1)Section 11(1)(d)

Issues it is cited on

section 11(2)(a)section 10(20a)section 10(20)section 12aa(3)accumulation of incomesection 58section 13(1)(d)section 11(3)section 13(8)section 80ib(10)section 11(2)section 11(5)

Judgments citing Bharat Kalyan Pratisthan v. DIT(Exemption)

DCIT, Bangalore vs. The Mysore Education Society, Bangalore

In the result, the appeal of revenue is dismissed

ITA 1346/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Sept 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Shri A R V Sreenivasan, JCIT (D.R)For Respondent: None
Section 11Section 11(1)(a)Section 11(2)

…ccumulation was not precluded and as long as the purpose was to achieve the objects of the trust, the assessee would be entitled to the benefit of Section 11(2) of the Act. In another case of DIRECTOR OF INCOME TAX vs MITUSI AND CO.ENVIRONMENTAL TRUST, (2008) 303 ITR 111 (Delhi), the Delhi High Court noted the judgment of the Calcutta High Court in the case of Singhania Charitable Trus (supra) and reiterated view taken in the case of Hotel and Restaurant Association (supra). 10. In the present case, we find that the revenue does not dispute the fact that all the three purposes specified by the Assessee in Form 10…

Daivadnya Samjonnati Parishad Mahajanwadi Mandal, Mumbai vs. ITO (E) I(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 5494/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Sept 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri V.G. GindeFor Respondent: Shri B.S. Bist
Section 11Section 11(2)Section 12A

…NBIE Welfare Society, [2015], 370 ITR 490 (Del.); iv) CIT v/s National Institute and Financial Management, [2010] 322 ITR 694 (P&H); v) DIT v/s Mitsui & Co., Environmental, [2008] 167 taxmann.com 43 (Del.); and vi) Bharat Kalyan Pratishthan v/s DIT(E), [2007] 299 ITR 406 (Del.). 6. Learned Departmental Representative relying upon the observations of the Assessing Officer and the learned Commissioner (Appeals) submitted, as the assessee has not specifically mentioned the purpose of accumulation with any concrete plan and documentary evidence assessee’s claim was rightly disallowed. 7. We have considered the subm…

Mool Chand Khairati Ram Trust vs. Director of Income Tax (Exemptions)

The appeal is disposed of

ITA/141/2013HC Delhi27 Jul 2015
For Appellant: Mr C.S. Aggarwal, Senior Advocate withFor Respondent: Mr. Raghvendra Singh, Junior Standing Counsel
Section 11Section 11(1)(a)Section 12ASection 2(15)Section 260A

…ts of income which relate to such objects.” 24. Mention may also be made of the decisions rendered by this Court in CIT v. Hotel & Restaurant Association: (2003) 261 ITR 190 (Del.), Bharat Kalyan Pratisthan v. Director of Income-Tax (Exemption): (2008) 299 ITR 406, Director of Income-Tax (Exemption) v. Daulat Ram Education Society: (2005) 278 ITR 260 (Del.), Director of Income-Tax (Exemption) v. Mamta Health Institute for Mother and Children: (2007) 293 ITR 380 (Del.) and NBIE Welfare Society (supra). In these decisions, the Court affirmed that if income is accumulated for applying towards the object…

Asst.C.I.T., Bangalore vs. M/S the Karnataka State Cricket Association, Bangalore

In the result, both the appeals by the Revenue are dismissed

ITA 71/BANG/2015[2008-09]Status: DisposedITAT Bangalore29 May 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Farahat Hussain Qureshi, CIT(DR)For Respondent: Shri Narendra Sharma, Advocate
Section 143(3)Section 32Section 35(2)(iv)

…is hereby granted. 9.6 It is also relevant to further notice that as submitted by the appellant the Hon’ble Delhi High Court in the following cases i.e. Bharat Krishik Samaj v DDlT [2008] 306 ITR 153 (Delhi); Bharat Kalyan Pratisthan v DIT (Exemption) [2008] 299 ITR 406 (Delhi); DIT v Mamta Health Institute [2007] 293 ITR 380 (Delhi); DIT (Exemption) v Daulat Ram Education Society [2005] 278 ITR 260 (Delhi) & CIT v Hotel & Restaurant Association [2003] 261 ITR 190 (Delhi) has held that that purpose mentioned in Form 10 for accumulation of income need not be specific and was held that accumulation of income under…

Samaj Seva Nidhi vs. ACIT [Inv] circle-II

ITTA/67/2004HC Telangana07 Apr 2015

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

Section 11(2)Section 12ASection 260A

…ndent !Counsel for the Petitioner : Sri Challa Gunaranjan ^Counsel for the Respondents : Sri S.R.Ashok <Gist : >Head Note : ? Cases referred 1. (1993) 199 ITR 819 (Cal) 2. (2001) 247 ITR 201 (SC) 3. (2003) 261 ITR 190 (Delhi) 4. (2008) 303 ITR 111 (Delhi) THE HON'BLE SRI JUSTICE DILIP B. BHOSALE AND THE HON'BLE SRI JUSTICE A.RAMALINGESWARA RAO I.T.T.A. No.67 of 2004 JUDGMENT: (Per Hon’ble Sri Justice A.Ramalingeswara Rao) This appeal was filed under Section 260A of the Income Tax Act, 1961 (for short, the Act), against the order in I.T.A.No.133/V/1997 passed by the Income Tax Appel…

The Director of Income Tax vs. Envisions

ITA/752/2009HC Karnataka13 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 11Section 11(2)Section 11(5)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH 2015 PRESENT THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MRS.JUSTICE S.SUJATHA ITA No. 752 OF 2009 (IT) BETWEEN : 1. THE DIRECTOR OF INCOME TAX, EXEMPTIONS, C.R. BUILDING, QUEENS ROAD, BANGALAORE. 2.THE DEPUTY COMMISSIONER OF INCOME TAX(EXMP) CIRCLE-17(1) C.R. BUILDING, QUEENS ROAD, BANGALORE ... APPELLANTS (By Sri: K V ARAVIND, ADVOCATE) AND ENVISIONS NO.203, CAMELOT KENSINGTON ROAD ® 2 ULSOOR, BANGALORE ... RESPONDENT (By Sri…

Director of Income Tax (Exemption) vs. M/S Nbie Welfare Society, New Delhi

The appeal is disposed of

ITA - 67 / 2003HC Delhi03 Dec 2014
Section 11Section 11(2)

…11 finding of fact giving rise to no question of law”. 7. The decision in Hotel and Restaurant Association (supra) was referred to in another decision of the Delhi High Court in Bharat Kalyan Pratishthan v. Director of Income Tax (Exemption) (2008) 299 ITR 406 Delhi and it was observed that in the Hotel and Restaurant Association case (supra) this court had observed that if accumulation was for one or more purposes and these purposes were the objects of the institution, then it is permissible for the assessed to accumulate income for utilization of these objects. Reference was also made to the D…

Director of Income Tax (Exemption)

The appeal is disposed of

ITA/67/2003HC Delhi03 Dec 2014
Section 11Section 11(2)

…11 finding of fact giving rise to no question of law”. 7. The decision in Hotel and Restaurant Association (supra) was referred to in another decision of the Delhi High Court in Bharat Kalyan Pratishthan v. Director of Income Tax (Exemption) (2008) 299 ITR 406 Delhi and it was observed that in the Hotel and Restaurant Association case (supra) this court had observed that if accumulation was for one or more purposes and these purposes were the objects of the institution, then it is permissible for the assessed to accumulate income for utilization of these objects. Reference was also made to the D…