CIT v. Bholaram Educational Society

101 Taxmann.com 193Supreme Court of India2019#8126 most cited

What is CIT v. Bholaram Educational Society authority for?

Exemption under Section 11 of the Income Tax Act is not denied to a trust where rent paid to a trustee for property is not excessive, even if the trustee is related to the settlors.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. Bholaram Educational Society · Section 11 · Section 13(1)(c) · Section 13(2)(c) · exemption denied · rent paid to trustee · excessive rent · charitable trust

Sections most often in play

Section 11Section 12Section 12AASection 13(1)(c)Section 13(1)(c)(ii)Section 13(2)(c)Section 13(3)Section 13(3)(cc)

Judgments citing CIT v. Bholaram Educational Society

Dy. Commissioner of Income Tax (Exmp), Ghaziabad vs. Pardada Pardadi Educational Society, Bulandshahr

In the result, appeal of Revenue in ITA No

ITA 5149/DEL/2024[2018-19]Status: DisposedITAT Delhi05 May 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Manuj Sabharwal, AdvFor Respondent: Ms. Nimisha Singh, CIT- DR
Section 11Section 12ASection 13(1)(c)Section 13(2)(c)Section 13(3)Section 13(3)(cc)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5149/DEL/2024 [A.Y 2018-19] The Dy. C.I.T(E) Vs. Pardada Pardadi Educational Society Ghaziabad Malkapur Road, Anoopshahr PAN: AAATP 5456 D (Appellant) (Respondent) Assessee By : Shri Manuj Sabharwal, Adv Shri Drona Negi, Adv Shri Devrat Tiwari, Adv Department By : Ms. Nimisha Singh, CIT- DR Date of Hearing : 05.05.2025 Date of Pronouncement : 05.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against…

DCIT, Circle-1(1)-Exemption, New Delhi vs. Hamdard Laboratories (India), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2016-17 DCIT, Vs. Hamdard Laboratories (India) Circle-1(1)-Exemption 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi – 110 002 PAN AAATH0842H (Appellant) (Respondent) Assessee by: Shri R.M. Mehta, CA Department by: Shri T James Singson, CIT, DR Date of Hearing: 31.08.2023 Date of 27.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order dated 30.03.2022 of the Ld. Commissioner of Income Ta…

D.C.I.T, Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 340/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh20 Sept 2021AY 2016-17
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं./ ITA No.339/Chd/2020 "नधा"रण वष" / Assessment Year : 2015-16 M/s Om Prakash Bansal The…

D.C.I.T., Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 339/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Sept 2021AY 2015-16
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं./ ITA No.339/Chd/2020 "नधा"रण वष" / Assessment Year : 2015-16 M/s Om Prakash Bansal The…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…been accepted in the income tax assessments of the Society in the order passed u/s143(3)/143(1). 2. We wish to invite your kind attention to the latest judgement of Hon'ble Apex court in the case of CIT Vs. Bholaram Educational Society as reported in [20191 101 Taxmann.com 193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court upheld Tribunal's order…

M/S Pinegrove International Charitable Trust, Chandigarh vs. DCIT, C-1 (E), Chandigarh

In the result, the appeal of the assessee is accordingly allowed

ITA 567/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh31 Aug 2020AY 2015-16

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: Shri A.K. Sood, FCAFor Respondent: Shri Daya Inder Singh
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B”, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Pinegrove International बनाम The D.C.I.T., Charitable Trust, Circle-I(Exemptions), CR Building, 5th floor, Sector 17E, Chandigarh. "थायी लेखा सं./PAN NO: AABFP0867H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Shri A.K. Sood, FCA राज"व क" ओर से/ Revenue…

CIT v. Bholaram Educational Society (101 Taxmann.com 193) — Cited in 13 Judgments | BharatTax