CIT v. Halai Namon Association (

330 ITR 24High Court2011#3579 most cited

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

Profits generated from activities for the advancement of a general public utility (GPU) do not automatically qualify for exemption under Section 11 if the GPU is carried on as a business. Even if business profits are reinvested into charitable activities, the exemption under Section 11 will not be available.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Halai Namon Association · Section 11 · general public utility · business income · charitable exemption · anonymous donation · corpus fund · section 115bbc · section 12a(a) · section 13(8)

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 (

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3026/CHNY/2016[2013-14]Status: DisposedITAT Chennai19 Apr 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3025/CHNY/2016[2012-13]Status: DisposedITAT Chennai19 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3024/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

The Willingdon Charitable Trust, Chennai vs. DCIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3023/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

The Willingdon Charitable Trust, Chennai vs. DDIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3022/CHNY/2016[2009-10]Status: DisposedITAT Chennai19 Apr 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

The Willingdon Charitable Trust, Chennai vs. DDIT, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 3021/CHNY/2016[2006-07]Status: DisposedITAT Chennai19 Apr 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2988/CHNY/2016[2013-14]Status: DisposedITAT Chennai19 Apr 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2987/CHNY/2016[2012-13]Status: DisposedITAT Chennai19 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2986/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2985/CHNY/2016[2010-11]Status: DisposedITAT Chennai19 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

DCIT, Chennai vs. M/S. Willingdon Charitable Trust, Chennai

In the result, both the appeals of the Revenue are dismissed

ITA 2984/CHNY/2016[2006-07]Status: DisposedITAT Chennai19 Apr 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. Ruby George, CIT
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2984, 2985, 2986, 2987 & 2988/Chny/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2010-11, 2012-13 & 2013-14 The Deputy Commissioner of M/s The Willingdon Charitable Trust, Income Tax (Exemptions), v. Chettinad House, Chennai Circle, Raja Annamalai Puram, Chennai - 600 034. Chennai - 600 028. PAN : AAATT 0683 N (अपीलाथ"/Appellant)…

Daya Nand Pushpa Devi Charitable Trust, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeal of the assessee is dismissed

ITA 4238/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Sept 2016AY 2010-11

Bench: Shri Sunil Kumar Yadavassessment Year : 2010-11

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR
Section 11Section 12ASection 2(15)

…ts was as per the market rate. The appellant in the entire submission has not controverted to this finding of the Assessing Officer. The Hon'ble Chennai High Court in the case of Director of Income-tax(Exemption), Madras vs. Willington Charitable Trust [2010] 330 ITR 24(MAD) have replied in favour of Revenue the following question of law. "(1) When section 11 (1) read with section 11 (4) of the Income-tax Act exempts income from the business undertaking of the Trust to the extent it is applied for charitable or religious purpose, can section 11 (4A) of the Income-tax Act can be construed to have been incorporated…

The Willingdon Charitable Trust, Chennai vs. DIT, Chennai

In the result, the assessee appeal is partly allowed for statistical

ITA 1044/CHNY/2014[2009-10]Status: DisposedITAT Chennai15 May 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.1044/Mds/2014 ("नधा"रण वष" / Assessment Year : 2009-2010)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 11Section 2(15)Section 263

…e for taxation. He submitted that the decision taken by the Assessing Officer is in conformity with the earlier order of the Tribunal in assessee’s own case and Judgment of hon’ble High Court in assessee’s own case in DIT(E) vs. Willington Charitable Trust 330 ITR 24, wherein it was observed that sec 11(4A) of the Act does not exclude sec 11(4). The exemption u/s.11(4A) would be available only when the business was incidental to the attainment of the object of the trust’’. Therefore, the matter is to be remitted to the Assessing Officer to decide as to whether the said business income is used for the object…