CIT v. Fr, Mullers Charitable Institutions

51 Taxmann.com 378Supreme Court of India2014#3094 most cited

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

Income earned from investments or deposits made in violation of Section 13(1)(d) of the Income Tax Act is taxable, but only to the extent of the income so earned, not the entire corpus. Circular No. 387, dated 06.07.1994, supports this interpretation and binds the revenue authorities.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Fr. Mullers Charitable Institutions · Section 13(1)(d) · Section 13(3) · Charitable Trust income · violation of Section 13(1)(d) · taxable income from investments · Circular No. 387 · taxability of corpus · income earned from violation

Also reported as

227 Taxmann 369

Sections most often in play

Section 11Section 13(1)(c)Section 13(3)Section 12Section 11(5)Section 13(1)(d)Section 164(2)Section 10(34)

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 13(1)(c)section 13(3)section 13(8)section 11(5)section 11(1)(d)section 13(2)section 13(1)section 164section 10(33)

Judgments citing CIT v. Fr, Mullers Charitable Institutions

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…

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by
Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No.6544/Mum/2025 (Assessment Year: 2013-14) Ramkrishna Bajaj Charitable DCIT, Circle-26(1), Trust, Kautilya Bhavan, 2nd Floor, Bajaj Bhawan, Namnalal Mumbai-400051. Vs. Bajaj Marg, 226, Nariman Point, Mumbai-400021. PAN: AAATR1693Q Assessee-अपीलाथ" / Appellant Revenue- ""यथ" / Respondent : Assessee by : Ms. Vasanti Patel, Adv. & Mr. M.A. Gohel, CA Revenue by : Shri Annavaram Kosuri, Sr. DR Date of Hearing 17.12.2025 : Date of Pronouncement : 24.12.2025 O R D E…

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…

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

ITTA/79/2008HC Telangana28 Nov 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

For Appellant: SRl. A. V. KRISHNA KOUNDINYAFor Respondent: SRI J. V. PRASAD (Senior SC for Revenue )
Section 151Section 260

…has been dismissed by the Supreme Court in M/s. J. Sikile Foundation, Chennai v. 'lzor+l aog lrn zgo (xar) 3 [2015] 53 taxmann.com 85 (Madras) ' 120151 55 taxmann.com 211 (Gujarat) t 120191 101 taxmann.com 247 (Bombay) 1 DCIT, Exemption-Iii, Chennai [2014] 51 Taxmann.com 378 (SC). Our attention has been invited to circular No'387, dated 06.07.ir994 and it has been contended that only theLt part of income which has earned from the investment or deposit made in violation of Section 13(i)(d) is liable to tax. It is contended that the aforesaid circular binds the authorities under the Act. In support of the afores…

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

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

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan
Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 v. M/s.J Sikile Foundation, The DCIT, Plot No.1025, Street No.44, Exemption-III, TVS Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [PAN: AAATS 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri A.S.Sriraman, Advocate ""यथ" क" ओर से /Respondent by : Shri ARV S…

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

ITA 261/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 11Section 13(1)(c)Section 13(3)Section 164(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 261/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Jaipur Engineering College Jaipur cuke CIT,Circle (Exemption), Vs. Jaipur. Rajasthan Society ISI-16, RIICO Industrial Area, Sitapura, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJJ0146N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri P. C.…

SARASWATI MUKUND EDUCATION SOCIETY,THANE vs. ITO (EXEMPTION), THANE

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 337/MUM/2024[2015-16]Status: DisposedITAT Mumbai26 Jul 2024AY 2015-16

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 337/Mum/2024 (A.Y. 2015-16) Saraswati Mukund Vs. Ito Exemption Education Society 208-209, 2Nd Floor Plot No. 15, Jeal Park Qureshi Mansion, Bhayander East Teen Hath Naka, Thane-401 105. Opp Malhar Talkies Pan : Aafts4158Q Thane(W)-400602. (Appellant) (Respondent) Assessee By Shri Bhuvanesh Kankani Department By Shri R.R. Makwana Date Of Hearing 06.06.2024 Date Of Pronouncement 26.07.2024 O R D E R

Section 11Section 13Section 131Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Prashant Maharishi (AM) I.T.A. No. 337/Mum/2024 (A.Y. 2015-16) Saraswati Mukund Vs. ITO Exemption Education Society 208-209, 2nd Floor Plot No. 15, Jeal Park Qureshi Mansion, Bhayander East Teen Hath Naka, Thane-401 105. Opp Malhar Talkies PAN : AAFTS4158Q Thane(W)-400602. (Appellant) (Respondent) Assessee by Shri Bhuvanesh Kankani Department by Shri R.R. Makwana Date of Hearing 06.06.2024 Date of Pronouncement 26.07.2024 O R D E R 1. This appeal is filed by Saraswati adjudication society for assessment year 2015 – 16 aggrieved with…

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, the appeal of the Assessee is partly allowed

ITA 823/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh25 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(5)Section 12ASection 13Section 13(1)(c)Section 13(3)(c)

…Act. During the proceedings before us, the ld. Counsel for the Assessee also brought on record different case laws in his favour, which are as under: - 1. CIT(A) Manglore Vs. Fr. Mullers Charitable Institutions [2014] 363 ITR 230 (Karnataka) 2. SLP in [2014] 51 Taxmann.com 378 (SC) / [2014] 227 Taxman 369 (SC) 3. [2024] 161 Taxmann.com 394 (Raipur – Trib ) St. Francis Educational Society v ACIT 4. [2021] 130 taxmann.com 225 (Chennai – Trib) Jaya Educational Trust vs. DCIT 823--Chd-2019 – M/s Aryans Educational and Charitable Trust, Mohali 12 13. During the proceedings before us, the Counsel of the Assessee has…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 v. The DCIT, Jaya Educational Trust, Chennai. No.8, Krishnapuram, II Main Road, Thiruninravur, Thiruvallur-602 024. [PAN:AAATJ 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Shri V. Nandakumar, CIT Assessee by : Shri Y. Sridhar, FCA : सुनवाईक"तारीख/Date of Hearing 08.0…

SHREE HAZARIMAL SOMANI MEMORIAL TRUST,MUMBAI vs. ACIT EXEMPTION CIR 2, MUMBAI

In the result, all the appeals filed by the revenue and assessee are dismissed

ITA 104/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal,Am आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Mani Jain, Ld. ARFor Respondent: Dr. Mahesh Akhade, Ld. DR
Section 11Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL,AM आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20) ACIT Exemp. Cir. 2, Shree Hazarimal Somani बिधम/ Memorial Trust 5th floor, Piramal 214, Empire House, Dr. D. N. Chambers, Lalbaug, Vs. Parel, Mumbai-400 012. Road, Fort, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN No. AAATS1884L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1444, 2715 & 2717/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20) DCIT Cen. Cir.…

ANDS FOUNDATION,DELHI vs. ITO, WARD- 1(1), EXEMPTIONS, NEW DELHI

In the result, the appeal is allowed, as indicated above

ITA 7151/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Nov 2022AY 2015-16
Section 11Section 11(5)Section 12ASection 13(1)(d)Section 164(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Ands Foundation, C/o. Vs. Income-Tax Officer, M/s. RRA Taxindia, D- Ward-1(1), 28,South Extension, Part-1, New Delhi New Delhi-1100 49 PAN :AABTA8346C (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta and Shri Shrey Jain, Adv. Respondent by Shri Om Parkash, Sr. DR Date of hearing 01.09.2022 Date of pronouncement 30.11.2022 ORDER This is an appeal by the assessee against order dated 4.7.2019 of learned Commissioner of Income-Tax(Appeals) -40, Delhi pertaining to assessme…

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

ITA 1831/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

ITA 1830/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

ITA 1829/MUM/2022[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

DY.CIT (E) -2(1) , MUMBAI vs. MUMBAI EDUCATIONAL TRUST, MUMBAI

ITA 1828/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

M/A ADINATH JAIN TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, appeals filed by the assessee for both the

ITA 85/CHNY/2022[2017-18]Status: DisposedITAT Chennai14 Sept 2022AY 2017-18

Bench: Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/S.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. Pan: Aaata 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. N.Sanjay Gandhi, Addl.CIT
Section 11Section 12ASection 13(1)Section 13(1)(d)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/s.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. PAN: AAATA 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr. N.Sanjay Gandhi, Addl.CIT ""यथ"क"ओरसे/Respondent by 14.09.2022 सुनवाईक"तार!ख/Date of hearing : 14 .09.2022 : घोषणा…

M/S ADINATH JAIN TRUST,CHENNAI vs. ITO EXEMPTIONS, WARD-2,, CHENNAI

In the result, appeals filed by the assessee for both the

ITA 84/CHNY/2022[2016-17]Status: DisposedITAT Chennai14 Sept 2022AY 2016-17

Bench: Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/S.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. Pan: Aaata 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. N.Sanjay Gandhi, Addl.CIT
Section 11Section 12ASection 13(1)Section 13(1)(d)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/s.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. PAN: AAATA 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr. N.Sanjay Gandhi, Addl.CIT ""यथ"क"ओरसे/Respondent by 14.09.2022 सुनवाईक"तार!ख/Date of hearing : 14 .09.2022 : घोषणा…

SCHOLAR'S EDUCATION TRUST OF INDIA,602-A, TRIMURTY DAVE APARTMENT, JAI SINGH HIGHWAY MARG, BANI PARK, JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 129/JPR/2022[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Manoj Mehar (CIT) a
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 129/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Scholar’s Education Trust of India CIT(Exemption), 602-A, Trimurty Dave Apartment, Vs. Jaipur. Jai Singh Highway Marg, Bani Park, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGAS0044P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

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