CIT v. Fr. Mullers Charitable Institutions

228 Taxmann 319Reported decision2015#9255 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

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

Issues it is cited on

section 13(l)(d)section 164(2)section 13(1)(d)section 10(33)section 13(2)section 164section 11(5)section 13(3)section 13(1)(c)maximum marginal ratesection 13(1)section 11(1)(a)

Judgments citing CIT v. Fr. Mullers Charitable Institutions

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…

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…

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/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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 M/s. Jaya Educational Trust, The DCIT, No.8, 2nd Main Road, v. Central Circle 1(2), Krishnapuram, Chennai. Thiruninravur, Chennai – 602 024. PAN: AAATJ 0369D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y.…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 &…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर 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 &…

CIT v. Fr. Mullers Charitable Institutions (228 Taxmann 319) — Cited in 12 Judgments | BharatTax