CIT v. Fr. Mullers Charitable Institutions

363 ITR 230High Court2014#905 most cited

What is CIT v. Fr. Mullers Charitable Institutions authority for?

For a charitable trust, a violation of Section 13(1)(d) does not lead to the denial of exemption under Section 11 on its total income. Instead, only income derived from investments or deposits made in violation of Section 11(5) or income diverted under Section 13(1)(c) or 13(1)(d) is taxable.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Fr. Mullers Charitable Institutions · Section 11 · Section 13(1)(d) · Section 11(5) · charitable trust exemption · denial of exemption · partial taxation of income · Section 164(2) · income diversion by trust

Also reported as

44 Taxmann.com 275

Sections most often in play

Section 11Section 143(3)Section 12Section 12AASection 13Section 119Section 132Section 148

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 13(l)(d)section 164(2)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 11(5)section 13(1)(c)(ii)section 12aa(3)section 12ab(4)

Judgments citing CIT v. Fr. Mullers Charitable Institutions

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

…1. Similar views were expressed by the Hon'ble Jurisdictional Delhi High Court in the case of DIT(E) vs Agrim Charam Foundation reported in 253 ITR 593 (Del) ; Hon'ble Karnataka High Court in the case of CIT vs Fr. Mullers Charitable Institutions reported in 363 ITR 230 (Kar); Hon'ble Bombay High Court in the case of DIT (E) vs Sheth Mafatlal Gagalbhai Foundation reported in 249 ITR 533 (Bom) ; Hon'ble Allahabad High Court in the case of CIT vs Red Rose School reported in 163 Taxman 19 (All). Even as per the provisions of section 164(2) of the Act read with its proviso, only such part of the income so diverted w…

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust CIT (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 PAN: AAATB4383K (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 11-12-2025 Date of pronouncement : 28-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 31.03.2025 passed u/s 263 of the Income Tax Act, 196…

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

ITA 1670/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Jan 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…mption 30 I.T.A. Nos.1667 to 1670/Chny/24 and exemption under section 11 of the Act requires income from charitable activities in the relevant year as held by the Hon’ble High Court of Karnataka in the case of Fr. Mullers Charitable Institutions reported in 363 ITR 230 (Kar). She supported the orders of Assessing Officer and the ld. CIT(A) as the assessee’s commercial sales were not educational under section 2(15) of the Act disqualifying exemption and despite registration as the registration is irrelevant. 36. The ld. DR submits that the assessee’s arguments that its history of running a Teachers Educational…

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…ble character, but, not automatic exemption and exemption under section 11 of the Act requires income from charitable activities in the relevant year as held by the Hon'ble High Court of Karnataka in the case of Fr. Mullers Charitable Institutions reported in 363 ITR 230 (Kar). She supported the orders of Assessing Officer and the Id. CIT(A) as the assessee's commercial sales were not educational under section 2(15) of the Act disqualifying exemption and despite registration as the registration is irrelevant. 36. The Id. DR submits that the assessee's arguments that its history of running a Teachers Educational C…

ITO(E)-1(3), MUMBAI, MUMBAI vs. INDIAN RUGBY FOOTBAL UNION, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5298/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethito(E)-1(3) Vs. Indian Rugby Football Union R. No. 6Th Floor, Mtnl 2Nd Floor, Nawab House, M K Road, Bldg, Cumballa Hill, Dr. G D Marine Lines, Deshmukh Marg, Pedder Mumbai-400002. Road, Mumbai-400026. Pan/Gir No: Aaat11523Q (Appellant) (Respondent)

Section 13(1)(c)Section 13(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITO(E)-1(3) vs. Indian Rugby Football Union R. No. 6th Floor, MTNL 2nd Floor, Nawab House, M K Road, Bldg, Cumballa Hill, Dr. G D Marine Lines, Deshmukh Marg, Pedder Mumbai-400002. Road, Mumbai-400026. PAN/GIR No: AAAT11523Q (Appellant) (Respondent) Appellant by Shri Abhishek Tilak a/w Ms Siddhi Somani Respondent by Shri Virabhadra Mahajan, Sr. DR Date of Hearing 24.12.2025 Date of Pronouncement 30.01.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This…

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21
Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

…the provisions of Section 263 of the Act are rightly invoked in this\ncase.\"\nThe Ld.CIT(E) also relied on following decisions:\nCIT vs Audyogic Shikshan Mandal (BOM)\nCIT vs Working Women's Forum 368 ITR 609 (Mad)\nCIT vs Fr.Fuller's Charitable Institutions 363 ITR 230(Kar)\nMalbar Industrial CO Ltd vs CIT 109 taxmann 66 (SC)\n8. Aggrieved by the order of the ld.CIT(Exemption), Assessee\nfiled appeal before this Tribunal.\n9. It is a fact that Assessee Trust is registered u/s.12AA of the\nAct. It is also fact that Prabodh Artha Sanchay is a related party as\ndefined in Section 13 of the Act. The same fact is ad…

PRABODH CENTRE FOR RURAL REFORMS,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde
Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

…including that of Hon’ble Bombay High Court in the case of DIT(E) Vs. Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom.) as well as the judgment of Hon’ble Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 (Kar.) and has only made the addition for the interest earned on such impermissible investments and taxed at MMR. Ld. Counsel for the assessee also submitted that even though the assessee has appealed against the additions made by ld. AO however assessee subsequently filed application under DTVSV and accepted to pay the disputed tax liability and…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…249 ITR 533 (Bom.), Asst. CIT v/s Sri Ramchandra Educational & Health Trust (2010)128 TTJ 408. Reliance is also placed on the following decisions for the above proposition : Name of the Decision Citation Sr. No. 1. CIT vs. Fr. Mullers Charitable Institutions 363 ITR 230 (Karnataka) 2. CIT vs. Fr. Mullers Charitable Institutions 227 taxmann.com 369 (SC) 3. 249 ITR 533 (Bombay) DIT vs. Sheth Mafatlal Gagalbhai Foundation Trust 4. Jaya Educational Trust vs. DCIT 130 tamann.com 225 (Chennai-Trib) 5. St. Francis Education Society vs. ACIT 161 tamann.com 394(Raipur -Trib) 6. DCIT vs. Central Academy Jodhpur Education…

DY. COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE , GHAZIABAD vs. JAY SINGH SHIKSHAN SANSTHAN, FARRUKHAAD

In the result, the appeal filed by the Revenue is dismissed

ITA 3013/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Aug 2025AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 12ASection 13(3)Section 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Exemption Circle, vs. Jay Singh Shikshan Sanstan, Ghaziabad. Bhaupur, Bewar Road, Fatehgarh, Farrukhabad-209 601 (U.P.) (PAN : AABAJ5680M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Abhinav Mehrotra, Advocate Shri Kalrav Mehrotra, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 05.06.2025 Date of Order : 29.08.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner o…

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 32. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…ust or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

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CIT v. Fr. Mullers Charitable Institutions (363 ITR 230) — Cited in 117 Judgments | BharatTax