CIT v. 3 Vadakke Madham Brahmaswom v. ITO Sthanakvasi Vardhana Vanik Jansangh

260 ITR 366High Court2003#11389 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2008 to 2023.

Judgments citing CIT v. 3 Vadakke Madham Brahmaswom v. ITO Sthanakvasi Vardhana Vanik Jansangh

Vadakke Madham Brahmaswom, Thrissur vs. The ITO, Exemption Ward, Thrissur

In the result, the assessee’s appeal is partly allowed

ITA 839/COCH/2022[2017-2018]Status: DisposedITAT Cochin28 Aug 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shrimanomohan Das, Jm

For Appellant: Ms. Preetha Nair, AdvFor Respondent: Ms. J. M. Jamuna Devi, SR. DR

Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 143(3)

…sense. That in fact is also the purport of the decision in CIT v. Gujarat State Safai Kamdar Vikas Nigam(TA No. 1934 of 2009 dated 02.5.2011), relied upon by the assessee. In CIT v. 3 Vadakke Madham Brahmaswom v. ITO Sthanakvasi Vardhana Vanik Jansangh [2003] 260 ITR 366 (P&H), the Hon'ble Court confirmed the order of the Tribunal which held that the contribution received for construction of a Wadi formed a part of its corpus, and was not it’s income. We having held like-wise, i.e. that the impugned sum is not income, but received on capital account, do not consider it necessary to travel to the assessee’s altern…

Income Tax Officer (Exemption), Ward, Surat vs. Nav Jyoti Social Service Society, Dangs

In the result, this appeal of the Revenue is dismissed

ITA 99/SRT/2017[2013-14]Status: DisposedITAT Surat16 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) I.T.O. (Exemption) Nav Jyot Social Service Society, Ward-Surat, Subir, Vs. Room No. 105, 1St Floor, District Dangs-394716 Aayakar Bhavan, Gujarat Adajan Hazira Road, Surat-395009. Pan : Aaatn 1806 D Appellant Respondednt

Section 11(1)(d)Section 12Section 12ASection 143(3)Section 254(1)

…further held that on similar issue in the case of Hari Om Ashram in Appeal No. CAS-3/444/2015-16 dated 24/01/2016, he had decided similar appeal by relying on the decision of Hon'ble Gujarat High Court in the case of Sthanakvasi VardhamVanik Jain Sangh (2003) 260 ITR 366 wherein it was held that the donation for construction of wadi for the caste people was directly taken to balance sheet without considering it as income was corpus donation. The ld. CIT(A) also relied upon the decision of Hon'ble Allahabad High Court in the case of Sri Dwarkadheesh Charitable Trust Vs ITO (Supra) and the decision of Hon'ble Gujar…

Income Tax Officer (Examption) Ward, Surat vs. Shree Saibaba Satsang Mandal, Surat

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR

Section 11Section 143(3)

…f the facts of the assessee`s case, ld CIT(A) relied on the following decisions of jurisdictional Hon'ble High Courts and Tribunal: (a) In the order of the Hon'ble’ jurisdictional High Court (Gujarat) in the case of Sthanakvasi VardhamnVanik Jain Sangh (2003) 260 ITR 366, it was held that A.Y. 2014-15 Shree Saibaba Satsang Mandal donation for construction of wadi for the caste people which was directly taken to balance sheet without considering it as income was contribution towards "Corpus Fund’. Here, the specific mention of the words “Corpus Fund" was not deemed necessary. (b) The Hon'ble ITAT Ahmedabad in the…

Assistant Commissioner of Income Tax (Exemption) Circle Bhopal, Bhopal vs. Mayank Welfare Society, Indore

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

…us. [ CIT v Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293 (Guj.)]. Where the amount was given with specific direction for construction of Wadi, it shall be treated as having been for corpus. [CIT v Sthanakvasi Vardhman Vanik Jain Sangh (2003) 260 ITR 366 (Guj.)]. Treatment of corpus donations: Corpus donations cannot be treated as income in view of the exception under section 12, so that such corpus donations need not be applied for the objects as required for other donations. It is sufficient, if the income therefrom is applied. It is not unusual for trust to receive such donations for specified…

The DCIT, (Exemption) Circle, Bhopal vs. M/S. Mayank Welfare Society, Bhopal

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…ns are not within purview of sub-section (2). Therefore, such donations cannot by themselves be deemed to be income from property held under trust within meaning of section 11 of the Act. Further, in the case of CIT vs. Sthanakvasi Vardhman Vanik Jain Sangha: 260 ITR 366 (Guj), the assessee, a public charitable trust, received certain amount towards construction of wadi for the caste people. The assessing officer held that the amount in question represented income of the assessee and added the same to the assessee’s total income. On appeal, the CIT(A) deleted the addition on the ground that the amount had been re…

M/S. Make the Future of Country Educational Society, Rohtak vs. ITO (E), Rohtak

In the result, the Appeal filed by the Assessee stands allowed

ITA 3401/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Jan 2017AY 2012-13

Bench: Shri H.S. Sidhu

For Appellant: Sh. Gautam Jain, Adv. & ShFor Respondent: Sh. Anil Sharma, Sr. DR

Section 11Section 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 234C

…receipt and capital receipt cannot be taken as revenue income and hence, is not chargeable to tax. In view of the above, the addition in dispute is deleted and ground no. 3 is allowed accordingly. My aforesaid view is fortified by the following decision:- 260 ITR 366 (Guj) CIT vs. Sathanakvasi Vardhman Vanik Jain Singh “……The issue involved in the present reference is quite different as in the present reference the assessee is claiming the benefit of section 11 on the ground that the contribution received by the assessee-trust was towards a specific purpose for construction of wadi and hence, it would not be…

ADIT (E), New Delhi vs. Unitech South City Educational Charitable Trust, New Delhi

The appeal is dismissed

ITA 2873/DEL/2011[2003-04]Status: DisposedITAT Delhi23 Sept 2015AY 2003-04

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2003-04 Adit(E), Vs. Unitech South City Educational Trust Circle-Iv, Charitable Trust, New Delhi. 6-Co,,Unity Centre, Saket, New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In Ita No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational Vs. Adit(E), Charitable Trust, Trust Circle-Iv, 6-Co,,Unity Centre, Saket, New Delhi. New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent)

For Appellant: Shri J.P. Chandrakar, Sr. DR

Section 11(1)(a)Section 11(1)(d)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “H” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment Year: 2003-04 ADIT(E), vs. Unitech South City Educational Trust Circle-IV, Charitable Trust, New Delhi. 6-Co,,unity Centre, Saket, New Delhi. (PAN: AAATU1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In ITA No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational vs. ADIT(E), Charitable Trust, Trust Circle-IV, 6-Co,,unity Centre, Saket, New Delhi. New Delhi. (PAN: AAATU1693H) (Appellant) (Respondent) Assessee by: Shri J.P. Chandrakar, Sr. DR Assessee…

Director of Income Tax (Exemption) vs. Jaipur Golden Charitable Clinical Laboratory Trust

ITA - 184 / 2008HC Delhi03 Apr 2008

Section 11Section 12Section 12(1)Section 12A(1)Section 2(24)Section 2(24)(iia)Section 260ASection 56

…s of Section 11 be deemed to be income derived from property held under trust wholly for charitable or religious purposes and the provisions of that Section and Section 13 shall apply accordingly." - 9. In CIT vs. Sthanakvasi Vardhman Vanik Jain Sangh, (2003) 260 ITR 366(Guj.), the issue before the Gujarat High Court was that whether donation received by the assessee-trust of Rs.1,85,064/- which was not utilized for the object of the trust, was income of the trust? Page 5 of 8 3 E- ![](_page_5_Picture_1.jpeg) 10. It was held by the Gujarat High court that:- "On the plain reading of section 12, it is obvious…