CIT v. Christian Medical College

374 ITR 17High Court2015#14106 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 12ABSection 13(1)(b)Section 80GSection 11Section 12Section 12ASection 12A(1)(ab)(vi)Section 12A(1)(ac)(iii)
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Issues it is cited on

section 13(1)(b)section 80g(5)(ii)section 80g(5)(vi)section 13(1)section 80g(5)(iii)section 2(15)section 80g(5)section 12aaregistration under section 12asection 80gsection 12asection 80

Judgments citing CIT v. Christian Medical College

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…s to be carried on for purpose of specific religion and also for purpose of public at large. It could not be held that assessee was meant for benefit of only specific religious community. Findings of CIT were reversed. CIT Vs. Christian Medical College (2015) 374 ITR 17 (P&H) (HC) Assessee society was established in financial year 1949-50 and had been granted registration u/s 12A. Assessee had also been granted exemption u/s 80G and last exemption was granted upto assessment year 2011-12. Assessee filed application in Form No.10G for renewal of exemption u/s 80G on 22.12.2010. CIT(A) on perusal of memorandum of a…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…s to be carried on for purpose of specific religion and also for purpose of public at large. It could not be held that assessee was meant for benefit of only specific religious community. Findings of CIT were reversed. CIT Vs. Christian Medical College (2015) 374 ITR 17 (P&H) (HC) Assessee society was established in financial year 1949-50 and had been granted registration u/s 12A. Assessee had also been granted exemption u/s 80G and last exemption was granted upto assessment year 2011-12. Assessee filed application in Form No.10G for renewal of exemption u/s 80G on 22.12.2010. CIT(A) on perusal of memorandum of a…

The Jaamiah Mueeniyyah Wakaf Committee, Bharuch vs. CIT (Exemption), Ahmedabad, Ahmadabad

In the result, the appeal of the assessee is dismissed

ITA 61/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 80Section 80GSection 80G(5)

…r the past three assessment years (Assessment Years 2020-21, 2021-22 and 2022-23) clearly shows that the nature of activities carried by the trust are primarily charitable in nature. The Counsel for the assessee relied on the case of Christian Medical College 374 ITR 17 (Punjab and Haryana High Court) wherein it was held that where assessee-society, established by Christian community, had been running medical colleges and its main aim was to train professionals in field of medical and health care and also to provide medical facilities in its hospitals to all persons of any caste, activities carried out by assesse…

Mandir Shree Bhairav Ji Trust, Jaipur vs. CIT Exemption, Jaipur

In the result, appeal of the assessee is allowed for statistical purpose

ITA 427/JPR/2023[NA]Status: DisposedITAT Jaipur02 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Vikash Rajvanshi (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 80GSection 80G(5)

…ed as religious object especially when it does not make a distinction between caste, creed, race, religion, etc. In this regard we also rely on the landmark decision of Hon’ble Punjab & Haryana High Court in the case of CIT v. Christian Medical College (2015) 374 ITR 17(P&H) wherein the principle as laid down as above was accepted. Hence Assessee trust should be treated as Charitable Trust instead of Religious Trust. 10 Mandir Shree Bhairav Ji Trust vs. CIT Exemption Also recently decided on 9.1.2013 by Hon’ble ITAT C” BENCH : BANGALORE vide ITA Nos.1082, 1083/Bang/2022 in case of Shri Shruthiparampara Gurukul…

Sri Channamallikarjuna Trust Committee, Koppal vs. Commissioner of Income Tax, (Exemptions), Bengaluru

In the result, appeal of the Assessee is allowed

ITA 1829/BANG/2018[2018-19]Status: DisposedITAT Bangalore05 May 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2018-19 M/S. Sri Channamallikarjuna Trust Cit (Exemption), Vs. Committee Gangavathi Bengaluru. Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227. Pan : Aajts 7938 J Appellant Respondent

For Appellant: Shri. Veerabasanna Gowda, CAFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 11(5)Section 12ASection 13(1)Section 2(15)Section 80

…s object especially when it does not make a distinction between caste, creed, race, religion, etc. In this regard the learned counsel placed reliance on the decision of Hon’ble Punjab & Haryana High Court in the case of CIT v. Christian Medical College (2015) 374 ITR 17(P&H) wherein the principle as laid down as above was accepted. The learned counsel accordingly submitted that the Assessee should be treated as Charitable Trust instead of Religious Trust. 11. The learned DR submitted that whatever be the nature of charitable activities that may be performed by the Assessee, the purpose for which the trust came i…

Shiromani Gurdwara Parbandhak Committee vs. Commissioner of Income Tax-I

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

…2009 placed on record along filed Written Submissions in the Hon’ble Court on 29.07.2010. 5. Case Laws: In this regard reliance is placed on the following decisions: a. CIT vs. M/s DawoodiBoharaJamat 364 ITR 31 (SC) b. CIT v. Christian Medical College (2015) 374 ITR 17 (P&H) c. Sri MarudharKesariSthanakwasi Jain Yadgar Samiti Trust V/s Union of India (2005) 273 ITR 475 (Raj.) d. MishrilalGordhanlal Batra charitable trust v/s Union of India (2008) 307 ITR 221(RAJ.). e. Umaid Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP)…

Ministry of Compassion India, Jaipur vs. Commissioner of Income Tax- Exemptions, Jaipur

In the result, both the appeals are allowed for statistical purposes

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)
Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

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