C. Similarly, Hon‟ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam‟s Religious Endowment Trustreported

108 ITR 229Reported decision1977#16452 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 12AB Section 13(1)Section 80G Section 12A Section 10(23C)Section 11(1)(a)Section 10AB Section 11

Issues it is cited on

section 11(1)(c)section 60 section 12ab(1)(b)(i)section 12ab(1)(b)(ii)cancellation of registration section 11(1)(a)section 12ab(1)section 12ab(1)(b)section 13(1)section 11(1)section 10(23c)child

Judgments citing C. Similarly, Hon‟ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam‟s Religious Endowment Trustreported

Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahayak Trust, Mumbai vs. Commmssioner of Incometax(Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 752/MUM/2025[2025-26]Status: DisposedITAT Mumbai28 Mar 2025AY 2025-26

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11(1)Section 12ASection 80G

…status of a trust/institution/NGO. 12 ITA No.752/Mum/2025; A.Y. 2025-26 Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahayak Trust C. Similarly, Hon’ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam’s Religious Endowment Trust reported (1977) 108 ITR 229 relied by the Ld.AR, it was held that, the charitable or religious expenditure incurred in India will not be affected by a provision for activities outside India or even actual expenditures abroad. Exemptions towards activities in India remain intact and in the case of a clause in the trust deed empowering the trust to have activities outside Ind…

Hemlata Charities, Mumbai vs. Exem. Ward 1(3), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 6344/MUM/2024[-]Status: DisposedITAT Mumbai21 Feb 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12Section 80Section 80G

…cational purposes; therefore, any additional object clauses normally should not affect the charitable status of a trust/institution/NGO. C. Similarly, Hon’ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam’s Religious Endowment Trust reported (1977) 108 ITR 229 relied by the Ld.AR, it was held that, the charitable or religious expenditure incurred in India will not be affected by a provision for activities outside India or even actual expenditures abroad. Exemptions towards activities in India remain intact and in the case of a clause in the trust deed empowering the trust to have activities outside Ind…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4275/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

Bench: Smt Beena Pillai & Shri Prabhash Shankar & Sila For Change Foundation Commissioner Of Income-Tax A-301, 3Rd Floor, (Exemption) Neelam Centre, 601, 6Th Floor, Plot 249A, Worli, Cumballa Hill, Mumbai- 400030. Mtnl Building, Pan: Abgcs5333L Vs. Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Maharashtra- 400026. (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R

Section 12A(1)(ac)

…M/2024 Sila for Change Foundation; additional object clauses normally should not affect the charitable status of a trust/institution/NGO. C. Similarly, Hon‟ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam‟s Religious Endowment Trustreported (1977) 108 ITR 229 relied by the Ld.AR, it was held that,the charitable or religious expenditure incurred in India will not be affected by a provision for activities outside India or even actual expenditures abroad. Exemptions towards activities in India remain intact and in the case of a clause in the trust deed empowering the trust to have activities outside Indi…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4274/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R

Section 12A(1)(ac)

Deputy Director of Income Tax (Exemption), Bangalore vs. Ohio University Christ College Academy for Management Education, Bangalore

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

ITA 1075/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Oct 2015AY 2008-09

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate

Section 11Section 12ASection 143(1)Section 143(3)

…rustees of HEH Nizam’s Charitable Trust (1981) 131 ITR 497 (A.P.) wherein it was held that the term ‘applied’ does not mean ‘spent’. It was also submitted that the decision rendered in the case of CIT V Trustees of HEH Nizam’s Religious Endowment Trust (1977) 108 ITR 229 is distinguishable on facts and is not applicable to the assessee. 4.4.2 The learned Authorised Representative also submitted that the Assessing Officer had misdirected himself in holding that the amounts have to be actually spent in the year under consideration, to be considered for application of income. It was submitted that even if the paymen…