CIT v. D.P.R. Charitable Trust

61 DTR 410High Court2011#14361 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also reported as

428 ITR 552

Judgments citing CIT v. D.P.R. Charitable Trust

SUNRISE SHIKSHAN SANSTHAN,SIKAR vs. CIT(E), JAIPUR

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 12ASection 2(15)Section 3

…substantial question of law framed in this appeal is answered in favour of the assessee and against the revenue. Accordingly, the appeal is dismissed. (ix) The Hon'ble Madhya Pradesh High Court in the case of CIT vs. D.P.R. Charitable Trust reported in (2011) 61 DTR 410, held in the said decision that while considering the application u/s 12A, the ld. CIT is not required to examine whether the income derived by the trust is being spent for charitable purposes or the trust is earning profit while granting registration. Since the assessee trust was established for educational purposes it was held that the trust is…

SHREE ALIBAG KUTCHI VISA OSWAL JAIN SANGH ,RAIGAD vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

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

ITA 624/PUN/2020[2020-21]Status: DisposedITAT Pune26 Jul 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.624/Pun/2020 िनधा"रण वष" / Assessment Year : 2020-21 Shree Alibag Kutchi Visa Oswal Jain Sangh, Plot No.12, Alibaug Jain Sangh, Behind Prathamic School, Chendhare Shreebag Road, Alibag, Raigad – 402201. .......अपीलाथ" / Appellant Pan : Aaets3070L बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 24.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 26.07.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune [‘The Cit (Exemption)]’ For Short) U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (‘The Act’) Dated 30.09.2020 Denying The Grant Of Registration U/S 12Aa Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Holding That Registration U/S 12Aa Cannot Be Granted Unless Tax Is Paid On The Income Assessed At The Time Of 12Aa Proceedings. 2. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Making Incorrect Assessment Of Income Of The Trust Without Following The Law & Established Judicial Precedents. 3. On The Facts & In The Circumstances Of The Case The Ld. Cit(E) Has Erred In Exceeding The Jurisdiction Bestowed Upon The Ld. Cit(E) In As Much As The Ld. Cit(E) Has Sought Details Of Sources Of Income Of The Trust Whereas The Ld. Cit(E) Is To Merely Look Into The Application Of Such Income.

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 12A

…s. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. (vi) 8. To the same effect, the decisions of the Hon’ble M. P. High Court in the case of CIT vs. D.P.R. Charitable Trust, 61 DTR 410 (MP) and CIT vs. Divine Shiksha Samiti, 428 ITR 552 (MP) and the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Manekji Mota Charitable Trust, 267 taxman 16 and even recently the Hon’ble Madras High Court in the case of Thanthi Trust vs. DIT (Exemptions) in Tax Case (Appeal) No.822 of 2018 dated 29th October, 2020 after r…

HANUMATDHAM VIDYAPEETH NYAS,MUZAFFARNAGAR vs. CIT(E), LUCKNOW

The appeal of the assessee stands allowed for statistical purposes

ITA 122/DEL/2021[-]Status: DisposedITAT Delhi13 Jul 2021

Section 11Section 12A

…required to examine the application of income or carrying on of any activity by the assessee trust or institution in terms of the objects set out therein. The Hon’ble Madhya Pradesh High Court in the case of CIT vs. D.P.R Charitable Trust reported in [2011] 61 DTR 410, has held that while considering the application u/s 12A, the Ld. CIT(E) while granting registration is not required to examine whether the income derived by the trust is being spent for charitable purposes or whether the trust is earning profit. It was held by the Hon’ble Madhaya Pradesh High Court that since the assessee trust was established…

ASSOCIATION OF ASESTHETIC PLASTIC SURGEONS,THANE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS ), PUNE

In the result, the appeal of the assessee stands allowed

ITA 526/PUN/2020[2020-21]Status: DisposedITAT Pune24 Mar 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.526/Pun/2020 Association Of Asesthetic Plastic Surgeons, Add: C/O Medha Bhave, 101, Shah’S Capital, Ghantali Devi Road, Naupada, Thane West-400602. .......अपीलाथ" / Appellant Pan : Aagta5573J बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : Shri Rohan Dedhia Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Pune Dated 13.08.2020 Denying The Registration U/S 12Aa Of The Income Tax Act, 1961 (“The Act” For Short). 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(E) Has Erred In Holding That The Activities Of Trust Are Not Charitable In Nature & Thereby Refusing To Grant Registration U/S 12Aa, Whereas In Fact The Activities Of The Trust Are Charitable In Nature & Trust Is Eligible For Registration U/S 12Aa. 2. The Appellant Craves Leave To Add, Alter, Amend, Delete And/Or Vary The Above Grounds Of Appeal/Relief Claimed At Any Time Before The Decision Of The Appeal.”

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Deepak Garg

Section 12A

…mmissioner of Income Tax, Exemption, Pune to grant the registration u/s 12AA of the Act. Accordingly, the appeal of the assessee is allowed.” 10. To the same effect, the decisions of the Hon’ble M. P. High Court in the case of CIT vs. D.P.R. Charitable Trust, 61 DTR 410 (MP) and CIT vs. Divine Shiksha Samiti, 428 ITR 552 (MP) and the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Manekji Mota Charitable Trust, 267 taxman 16 and even recently the Hon’ble Madras High Court in the case of Thanthi Trust vs. DIT (Exemptions) in Tax Case (Appeal) No.822 of 2018 dated 29th October, 2020 after r…

BRAHMAN SABHA KARVEER,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX EXEMPTION, PUNE

In the result, the appeal of the assessee is allowed

ITA 626/PUN/2020[2020-21]Status: DisposedITAT Pune07 Jan 2021AY 2020-21

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 12ASection 2(15)

SUDHA VINOD FOUNDATION,MANDLA vs. COMMISSIONER OF INCOME TAX-EXEMPTION, BHOPAL

In the result, the assessee’s appeal is allowed

ITA 256/JAB/2018[2017-18]Status: DisposedITAT Jabalpur20 Dec 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: N.A. Sudha Vinod Foundation, Vs. Commissioner Of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) Ii, Iii & Iv Floors, Metro Walk [Pan-Aapas4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent)

Section 11Section 12ASection 2(15)

…n of sections 11 to 13. This is also the thrust of the case law relied upon by the assessee before us, as under, which though is not adverted to; the matter, as afore-stated, being principally factual, and the law well-settled: CIT v. D.P.R. Charitable [2011] 61 DTR 410(MP) CIT v. Babu Ram Education Society [2018] 96 taxman.com 606 (All) Fateh Chand Trust &College Committee v. CIT [2018] 67 ITR (Trib) 564 (Agra) I.T.A. No.256/JAB/2018 4 3.3 The ld. CIT(E) has also stated, as a reason for denial of registration, of the rent agreement being for a vacant land with a related party. The name of the party, or the re…

VIDYADAYANI SHIKSHA SAMITI,ROORKEE vs. CIT (EXEMPTIONS), LUCKNOW

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

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR

Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…al institution are being run, nothing more requires to be established to show that the trust in question is a genuine trust. Referring to the decision of the Hon’ble Madhya Pradesh High Court in the case of CIT vs. D.P.R. Charitable Trust reported in (2011) 61 DTR 410, he submitted that the Hon'ble High Court in the said decision has held that while considering the application u/s 12A, the ld. CIT is not required to examine was established for educational purposes it was held that the trust is entitled to registration. Referring to the decision of the Hon’ble Kerala High Court in the case of Sree Anjaneya Me…