CIT v. Fr. Mullers Charitable Institutions

363 ITR 230High Court2014#906 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 366,369 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

Dy. Commissioner of Income Tax (E) Circle-1, Bengaluru vs. M/S Karnataka Reddy Janasangha, Bengaluru

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1506/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Bangalore

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1264/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

M/S Karnataka Reddy Janasangha, Bangalore vs. The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Bangalore

In the result, all the appeals by the assessee and the revenue are allowed for statistical purposes

ITA 1263/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Pradeep Kumar, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 13(1)(d)Section 2(15)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos. 1263 & 1264/Bang/2018 & 2547/Bang/2019, Assessment years : 2012-13, 2013-14 & 2013-14 Karnataka Reddy Jansangha, Vs. The Deputy Commissioner of No.1, Mahayogi Vemanna Road, Income Tax (Exemptions), Koramangala 3rd Blok, Circle 1, Bangalore – 560 034. Bangalore. PAN: AAATR 2160A APPELLANT RESPONDENT ITA Nos.1506 & 1507/Bang/2018 Assessment years : 2012-13, 2014-15 The Deputy Commissioner of Vs. Karnataka Reddy Jansangha, Income Tax (Exemptions), No.1, Mah…

The Commissioner of Income Tax vs. M/S Krupanidhi Educational Trust

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

…not being carried out in accordance with the objectives of the Trust. 15. Placing reliance on the rulings of this Court in (i) CIT .v. Children’s Educational Society (2013) 358 ITR 373 and (ii) CIT .v. Father Muller’s Charitable Institution (2014) 363 ITR 230 (Kar.), learned counsel argued that no parameters set out in - 13 - Section 12AA(3) of the Act are violated to cancel the registration. 16. We have carefully considered the rival submissions canvassed by the learned counsel appearing for the parties and perused the material on record. 17. Section 2 (15) of the…

The Commissioner of Income Tax (Exem) vs. Krupanidhi Education Trust

Appeals stand disposed of

ITA/231/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

…ble or religious purposes. 13. Learned counsel for the assessee has referred to the judgment of the Coordinate Bench of this Court in the case of Commissioner of Income-Tax and another vs. Fr. Mullers Charitable Institutions reported in (2014) 363 ITR 230, wherein the Division Bench considering Section 13(1)(d) of the Act has held that it is only the income from such investment or - 14 - deposit which has been made in violation of Section 11(5) of the Act that is liable to be taxed and that the violation under Section 13(1)(d) does not tantamount to denial of exemption under…

The Commissioner of vs. Krupanidhi Education Trust

Appeals stand disposed of

ITA/230/2016HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A

…ble or religious purposes. 13. Learned counsel for the assessee has referred to the judgment of the Coordinate Bench of this Court in the case of Commissioner of Income-Tax and another vs. Fr. Mullers Charitable Institutions reported in (2014) 363 ITR 230, wherein the Division Bench considering Section 13(1)(d) of the Act has held that it is only the income from such investment or - 14 - deposit which has been made in violation of Section 11(5) of the Act that is liable to be taxed and that the violation under Section 13(1)(d) does not tantamount to denial of exemption under…

M/S Jaya Educational Trust, Thiruvallur vs. DCIT, CC1(2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 916/CHNY/2020[2017-18]Status: DisposedITAT Chennai16 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…a substantial interest. 6. The Appellant also further relies upon even in the case of alleged diversion of trust funds the ratio drawn by the Karnataka High Court and Bombay High Court in the case of CIT vs. Fr. Mullers Charitable Institution' (2014) (Kar) (363 ITR 230) and CIT (E) v. Audyogik Shikshan Mandal (2019) 261 Taxman 12 (Bom.)(HC) respectively "denial of exemption under S. 11 should be limited only to amount which was diverted to the persons referred under 13(3) in violation S 13(2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the s…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3115/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Jul 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…a substantial interest. 6. The Appellant also further relies upon even in the case of alleged diversion of trust funds the ratio drawn by the Karnataka High Court and Bombay High Court in the case of CIT vs. Fr. Mullers Charitable Institution' (2014) (Kar) (363 ITR 230) and CIT (E) v. Audyogik Shikshan Mandal (2019) 261 Taxman 12 (Bom.)(HC) respectively "denial of exemption under S. 11 should be limited only to amount which was diverted to the persons referred under 13(3) in violation S 13(2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the s…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3114/CHNY/2019[2012-13]Status: DisposedITAT Chennai16 Jul 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…a substantial interest. 6. The Appellant also further relies upon even in the case of alleged diversion of trust funds the ratio drawn by the Karnataka High Court and Bombay High Court in the case of CIT vs. Fr. Mullers Charitable Institution' (2014) (Kar) (363 ITR 230) and CIT (E) v. Audyogik Shikshan Mandal (2019) 261 Taxman 12 (Bom.)(HC) respectively "denial of exemption under S. 11 should be limited only to amount which was diverted to the persons referred under 13(3) in violation S 13(2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the s…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…a substantial interest. 6. The Appellant also further relies upon even in the case of alleged diversion of trust funds the ratio drawn by the Karnataka High Court and Bombay High Court in the case of CIT vs. Fr. Mullers Charitable Institution' (2014) (Kar) (363 ITR 230) and CIT (E) v. Audyogik Shikshan Mandal (2019) 261 Taxman 12 (Bom.)(HC) respectively "denial of exemption under S. 11 should be limited only to amount which was diverted to the persons referred under 13(3) in violation S 13(2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the s…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ng judgements – ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) i. Director of Income Tax (Exemptions) Vs. Sheth Mafatial Gagal Bhai foundation Trust (2001) 249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account is not proper as these circulars are binding upon all the Officers of the department. In v…

ACIT, Exemptions, Coimbatore vs. Mahendra Educational Trust, Manakkal

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 125/CHNY/2019[2011-12]Status: DisposedITAT Chennai11 Feb 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri G. Chandrababu, Addl.CIT
Section 1Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 13(2)(h)Section 13(3)

…of the Hon’ble Bombay High Court in the case of DIT(Exemption) v Sheth Mafatlal Gagalbai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 and also the decision of the Hon’ble Kamataka High Court in the case of CIT v Fr. Mullers Charitable Institutions [2014] 363 ITR 230/44 taxmann.com 275/[2015] 228 Taxman 319. We further observe that the Hon’ble Supreme Court has dismissed the Special Leave Petition filed by the revenue 19 I.T.A. Nos. 125 &126/CHNY/2019 & CO Nos. 18 & 19/CHNY/2019 against the order of the Hon’ble Karnataka High Court, in the case of CIT v Fr, Mullers Charitable Institutions [2014] 51 taxmann.…

ACIT, Exemptions, Coimbatore vs. Mahendra Educational Trust, Manakkal

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 126/CHNY/2019[2012-13]Status: DisposedITAT Chennai11 Feb 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri G. Chandrababu, Addl.CIT
Section 1Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 13(2)(h)Section 13(3)

…of the Hon’ble Bombay High Court in the case of DIT(Exemption) v Sheth Mafatlal Gagalbai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 and also the decision of the Hon’ble Kamataka High Court in the case of CIT v Fr. Mullers Charitable Institutions [2014] 363 ITR 230/44 taxmann.com 275/[2015] 228 Taxman 319. We further observe that the Hon’ble Supreme Court has dismissed the Special Leave Petition filed by the revenue 19 I.T.A. Nos. 125 &126/CHNY/2019 & CO Nos. 18 & 19/CHNY/2019 against the order of the Hon’ble Karnataka High Court, in the case of CIT v Fr, Mullers Charitable Institutions [2014] 51 taxmann.…