CIT v. Halai Namon Association (

330 ITR 24High Court2011#3584 most cited

What is CIT v. Halai Namon Association ( authority for?

Activities for the advancement of a general public utility (GPU) are not exempt under Section 11 if they are carried on as a business. Profits generated from such business activities, even if ploughed back into the charity, are irrelevant for exemption.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Halai Namon Association · section 11 · general public utility · GPU activities · business income · exemption · advancement of general public utility

Issues it is cited on

section 11(4)section 115bbcsection 11(6)advancement of general public utilityanonymous donationsection 12a(a)section 13(8)section 11(1)(d)section 11(4a)corpus fundrectification u/s 154corpus donation

Judgments citing CIT v. Halai Namon Association (

M/S TAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS , WRD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1098/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST , CHENNAI vs. ITO, (EXEMPTIONS), CHENNAI

In the result, penalty appeals also stand allowed

ITA 1097/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST,MYLAPORE vs. ITO, (EXEMPTIONS) WARD 1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1096/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1095/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Jun 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1094/CHNY/2023[2016-17]Status: DisposedITAT Chennai11 Jun 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN TRUST,CHENNAI vs. ITO,EXEMPTIONS, WRD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1093/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S TAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS,WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1092/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S TAMIZHVEL PT RAJAN COMMEMMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS, WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1091/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1090/CHNY/2023[2012-13]Status: DisposedITAT Chennai11 Jun 2024AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHEL PTP RAJAN,CHENNAI vs. INCOME TAX OFFICER(EXEMPTIONS), CHENNAI

In the result, penalty appeals also stand allowed

ITA 1089/CHNY/2023[2011-12]Status: DisposedITAT Chennai11 Jun 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS), WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1088/CHNY/2023[2010-11]Status: DisposedITAT Chennai11 Jun 2024AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO, (EXEMPTIONS)WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1087/CHNY/2023[2009-10]Status: DisposedITAT Chennai11 Jun 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

…hennai Tribunal in M/s. SNR Sons Charitable Trust [ITA No.2630/Mds/2014 dated 12.06.2015] as well as the decisions of Hon’ble High Court of Madras in the case of CIT vs. Halai Namon Association (243 ITR 439) and also in DIT(E) vs. Willington Charitable Trust (330 ITR 24). The Hon’ble Supreme Court in the case of ACIT vs. Ahmadabad Urban Development Authority (143 Taxmann.com 278; in short ‘AUDA’) held that argument of GPU activities generating profits which could feed the main object and incidental profit-making also in not a good law. Once GPU is carried on as business, Sec.11 exemption would not be available a…

DCIT, CHENNAI vs. THE WILLINGDON CHARITABLE TRUST, CHENNAI

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

ITA 587/CHNY/2015[2011-12]Status: DisposedITAT Chennai14 Oct 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaatt0683N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.08.2022 घोषणा की तारीख /Date Of Pronouncement : 14.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 12.12.2014 Relevant To The Assessment Year 2011-12. The Revenue Has Raised The Following Grounds: Ground No.1 1. The Order Of The Learned Cit (A) Is Contrary To The Law & Facts Of The Case. Ground No:2: 2.1 The Id Cit(A) Erred In Holding That The Assessee Is Eligible For Exemption U/S 11 Of The Act & Not Hit By The Amended Provisions Of Sec.2(15) Of The Act, Under The Object Of "General Public Utility".

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 2(15)

…the Statement of Facts enclosed ), which constitute activity in the nature of "commerce" or "business". It has been so held in CIT v. Halai Nemon Association 243 ITR 439 (Mad.) and also in assessee's own case reported in DIT(E) v. Willington Charitable Trust 330 ITR 24 (MAD). Ground No:3: 3.1 The Id. CIT (A) erred in holding that the running of working women's hostel amount to "Relief of poor". 3.2 The Id. CIT (A) ought to have appreciated that the running of hostels are also on commercial lines where accommodation is given both with A.C. facilities and non A.C. facilities on collection of exorbitant fees and in…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

ITO, CHENNAI vs. THE INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…me have been let out and the revenue generated out of the same have been utilized for the Appellant's charitable objectives/purposes. 5.2 The Hon'ble High Court of Madras in the Appellant's sister concern viz., The Willingdon Charitable Trust case reported in 330 ITR 24 has approved the activities pursued and continuously pursued. It has observed that the amendment in the statue i.e., the newly inserted proviso below section 2(15) of the Income Tax Act 1961 would not nullify the principles laid down by the Jurisdictional High Court especially in view of the non-applicability of the said proviso to the factual mat…

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CIT v. Halai Namon Association ( (330 ITR 24) — Cited in 33 Judgments | BharatTax