CIT v. Ahmedabad Rana Caste Association

140 ITR 1Supreme Court of India1983#1394 most cited

What is CIT v. Ahmedabad Rana Caste Association authority for?

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2025.

Also referred to as

CIT v. Ahmedabad Rana Caste Association · 140 ITR 1 · Section 2(15) · general public utility · charitable purpose · section of public · benefit to community · trust registration · Section 11 exemption · Section 12AB · Section 13(1)(b)

Sections most often in play

Section 2(15)Section 11Section 12ASection 12ABSection 10(23EC)Section 13(3)Section 13(8)Section 13(1)(b)

Issues it is cited on

section 4(3)section 10(23c)(iv)section 205application of income for charitable purposessection 36(1)(v)advancement of general public utilitysection 73section 164(2)section 11(6)proviso to section 2(15)section 52section 164

Judgments citing CIT v. Ahmedabad Rana Caste Association

PRINTECH PARK CLUSTER BANGALORE,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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

ITA 1065/BANG/2025[2025-26]Status: DisposedITAT Bangalore14 Oct 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2025-26

For Appellant: Shri Kupendra Setty, CAFor Respondent: Shri Murali Mohan M, CIT-DR
Section 12A

…the public who are all associated with the printing industry and therefore the same would be an object of general public utility as specified u/s. 2(15) of the IT Act. This Tribunal had relied on the judgment of the Hon’ble Apex Court reported in 82 ITR 704, 140 ITR 1 and 246 ITR 188 to arrive the above said conclusion. In the said order, the Tribunal also held that the authorities ought to have examined the objects of the trust while considering the application for registration and examined the genuineness of the said objects and not its activities at the time of granting the registration. The Tribunal also fou…

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

…hen the object is to do acts beneficial to the community, it is plainly an object of general public utility.” ii. The above decision of the Hon’ble Gujarat High Court was affirmed by the Hon’ble Supreme Court in CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 19 Aditya Birla Education Trust iii. CIT v. Dawoodi Bohara Jamat [2014] 364 ITR 31 (SC). The relevant extract of the decision is reproduced as under: - “49. In the present case, the objects of the respondent- trust are based on religious tenets under Quran according to religious faith of Islam. We have already noticed that the perusal of the objec…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…hed for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence registration cannot be denied (1) Hiralal Bahgwati (2000) 246 ITR 188 (Gujarat HC) and (2) Ahmedabad Rana Caste Association 140 ITR 1 (SC). (4) Further, the CIT (Exemption) has denied the registration u/s 12AB to the Appellant-trust by invoking Sec. 12AB(4)(d) of the Act. It may be noted that Sec. 12AB(4), Expl.(d) states that where registration or provisional registration has been granted and subsequently the trust or institution established or charitable purpose created or esta…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…hed for the benefit of particular religion i.e. Sajisavai Sampraday, then also a section of public is as good as public at large, hence registration cannot be denied (1) Hiralal Bahgwati (2000) 246 ITR 188 (Gujarat HC) and (2) Ahmedabad Rana Caste Association 140 ITR 1 (SC). (4) Further, the CIT (Exemption) has denied the registration u/s 12AB to the Appellant-trust by invoking Sec. 12AB(4)(d) of the Act. It may be noted that Sec. 12AB(4), Expl.(d) states that where registration or provisional registration has been granted and subsequently the trust or institution established or charitable purpose created or esta…

KUSUMA KAMALA RATNAM MEMORIAL TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 90/HYD/2025[2025-2026]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.90/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Kusuma Kamala Ratnam Vs. Cit (Exemptions) Memorial Trust, Hyderabad Hyderabad Pan:Aadtk0370J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri R.V. Chalam, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 23/12/2024 Of The Learned Cit (Exemptions), For The 2025-26 Whereby The Application Of The Assessee Seeking Approval U/S 80G Of The Act Was Rejected Due To Mistake In Selection Of Section Code.

For Appellant: Shri R.V. Chalam, CAFor Respondent: : Shri Narender Kumar Naik, CIT
Section 12ASection 80G

…ITA No 90 of 2025 Kusuma Kamala Ratnam Memorial Trust आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.90/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Kusuma Kamala Ratnam Vs. CIT (Exemptions) Memorial Trust, Hyderabad Hyderabad PAN:AADTK0370J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri R.V. Chalam, CA राज" व "ारा/Revenue by:: Shri Narender Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of hearing: 09/07/2025 घोषणा की तारीख/Pronouncement: 1…

THE AHMEDABAD ENGINEERING MANUFACTURERS ASSOCIATION,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1660/AHD/2024[NA]Status: DisposedITAT Ahmedabad16 Jan 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Dr. Darsi Suman Ratnam, CIT-D.R
Section 124(1)(ac)Section 12ASection 2(15)

…discrimination of caste, creed or religion. The presence of the renowned Alumni would enhance the reputation of the University as well as social status of the members. Reliance is also placed on the decision in case of CIT vs Ahmedabad Rana Caste Association (140 ITR 1) (SC) which affirmed the decision of jurisdictional High Court holding that they were purposes covered by the expression "advancement of any other object of general public utility". "General" means pertaining to a whole class; "public" means the body of people at large including any class of the public; "utility" means usefulness. Therefore, the ad…

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. MULTI COMMODITY EXCHANGE INVESTOR PROTECTION FUND, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3262/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Dec 2024AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

…to exemption u/s 11 of the Act. (d) The appellant also placed reliance on the decisions in cases of ICAI Writ Petition (Civil) No. 1927 Of 2010 dated 19/09/2011, Suart art Silk Mfrs. Association (1979) 121 ITR 1, Ahmedabad Rana Caste Association dated (1983) 140 ITR 1(SC), Sai Publication Fund (2002) 4 SCC 57. H. Abdul Bakhi (1964) 15 STC 664 (SC), Lahore Electric Supply Company (1966) 60 ITR 1(SC).” 4. However, the AO has not agreed with the submission of the assessee and held that its activities were not charitable. The AO was also of the view that assessee trust was set up as per SEBI/FMC guidelines which wa…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MULTI COMMODITY EXCHANGE INVESTOR PROTECTION FUND, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3198/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Dec 2024AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

…to exemption u/s 11 of the Act. (d) The appellant also placed reliance on the decisions in cases of ICAI Writ Petition (Civil) No. 1927 Of 2010 dated 19/09/2011, Suart art Silk Mfrs. Association (1979) 121 ITR 1, Ahmedabad Rana Caste Association dated (1983) 140 ITR 1(SC), Sai Publication Fund (2002) 4 SCC 57. H. Abdul Bakhi (1964) 15 STC 664 (SC), Lahore Electric Supply Company (1966) 60 ITR 1(SC).” 4. However, the AO has not agreed with the submission of the assessee and held that its activities were not charitable. The AO was also of the view that assessee trust was set up as per SEBI/FMC guidelines which wa…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MULTI COMMODITY EXCHANGE INVESTOR PROTECTION FUND, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3197/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

…to exemption u/s 11 of the Act. (d) The appellant also placed reliance on the decisions in cases of ICAI Writ Petition (Civil) No. 1927 Of 2010 dated 19/09/2011, Suart art Silk Mfrs. Association (1979) 121 ITR 1, Ahmedabad Rana Caste Association dated (1983) 140 ITR 1(SC), Sai Publication Fund (2002) 4 SCC 57. H. Abdul Bakhi (1964) 15 STC 664 (SC), Lahore Electric Supply Company (1966) 60 ITR 1(SC).” 4. However, the AO has not agreed with the submission of the assessee and held that its activities were not charitable. The AO was also of the view that assessee trust was set up as per SEBI/FMC guidelines which wa…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MULTI COMMODITY EXCHANGE INVESTOR PROTECTION FUND, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3195/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3198/Mum/2024 (A.Y. 2016-17)

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 12ASection 13(3)Section 13(8)Section 143(2)Section 2(15)

…to exemption u/s 11 of the Act. (d) The appellant also placed reliance on the decisions in cases of ICAI Writ Petition (Civil) No. 1927 Of 2010 dated 19/09/2011, Suart art Silk Mfrs. Association (1979) 121 ITR 1, Ahmedabad Rana Caste Association dated (1983) 140 ITR 1(SC), Sai Publication Fund (2002) 4 SCC 57. H. Abdul Bakhi (1964) 15 STC 664 (SC), Lahore Electric Supply Company (1966) 60 ITR 1(SC).” 4. However, the AO has not agreed with the submission of the assessee and held that its activities were not charitable. The AO was also of the view that assessee trust was set up as per SEBI/FMC guidelines which wa…

BHIWADI INTEGRATED DEVELOPMENT AUTHORITY,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

ITA 595/JPR/2023[2022-23]Status: DisposedITAT Jaipur16 Jan 2024AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shyam Lal Agarwal (C.A.)&For Respondent: Shri Ajay Malik (CIT)
Section 12ASection 2(15)Section 9

…) to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose (CIT v. Ahmedabad Rana Caste Association [(183) 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be chari…

SHRI BUHARI VIBHAG DASHA SHRIMALI JAIN GNYATI SAMAJ,VALOD, TAPI, SURAT vs. THE CIT(EXEMPTION), AHEMDABAD, AHEMADABAD

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

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

…ies are genuine. The appeal of assessee may be allowed. To support his submissions, the ld AR for the assessee relied on the following decisions; 3 Shri Buhari Vibhag Dasha Shrimali Jain Gnyati Samaj Vs CIT(E)  CIT Vs Ahmedabad Rana Caste Association (1983) 140 ITR 1-SC,  CIT Vs Ahmedabad Rana Caste Association (1973) 88 ITR 354-Guj,  CIT Vs Bayath Kutchhi Dasha Oswal Jain Mahajan Trust (2016) 74 taxmann.com 199 (Guj),  CIT Vs Chandra Charitable Trust (2006) 156 TAXMAN 19 (Guj),  DIT (E) Vs Sheth Jivandas Godidas Shankheshwar Parshwanath Ji Jain (2014) 41 taxmann.com 492(Guj),  CIT Vs Indian Society of Chu…

CONFRERE EDUCATIONAL SOCIETY,NOIDA vs. ITO (EXEMPTION), NOIDA

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

…ng to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose—CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC). The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be charit…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…g to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose [CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be chari…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…g to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose [CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be chari…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…g to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose [CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be chari…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…g to a whole class. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose [CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be chari…

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 11Section 13(1)(b)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member Assessment Year 2011-12 Shree Maliya Kadva Patel The Income Tax Seva Samaj Maliya Officer, Ward-1(3), Hatina, Dist. Junagadh Vs Veraval PAN No: AAETS6716P (Respondent) (Appellant) Appellant by : Shri Deepak Rindani, A.R. Respondent by : Shri S. S. Rathi, Sr. D.R. Date of hearing : 30-03-2022 Date of pronouncement : 29 -06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the A…

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…re, advancement of any object of benefit to the public or a section of the public or a section of the public as distinguished from benefit to an individual or agroup of individuals would be a charitable purpose ( CIT v. Ahmedabad Rana Caste Association [(183) 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. If cannot be said that a purpose would cease to be charitable purpose. When an object is to promote or protect the interest of a particular trade or industry that object becomes an object of public utility, but not so, if it seeks to pr…

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…re, advancement of any object of benefit to the public or a section of the public or a section of the public as distinguished from benefit to an individual or agroup of individuals would be a charitable purpose ( CIT v. Ahmedabad Rana Caste Association [(183) 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the welfare of the general public. If cannot be said that a purpose would cease to be charitable purpose. When an object is to promote or protect the interest of a particular trade or industry that object becomes an object of public utility, but not so, if it seeks to pr…

Showing 1–20 of 82 · Page 1 of 5