CIT v. Halai Nemon Association

243 ITR 439High Court2000#3403 most cited

What is CIT v. Halai Nemon Association authority for?

Activities of a Public Charitable Trust (GPU) that amount to carrying on a business will not be eligible for exemption under Section 11, even if the profits are ploughed back into the charitable objects.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Halai Namon Association · Section 11 · Section 11(4) · Section 11(4A) · General Public Utility · Commercial Activity · Business Income · Charitable Trust Exemption

Issues it is cited on

section 11(4)section 11(6)advancement of general public utilitysection 115bbcsection 11(4a)section 147(1)anonymous donationsection 12a(a)section 13(8)section 4asection 11(1)(d)section 164(2)

Judgments citing CIT v. Halai Nemon 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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

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

…eld in various judicial decisions which include the decision of Chennai 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…

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…(Appeals) for assessment years 1997-98, 98-99 etc, had indicated that income of the assessee from the Kalyanamandapam was more in the nature of business income, by virtue of the judgment of their Lordships in the case of CIT vs.Halai Nemon Association, (2000) 243 ITR 439. This view was taken by their Lordships overruling the opinion of this Tribunal in the earlier round, wherein Co-ordinate Bench held the income from Kalyanamandapam as income from house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda S…

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)

…iled to appreciate that the major receipt of the assessee was from Hall Hire Charges ( as detailed in 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 accommodati…

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