Champa Charitable Trust v. CIT

227 ITR 356Supreme Court of India1997#23757 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2017.

Judgments citing Champa Charitable Trust v. CIT

Sree Sree Mohanananda Brahmachari Medical Welfare Trust, Kolkata vs. DDIT(E)-1, Kolkata

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

ITA 1333/KOL/2014[2002-2003]Status: DisposedITAT Kolkata15 Nov 2017AY 2002-2003

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2014 (िनधा"रणवष" / Assessment Year: 2002-03 Sree Sree Mohanananda Vs. Ddit(E)-I, Kolkata Brahmachari Medical Welfare Trust 10B Middleton Row, Kolkata- Ae-467, Salt Lake City, 700071 Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईक"तारीख/ Date Of Hearing : 17/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 15/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2002-03, Is Directed Against An Order Passed By The Cit(Appeals)-Xiv, Kolkata, In Appeal No.762/Cit(A)-Xiv/2011-12, Dated 18.03.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Grounds Of Appeal Raised By The Assessee Reads As Under: “1.For That The Order Of Assessment Is Void Ab Initio, Bad In Law & Is Neither Tenable In Law Nor In Facts. 2.For That The Assessment Order Is Opposed To Requirement In Law & Without Jurisdiction. 3.For That The Assessment Is Made In Arbitrary, Violence Of Natural Justice, Without Application Of Mind & Not Tenable In Law. 4.For That The Order Of Authorities Below Is Grossly Unjustified In Disallowing The Claim Of Rs.54,83,854/- U/S 11(2) Of The Act. The Contention Of The Assessing Officer Is Neither Tenable In Law Nor In Facts.

For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 13(1)(c)Section 13(3)Section 143(3)Section 254

…ported in 214 ITR 764 (Bombay] wherein it was held that such type of inter trust donation between two trusts are not allowable and provision of Sec 13(1)(c) will be attracted in these cases. It was held by the Hon’ble Apex Court in CIT Vs. Rattan Trust (1997) 227 ITR 356 (SC), that any diversion of income other than those authorized by the trust would lead to attraction of Section13(1) ( c) of the Act. Based on these facts, the AO disallowed the claim of exemption U/s 11 (2) and 11 (1) (a) of the Act. 5.Aggrieved by the order passed by the AO, the assessee filed an appeal before the ld. CIT(A), who has confirmed…

D.D.I.T (E) - I, Kolkata vs. Shree Shree Mohanananda Brahmachari Medical Welfare Trust, Kolkata

In the result, the appeal filed by the Revenue, is dismissed

ITA 1042/KOL/2013[2003-04]Status: DisposedITAT Kolkata18 Oct 2017AY 2003-04

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1042/Kol/2013 (िनधा"रणवष" / Assessment Year: 2003-04 Ddte(E)-I, Kolkata Vs. Shree 5Th Floor, 10B Middleton Row, Mohananandabrahmachari Kolkata-700071 Medical Welfare Trust Ae-467, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2003-04, Is Directed Against An Order Passed By The Cit(Appeals), Jalpaiguri, In Appeal No.763/Cit(A)-Xiv/11-12, Dated 06.03.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate

Section 11Section 11(2)Section 13Section 143Section 143(3)Section 254

…of I.T Act without appreciating the fact that the purpose of accumulation was not specific, which is mandatory for accumulation u/s 11(2) of the I.T Act.The ld. DR for the Revenue relied on the judgment of Hon’ble Supreme Court in CIT Vs. Rattan Trust (1997) 227 ITR 356(SC) wherein it was held that the mandate regarding investment of income of trust with the persons prohibited by section. 13(3) having been introduced subsequent to 1st April, 1962 by amendment of trust by the trustees in exercise of power conferred on them, the first proviso to Section13(1)(c)(ii), lifting the bar of s. 13 would not apply. The ld…

Balmohan Vidyamandir Trust, Mumbai vs. ITO (E) I(1), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 5127/MUM/2013[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: Shri R.C.Sharma & Shri Pawan Singhassessment Year: 2008-09 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent) Assessment Year: 2009-10 Balmohan Vidyamandir Trust, Ito (Exemption)-1 (1), 42, 59-65, Shivaji Park, Dadar, Mumbai. Vs. Mumbai 400028 Pan: Aaatb0099C (Appellant) (Respondent)

For Respondent: Shri D.P. Reddy (DR)

Section 10Section 11Section 12ASection 13Section 148Section 253Section 80G

…g with its Rules and Regulations and to show the original, if required by AO. And after examining the terms and conditions of the trust- deed, the AO may pass appropriate keeping in view, the judgment of Apex Court in case of CIT vs. Ratan Trust reported vide 227 ITR 356 (SC) and in accordance with law. 15. With these observations, the ground no. 2 & 3 raised in the present appeal are allowed for statistical purpose. 16. Now the ground no.4 was raised in alternative that section 10(23C)(iiiab) are applicable to the assessee. As we have already restored the ground no. 2 & 3 to the file of AO, which are the basic i…