What is CIT v. Bijli Cotton Mills (P) Ltd. authority for?

Dharmada collections are not taxable income of the assessee if they are genuinely meant for and spent on charitable purposes, or if they are voluntary contributions not accruing to the assessee's own benefit.

How many judgments cite CIT v. Bijli Cotton Mills (P) Ltd.?

48 judgments on BharatTax cite CIT v. Bijli Cotton Mills (P) Ltd. (116 ITR 60), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Bijli Cotton Mills (P) Ltd. come up under?

It is most often cited in judgments turning on Section 12AA, Section 148, Section 10, Section 12A, Section 131, Section 143(3).

CIT v. Bijli Cotton Mills (P) Ltd. (116 ITR 60)

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

…as the levy was not rejected and, therefore, the amount of Rs. 2.08 crores is required to be treated as the income instead of being the capital receipt. The learned counsel relied upon various judgments as under : 1. CIT v. Bijli Cotton Mills (P.) Ltd. [1979] 116 ITR 60 (SC) ; 2. CIT v. Madurai Mills Co. Ltd. [1973] 89 ITR 45 (SC) ; 3. Mahila Sidh Nirman Yojna v. IAC [1994] 50 TTJ (Delhi) 494; 4. ITO (Exemptions) v. Smt. Basanti Devi and Shri Chakhan Lal Garg Education Trust (I. T. A. No. 5082/Del/2010, dated January 19, 2011) 5. ITO v. Gaudiya Granth Anuved Trust [2013] 28 ITR (Trib) 161 (Agra) ; and 6. Shankar…

MS RANA AYYUB SHAIKH ,NAVI MUMBAI vs. DCIT (CENTRAL CIRCLE) 6(2), MUMBAI

In the result, appeals filed by the assessee are dismissed

ITA 2283/MUM/2023[2022-23]Status: DisposedITAT Mumbai29 Apr 2025AY 2022-23

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri P.J. Pardiwala & Ms. Ritu Punjabi, A/RsFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R

Section 175Section 56(2)(x)

…he assessee vehemently argued that provisions of Section 56(2)(x) of the Act do not apply on the facts of the case. Strong reliance was placed on the decisions of the Hon’ble Supreme Court in the cases of CIT vs. Bijli Cotton Mills (P) Ltd. reported in [1979] 116 ITR 60 (SC) and CIT vs. Tollygunge Club Ltd. [1977] 107 ITR 776 (SC). Further reliance was placed on the decisions of the Co- ordinate Bench of the ITAT, Mumbai in the cases of Six Continent Hotels Inc. vs. DCIT [2024] 159 taxmann.com 533 (Mumbai-Trib.) and Chandrakant H. Shah vs. ITO [2009] 124 ITD 177 (Mumbai). 14. Provisions of Section 56(2)(x) of the…

MS RANA AYYUB SHAIKH ,NAVI MUMBAI vs. DCIT (CENTRAL CIRCLE) 6(2), MUMBAI

In the result, appeals filed by the assessee are dismissed

ITA 2282/MUM/2023[2021-22]Status: DisposedITAT Mumbai29 Apr 2025AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri P.J. Pardiwala & Ms. Ritu Punjabi, A/RsFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R

Section 175Section 56(2)(x)

…he assessee vehemently argued that provisions of Section 56(2)(x) of the Act do not apply on the facts of the case. Strong reliance was placed on the decisions of the Hon’ble Supreme Court in the cases of CIT vs. Bijli Cotton Mills (P) Ltd. reported in [1979] 116 ITR 60 (SC) and CIT vs. Tollygunge Club Ltd. [1977] 107 ITR 776 (SC). Further reliance was placed on the decisions of the Co- ordinate Bench of the ITAT, Mumbai in the cases of Six Continent Hotels Inc. vs. DCIT [2024] 159 taxmann.com 533 (Mumbai-Trib.) and Chandrakant H. Shah vs. ITO [2009] 124 ITD 177 (Mumbai). 14. Provisions of Section 56(2)(x) of the…

MS RANA AYYUB SHAIKH ,NAVI MUMBAI vs. DCIT (CENTRAL CIRCLE) 6(2), MUMBAI

In the result, appeals filed by the assessee are dismissed

ITA 2281/MUM/2023[2021-22]Status: DisposedITAT Mumbai29 Apr 2025AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri P.J. Pardiwala & Ms. Ritu Punjabi, A/RsFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R

Section 175Section 56(2)(x)

…he assessee vehemently argued that provisions of Section 56(2)(x) of the Act do not apply on the facts of the case. Strong reliance was placed on the decisions of the Hon’ble Supreme Court in the cases of CIT vs. Bijli Cotton Mills (P) Ltd. reported in [1979] 116 ITR 60 (SC) and CIT vs. Tollygunge Club Ltd. [1977] 107 ITR 776 (SC). Further reliance was placed on the decisions of the Co- ordinate Bench of the ITAT, Mumbai in the cases of Six Continent Hotels Inc. vs. DCIT [2024] 159 taxmann.com 533 (Mumbai-Trib.) and Chandrakant H. Shah vs. ITO [2009] 124 ITD 177 (Mumbai). 14. Provisions of Section 56(2)(x) of the…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BAREILLY vs. WAVE DISTILLERIES AND BREWERIES LIMITED, BAREILLY

Appeals of the Department stand dismissed

ITA 153/LKW/2023[2013-14]Status: DisposedITAT Lucknow28 Feb 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: S/Shri Salil Kapoor, Vibhu Jain and Sumit Lalchandani, AdvocatesFor Respondent: Smt. Richa Rastogi, CIT (DR)

Section 115JSection 148

…presence of overriding title that causes income to be re-directed before it reaches the hands of the assessee. The Hon'ble Apex Court had an occasion to elaborate on the concept of diversion of income in the case of CIT vs. Bijli Cotton Mills (P) Ltd. [1979] 116 ITR 60 (SC) and the Hon'ble Apex Court held that for an income to be considered diverted at source, there must be an overriding title that diverts the income before it reaches the assessee and that if such title exists, the income never becomes the property of the assessee and, therefore, does not become taxable in their hands. Similarly, in the case of…

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…Income-tax v. Amritsar Transport Co. (P.) Ltd. [1993] 68 Taxman 56 (SC)/[1993] 201 ITR 816 (SC)/[1993] 111 CTR 316 (SC)[31-03-1993]. Hon'ble Supreme Court distinguished the case from earlier judgement in the case of CIT v. Bijli Cotton Mills (P.) Ltd. [1979] 116 ITR 60 (SC) on the ground that the revenue's case herein is that though collected in the name of Dharmada, the amounts were neither meant for any charitable purpose nor were they spent on charitable purposes and decided in favour of the Revenue. 7.6 The Id. AO has noted after detailed analysis that if the question is whether these receipts were voluntar…

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…Income-tax v. Amritsar Transport Co. (P.) Ltd. [1993] 68 Taxman 56 (SC)/[1993] 201 ITR 816 (SC)/[1993] 111 CTR 316 (SC)[31-03-1993]. Hon'ble Supreme Court distinguished the case from earlier judgement in the case of CIT v. Bijli Cotton Mills (P.) Ltd. [1979] 116 ITR 60 (SC) on the ground that the revenue's case herein is that though collected in the name of Dharmada, the amounts were neither meant for any charitable purpose nor were they spent on charitable purposes and decided in favour of the Revenue. 7.6 The Id. AO has noted after detailed analysis that if the question is whether these receipts were voluntar…

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

ITA 495/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Oct 2024AY 2016-17

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajey Malik, CIT

Section 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 40ASection 92BSection 92C

…d Charity charges of Rs. 1622841.00 under the provisions of Income Tax Act, 1961, which is against the decision of Hon’ble Rajasthan High Court as given in the case of Hari Industries vs. CIT 153 ITR 656 and of Hon’ble Supreme Court in Bijli Cotton Mills case 116 ITR 60 and ld. Commissioner of Income-tax (Appeals)-IV, Jaipur has erred in sustaining the same. 3. Succinctly, the fact as culled out from the records is that a search and seizure action u/s 132 of the Income Tax Act, 1961 (for short Act) was carried out by the Income Tax Department on the members / concerns of Data Group, Alwar on 14/10/2015 of which…

DCIT, CIRCLE-1(1), NEW DELHI vs. AGRICULTURE INSURANCE COMPANY OF INDIA LTD , DELHI

In the result, appeals are dismissed

ITA 2563/DEL/2022[2017-18]Status: DisposedITAT Delhi29 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Akash Singhal, C.AFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 14A

…Hon'ble Supreme Court in the case of Associated Power [supra] is well taken. The ratio laid down by the Hon'ble Supreme Court has been followed in various judgments, to name a few, CIT Vs. New Horizon Sugar Mill Pvt Ltd 244 ITR 738, Bijli Cotton Mills [P] Ltd 116 ITR 60, Dalmia Cement Ltd 237 ITR 617, etc. All these judicial decisions have been discussed elaborately by the ld. CIT(A) in his order. We, therefore, do not find any error or infirmity in the order of the ld. CIT(A). Accordingly, Ground No. 1 of the Revenue is dismissed.” 7. Same view was reiterated by the Tribunal in assessment year 2008- 09 vide IT…

DCIT, CIRCLE-1(1) ,, NEW DELHI vs. AGRICULTURE INSURANCE COMPANY OF INDIA LTD , DELHI

In the result, appeals are dismissed

ITA 2562/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Akash Singhal, C.AFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 14A

…Hon'ble Supreme Court in the case of Associated Power [supra] is well taken. The ratio laid down by the Hon'ble Supreme Court has been followed in various judgments, to name a few, CIT Vs. New Horizon Sugar Mill Pvt Ltd 244 ITR 738, Bijli Cotton Mills [P] Ltd 116 ITR 60, Dalmia Cement Ltd 237 ITR 617, etc. All these judicial decisions have been discussed elaborately by the ld. CIT(A) in his order. We, therefore, do not find any error or infirmity in the order of the ld. CIT(A). Accordingly, Ground No. 1 of the Revenue is dismissed.” 7. Same view was reiterated by the Tribunal in assessment year 2008- 09 vide IT…