CIT v. Andhra Pradesh Police Welfare Society

148 ITR 287High Court1984#13440 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Judgments citing CIT v. Andhra Pradesh Police Welfare Society

Delhi Police Welfare and Recreational Club Fund, New Delhi vs. CIT (Exemption), New Delhi

In the result, appeal of the assessee is allowed

ITA 7653/DEL/2018[-]Status: DisposedITAT Delhi28 Jun 2021

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charydelhi Police Welfare & Recreational Vs. Cit (Exemption), Club Fund, C/O Kapil Goel, Advocate New Delhi F-26/124, Sector-7, Rohini, New Delhi.

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT/DR

Section 12Section 12ASection 2Section 2(15)

…to benefit of general public or section of public is clearly misconceived as welfare of police personnel only. Ld. AR placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 AP (“AP Police Welfare Case”) and also the view taken by the Mumbai Bench of this Tribunal in the case of Bank of India Retired Employees Medical Assistance Scheme vs. DIT (exemption) in ITA No. 6844/mum/2013 for the assessment year 2011-12 by order dated 3/10/2018 (“Bank of India case”). 5. Per contra, it is argued by the Ld. DR that as rightly…

Vaibhagiya Prashaskiya Prashikshan Sanstha, Nashik vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, the appeal of the assessee is allowed

ITA 1637/PUN/2019[N.A]Status: DisposedITAT Pune12 Feb 2020

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपीऱ सं. / Ita No.1637/Pun/2019 Vibhagiya Prashaskiya Prashikshan Sanstha, C/O. Divisional Commissioner Office Campus, Near Isp, Nashik Road, Nashik-422 101 Pan : Aabtn5566D .......अऩीऱाथी / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Ashish BhalgatFor Respondent: Shri Deepak Garg

Section 12ASection 2(15)

…stration cannot be granted for the assessee as it is involved in imparting the training to the employees of the state govt, is incorrect and contrary to the law. For this purposes, we may rely upon the decision of CIT Vs. Andhra Pradesh Police Welfare Society 148 ITR 287 (Andhra Pradesh) and Water and land Management Training Research Institute DIT 40 ITR (Trib.) and DIT Vs. National Safely Counsel 305 ITR 257. In all these decisions, it was held that the object of general public utility is wider and larger object which encompasses the object like imparting the training to the Govt employees 5 working in various…

Hyderabad Battery Association, Hyderabad vs. CIT (Exemptions), Hyderabad

In the result, assessee’s appeal is allowed

ITA 1515/HYD/2016[]Status: DisposedITAT Hyderabad07 Nov 2019

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: Na

For Appellant: Sri S. Rama RaoFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 12ASection 2(15)Section 4(3)Section 4(3)(i)

…e the authorities below has placed reliance upon the following case law in support of his contentions: i) Hon'ble Supreme Court in the case of CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (S.C.) ii) CIT vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 iii) CIT vs. Riding Club (1987) 168 ITR 393 iv) Bengal Hosiery Manufacturers Association vs. DIT (E) (2012) 18 ITR 0205 v) DDIT vs. PHD Chamber of Commerce & Industry (2011) 46 SOT 235 vi) PHD Chamber of Commerce & Industry (2013) 357 ITR 296. Page 2 of 5 ITA No 1515 of 2016. vii) DIT (E) vs. Chembur Gymkhana (2012) 346 ITR 86 viii) ITAT Ahmeda…

M/S. the Andhra Pradesh Private Medical and Dental Colleges Management Associons, Vijayawada vs. The ITO, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2016[]Status: DisposedITAT Visakhapatnam10 Apr 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.162/Viz/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/S Andhra Pradesh Private Medical Vs. Income Tax Officer & Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [Pan :Aaeat2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Dr सुनवधई की तधरीख / Date Of Hearing : 27.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 10.04.2019

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, DR

Section 12ASection 15Section 2Section 80G

…eficial to the medical, dental colleges, the objectives include charitable activities which are useful for public at large. The assessee relied on the decision of High Court of Andhra Pradesh in the case of CIT Vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 (APHC), wherein, Hon’ble High Court held that it is not necessary that the Trust should benefit all the members of the public, it is sufficient if it ensures for the benefit of the section of the public and the income of the Trust is exempt from income tax u/s 11. In the instant case, there is no profit making 9 I.T.A. No.162/Viz/2016 M/s Andhra…

Bank of India Retired Employees Medical Assistantce Scheme, Mumbai vs. DIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 6844/MUM/2013[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Vijay MehtaFor Respondent: Shri Purushottam Tripuri

Section 12Section 12ASection 2(15)

…remain charitable if the intention is to benefit a section of the public as distinguished from a specified individual”. To the similar effect is the judgment of the Hon'ble Andhra Pradesh High Court in the case of CIT vs Andhra Pradesh Police Welfare Society, 148 ITR 287 (AP) wherein the judgment of the Hon'ble Supreme Court in the case of Ahmedabad Rana Caste Association (supra) has been relied upon to uphold the grant of exemption u/s 11 of the Act to an entity which was constituted for the benefit of the members of police department and their families. Therefore, in our view, the objection raised by the Direct…

S.R.K.R.E.C. Alumni Association, Bhimavaram vs. CIT, Exemptions, Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 534/VIZ/2017[00/00/0000]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR

Section 12ASection 2(15)Section 80G

…a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. 9. The Hon'ble Jurisdictional High Court in the case of CIT vs. Andhra Pradesh Police Welfare Society [148 ITR 287 (AP)] has considered the object of general public utility and observed that the expression “object of general public utility” in section 2(15) of the Act is not restricted to objects beneficial to the whole of mankind. An object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose, it is not…

Srkrec Alumni, Association, Bhimavaram vs. CIT (Exemtion), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 533/VIZ/2017[-]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR

Section 12ASection 2(15)Section 80G