What is CIT(Exemption) v. Subros Education Society authority for?

Excess application of income by a charitable trust in an earlier year is allowable for set-off against the income of subsequent years. This is achieved by invoking Section 11 of the Income Tax Act, 1961, and is not governed by the general provisions of Sections 70-74 concerning set-off and carry forward of losses.

How many judgments cite CIT(Exemption) v. Subros Education Society?

40 judgments on BharatTax cite CIT(Exemption) v. Subros Education Society (303 CTR 1), spanning 2018 to 2023.

CIT(Exemption) v. Subros Education Society (303 CTR 1)

M/S.MADRASA-E-QUWATHUL ISLAM,BENGALURU vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD-2, BENGALURU

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

ITA 386/BANG/2023[2017-18]Status: DisposedITAT Bangalore27 Jul 2023AY 2017-18

For Appellant: Mr. Mohammed Tahir Sheik, CAFor Respondent: Mr. Ganesh R. Ghale, Standing Counsel

Section 11Section 12ASection 70Section 80

…e claim of excess application in earlier year whether allowable to a charitable trust for set off is covered in favour of the assessee by the decision of Honourable supreme court in case of COMMISSIONER OF INCOME TAX (EXEMPTION) vs. SUBROS EDUCATIONAL SOCIETY 303 CTR 1. Provisions of section 70-74 applies to aggregation of losses and set off and carry forward of the same. Income of the trust is computed u/s 11 -13 of the act and is not hit by those provisions. Hence, we dismiss this ground of appeal holding that excess application in earlier year should be allowed for set off to the charitable trust in subsequent…

GOREGAON SPORTS CLUB,MUMBAI vs. ACIT (E) 1(1), MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 6686/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Sept 2022AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Priyanka JainFor Respondent: Shri Hoshang B. Irani

Section 11Section 12ASection 143(3)Section 2Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6685/Mum./2019 ITA No.6686/Mum./2019 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goregaon Sports Club ……………. Appellant Chincholi Bunder, Malad (West) Mumbai 400 064 PAN – AAATG0279P v/s Asstt. Commissioner of Income Tax (Exemp.) …………….Respondent Circle–1(1), Mumbai Assessee by : Ms. Priyanka Jain Revenue by : Shri Hoshang B. Irani Date of Hearing – 29/07/2022 Date of Order – 29/09/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present ap…

GOREGAON SPORTS CLUB,MUMBAI vs. ACIT (E) 1(1), MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 6685/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Sept 2022AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Priyanka JainFor Respondent: Shri Hoshang B. Irani

Section 11Section 12ASection 143(3)Section 2Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6685/Mum./2019 ITA No.6686/Mum./2019 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goregaon Sports Club ……………. Appellant Chincholi Bunder, Malad (West) Mumbai 400 064 PAN – AAATG0279P v/s Asstt. Commissioner of Income Tax (Exemp.) …………….Respondent Circle–1(1), Mumbai Assessee by : Ms. Priyanka Jain Revenue by : Shri Hoshang B. Irani Date of Hearing – 29/07/2022 Date of Order – 29/09/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present ap…

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

LITTLE ANGELS MODERN SCHOOL vs. THE COMMISSIONER OF

In the result, I pass the following:

WP/21676/2021HC Karnataka01 Sept 2022

Bench: The Hon'Ble Mr.Justice S.R. Krishna Kumar

Section 154Section 264

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF SEPTEMBER 2022 BEFORE THE HON'BLE MR.JUSTICE S.R. KRISHNA KUMAR W.P.No.21676 OF 2021(T-IT) BETWEEN: Little Angles Modern School, Educational Society, No.5, 8th Main, 3rd Cross, Sadananda Nagar, East of NGEF, Bengaluru-560 038, Represented by its Secretary, Sri. D.Venkatesh, Aged about 64 years, Son of Sri. Deenadayalu Naidu. ... Petitioner (By Ms. Jinita Chattergee , Advocate for Sri. S. Parthasarathi, Advocate) AND: 1. The Commissioner of Income-(Exemptions) Unity buildings Annexe, Mission…

R.D.TATA TRUST,MUMBAI vs. ITO (E)-2(2) (NOW ASSESSED BY THE ASSTT.CIT 17(3)), MUMBAI

Accordingly, Ground No.3 to 5 raised by the Revenue are dismissed

ITA 3081/MUM/2018[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri S N Kabra

Section 10(34)Section 11Section 12ASection 13(1)(d)Section 143(2)Section 143(3)Section 234A

…Banking Personnel Selection (supra). ITA. No. 3155 & 3081/Mum/2018 Assessment Year: 2012-13 21. We note that the issue stands decided in favour of the Assessee by the judgment of Hon‟ble Supreme Court in the case of CIT(E) Vs Subros Education Society [2018] 303 CTR 1 (SC), and the judgment of Hon‟ble Bombay High Court in the case of CIT Vs Institute of Banking Personnel Selection 264 ITR 10 (Bombay). The aforesaid judgments were followed by the Co-ordinate Bench of the Tribunal while granting relief to the assessee in the case of Assistant Commissioner of Income Tax, Circle 17(2) Mumbai Vs Navajbhai Ratan Tata…

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of the assessee is allowed

ITA 25/IND/2021[2017-18]Status: DisposedITAT Indore11 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.34/Ind/2021 Assessment Year: 2017-18 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

Section 11Section 12ASection 143(1)

…assessee + Rs. 23,01,703/- added by CPC). It has been argued by the Ld. AR that the action of the CPC is unlawful and unwarranted. It has been further submitted that as per the decision of Hon'ble Supreme Court in CIT (E) V. Subros Educational Society (2018) 303 CTR 1 (SC), excess expenditure/application of earlier years amounting to Rs. 87,89,14,021/- also need to be set off in current year or to be treated as application of current year. The Ld. AR also submitted that the relevant ITR Form No.7 does not contain any column or space for brought forward, set-off and carry forward of such excess expenditure of ear…

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of assessee is allowed

ITA 24/IND/2021[2016-17]Status: DisposedITAT Indore11 May 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.33/Ind/2021 Assessment Year: 2016-17 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

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

…e to some ongoing rate negotiations with the parties, as explained by Ld. AR, against which the Ld. AO has not brought on record anything adverse. Further, in view of decision of Hon'ble Supreme Court in the case of CIT(E) vs Subros Educational Society (2018) 303 CTR 1(SC), the expenditure is also allowable as even earlier years’ excess expenditure are to be treated as application in subsequent year. In view of the above, the Ld. AO is directed to allow advertisement expenses of Rs.49,52,163/- as application in A.Y. 2016-17.” 14. Before us, the Ld. DR placed strong reliance upon the order of Ld. AO and argued tha…