CIT v. Aurobindo Memorial Fund Society

247 ITR 93High Court2001#12485 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11 Section 11(2)Section 12A Section 143(3)Section 12AA Section 250 Section 260A Section 263

Judgments citing CIT v. Aurobindo Memorial Fund Society

Save A Family Plan (India), Kanjoor vs. DCIT(Exemption), Kochi

In the result, the appeal filed by the assessee stands dismissed

ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 143(3)Section 260ASection 263

…. Therefore, donations by the charitable trust to another charitable trust amount to 6 Save A Family Plan (India) application of income for charitable purposes as held by the Hon'ble Madras High Court in the case of CIT vs. Sri Aurobindo Memorial Fund Society 247 ITR 93 affirmed by the Hon'ble Supreme Court in 239 ITR 502. However, the only condition is that such donations should be consistent with the objects of the trust as laid down by the Hon'ble Delhi High Court in the case of Shriram Education Foundation v. DIT (Exemption) 262 ITR 164 (Del) following the judgement of Hon'ble Supreme Court in the case Aditna…

Alliance Educational Foundation, Malakkara vs. Income Tax Officer, Alappuzha

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

ITA 903/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Smt.Leena Lal, Sr.AR

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

…the similar object. The donation made by a charitable institution to another charitable institution amounts to application of income for charitable purpose, as held by the Hon’ble Madras High Court in the case of CIT v. Aurobindo Memorial Fund Society (2001) 247 ITR 93 (Mad) following its earlier decision in the case of CIT v. Thanthi Trust (1982) 137 ITR 375 (Mad). It must be noted that the decision of the Madras High Court in Thanthi Trust was ratified by the Hon’ble Supreme Court in (1999) 239 ITR 502 (SC). Similarly, the issue also stands settled by the decision of the Hon’ble Supreme Court in the case of Ad…

ITO (E), Ghaziabad vs. M/S. Om Charitable Trust, Meerut

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 2061/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Feb 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 11Section 12ASection 13Section 143(2)

…ent of Rs. 7.22 crores was treated to have been applied for charitable purposes. It is well settled law that exemption under section 11(1 A) for capital gains for a charitable trust has been upheld in the case of CIT vs. Aurobindo Memorial Fund Society (2001) 247 ITR 93 (Mad.) and DIT (Exemptions) vs. DLF Qutab Enclave Complex Medical Charitable Trust (2001) 248 ITR 41 (Del.) (supra). If the land at Dhokra village was not meant for charitable purposes, the assessee-society would not have got benefit of Sections 11 and 12 for all these years. We, therefore, held that the land at Village- Dhokra which was sold in A…

DCIT (Exemption), Ghaziabad vs. Om Charitable Trust, Meerut

In the result, Cross Objection of the assessee is allowed for statistical purposes

ITA 4961/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 11(5)(x)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2011-12 DCIT(Exemption) vs Om Charitable Trust Room No. 208, 47/L-4, Jawahar Quarters, 2nd Floor, CGO-1, Meerut. Hapur Road, AAATO1865D Ghaziabad. APPELLANT RESPONDENT CO No. 185/Del/2016 (In ITA No. 4961/Del/2015) Assessment Year: 2011-12 Om Charitable Trust vs DCIT(Exemption) 47/L-4, Jawahar Quarters, Room No. 208, Meerut. 2nd Floor, CGO-1, AAATO1865D Hapur Road, Ghaziabad. APPELLANT RESPONDENT Revenue by Smt. Naina Soin Kapil, Sr. DR Assessee b…

ACIT, Gurgaon vs. M/S. the Scientific & Educational Advancement Society, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4944/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R

Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

…(1A) which requires capital gains to be reinvested in another capital asset to avoid tax on capital gains. The exemption under section 11(1A) for capital gains for a charitable Trust has been upheld in the case of CIT vs Aurobindo Memorial Fund Society (2001) 247 ITR 93 (Mad) and Director of Income Tax (Exemptions) vs DLF Qutab Enclave Complex Medical Charitable Trust (2001) 248 ITR 41 (Del.). It is, therefore, clear that reinvestment in capital assets is the only condition which is required to be fulfilled to qualify for deemed application of income from capital gains under section 11(1 A) of the I.T. Act, 1961.…

M/S. Scientific and Educational Advancement Society, New Delhi vs. ITO, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4430/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R

Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

ACIT(Exemption), Jaipur vs. Mahima Shiksha Samiti, Jaipur

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11

For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

…ing judicial pronouncements:- (i) CIT vs. Thanthi Trust (1999) 239 ITR 502 (SC) (ii) CIT vs. Sri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) (iii) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) (iv) CIT vs. Arbindo Memorial Fund Society (2001) 247 ITR 93 (Mad.) (v) St. Thomas Education Society v. Asst. DIT (2007) 11 SOT 340 (Mum.) 42. In view of the above submissions and case laws, it was submitted that the contribution made to JNU by the assessee society deserves to be allowed as application of income and the contribution to JNU cannot be the basis for invoking the provisions of section 13(3) of…

ADIT (E), New Delhi vs. M/S. India Habitat Centre, New Delhi

Appeal of the revenue is dismissed

ITA 4024/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Apr 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiadit (E), India Habitat Centre, Inv. Circle-I, Lodhi Road, Vs. New Delhi New Delhi Pan:Aaati0499M (Appellant) (Respondent)

For Appellant: Sh. Amit Jain, Sr. DRFor Respondent: Sh. Suresh Anantharaman, CA

Section 11Section 12ASection 143(2)Section 2(15)Section 80G

…ght of decisions in the case of DIT Vs. All India Oriental Bank of Commerce Welfare Society, 130 Taxman 575 (Del.); CIT Vs. Karnataka Urban Infrastructure, Development and Finance Corporation, 315 ITR 301 (Karn) and that CIT Vs. Arbindo Memorial Fund Society, 247 ITR 93 (Mad),the AO concluded that receipts or income which were attributable to outside or third parties, were not covered by the principle of mutuality and accordingly, brought to tax the entire amount of interest of Rs39,72,025/- received from bank. 3. On appeal, the ld. CIT(A), following the decision of Hon’ble jurisdictional High Court in the case o…