CIT v. Ahmedabad Rana Caste Association

140 ITR 1Supreme Court of India1983#1387 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 366,339 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

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Kangiri

ITTA/318/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

…rtaining 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 Assn (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…

Commr.of Income Tax vs. Gujarat Maritime Board

Appeal stand dismissed with no order as to costs

C.A. No.-005656-005656 - 2007Supreme Court05 Dec 2007
For Respondent: Gujarat Maritime Board
Section 10(20)Section 11Section 2(15)Section 3(2)Section 3(31)Section 36Section 73

…y 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 [Commissioner of Income-tax, Gujarat-III, Ahmedabad 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 charita…