CIT v. Halai Nemon Association

243 ITR 439High Court2000#3358 most cited

What is CIT v. Halai Nemon Association authority for?

Income derived from letting out property for marriages and other functions, where the property is made available for limited periods and ancillary services are provided for a charge, can be considered business income rather than income from house property.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Halai Nemon Association · income from letting out property · business income · house property income · section 22 · section 56 · income by letting out building for marriages · Kalyanamandapam income · licence vs lease

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

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

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)

…definition of 'charitable purpose', the activity of letting out of buildings I halls is in the nature of business. 2.4. The learned CIT(A) failed to note that the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Halai Nemon Association (243 ITR 439) squarely applies to the facts of the case. 2.5. Having regard to the observation of the learned CIT(A) himself in Para 5.6, Page 11 of his order that the assessee maintains separate books of account for its letting out activities, as envisaged by Sec.11 (4A) of the I.T. Act, 1961, the learned CIT(A) ought to have seen that the assessee is engage…

Avm Charities, Chennai vs. ITO Exemptions Ward 1, Chennai

In the result, the appeals of the assessee for all the 13

ITA 285/CHNY/2018[2013-14]Status: DisposedITAT Chennai02 Jan 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

…ns) v. A. V. M. Charities, Madras, T. C. No. 303 of 1997 dated September 18, 2002 (CIT v. A. V. M. Charities, Madras). 6. In this context, we may also refer to yet another judgment of this court in the case of CIT v. Halai Nemon Association reported in [2000] 243 ITR 439 . In that case, this court was considering the provision of section 22 and section 56 of the Income-tax Act with reference to the income by letting out building for marriages. Having noticed that the building was let out by the assessee to others for functions such as marriages and other functions and making available the premises for limited per…

Avm Charities, Chennai vs. ITO Exemptions Ward 1, Chennai

In the result, the appeals of the assessee for all the 13

ITA 279/CHNY/2018[2006-07]Status: DisposedITAT Chennai02 Jan 2019AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

…ns) v. A. V. M. Charities, Madras, T. C. No. 303 of 1997 dated September 18, 2002 (CIT v. A. V. M. Charities, Madras). 6. In this context, we may also refer to yet another judgment of this court in the case of CIT v. Halai Nemon Association reported in [2000] 243 ITR 439 . In that case, this court was considering the provision of section 22 and section 56 of the Income-tax Act with reference to the income by letting out building for marriages. Having noticed that the building was let out by the assessee to others for functions such as marriages and other functions and making available the premises for limited per…

Avm Charities, Chennai vs. ITO Exemptions Ward 1, Chennai

In the result, the appeals of the assessee for all the 13

ITA 278/CHNY/2018[1998-99]Status: DisposedITAT Chennai02 Jan 2019AY 1998-99

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

…ns) v. A. V. M. Charities, Madras, T. C. No. 303 of 1997 dated September 18, 2002 (CIT v. A. V. M. Charities, Madras). 6. In this context, we may also refer to yet another judgment of this court in the case of CIT v. Halai Nemon Association reported in [2000] 243 ITR 439 . In that case, this court was considering the provision of section 22 and section 56 of the Income-tax Act with reference to the income by letting out building for marriages. Having noticed that the building was let out by the assessee to others for functions such as marriages and other functions and making available the premises for limited per…

Avm Charities, Chennai vs. ITO Exemptions Ward 1, Chennai

In the result, the appeals of the assessee for all the 13

ITA 277/CHNY/2018[1997-98]Status: DisposedITAT Chennai02 Jan 2019AY 1997-98

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

…ns) v. A. V. M. Charities, Madras, T. C. No. 303 of 1997 dated September 18, 2002 (CIT v. A. V. M. Charities, Madras). 6. In this context, we may also refer to yet another judgment of this court in the case of CIT v. Halai Nemon Association reported in [2000] 243 ITR 439 . In that case, this court was considering the provision of section 22 and section 56 of the Income-tax Act with reference to the income by letting out building for marriages. Having noticed that the building was let out by the assessee to others for functions such as marriages and other functions and making available the premises for limited per…

Avm Charities, Chennai vs. ITO Exemptions Ward 1, Chennai

In the result, the appeals of the assessee for all the 13

ITA 286/CHNY/2018[2014-15]Status: DisposedITAT Chennai02 Jan 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

…ns) v. A. V. M. Charities, Madras, T. C. No. 303 of 1997 dated September 18, 2002 (CIT v. A. V. M. Charities, Madras). 6. In this context, we may also refer to yet another judgment of this court in the case of CIT v. Halai Nemon Association reported in [2000] 243 ITR 439 . In that case, this court was considering the provision of section 22 and section 56 of the Income-tax Act with reference to the income by letting out building for marriages. Having noticed that the building was let out by the assessee to others for functions such as marriages and other functions and making available the premises for limited per…

Select Infrastructure Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for the assessment year

ITA 3751/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2017AY 2008-09

Bench: Shri G. D. Agrawal & Shri Amit Shukla

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri S. S. Rana, CIT (DR)
Section 143(3)Section 14ASection 22Section 24

…ut these lease license agreement does not prevent the assessee in selling the balance constructed space. After referring to various judgments like; Karanpura Development Co. Ltd. Vs. CIT reported in 44 ITR 362 (SC); CIT vs. Halai Nemon Association reported in 243 ITR 439 (Mad.) and some Tribunal decisions, AO held that the income shown by the assessee under the head ‘income from house property’ should be taxed as ‘business income’ and accordingly, disallowed the statutory deduction claimed by the assessee under I.T.A. No.3751, 3775&3752/D/2013 & ,5401,5402&5241/D/2014 7 section 24(a) of Rs. 8,11,43,540/-. He als…

M/S Dakshina Kannada Koota Brahmanara Mitra Mandali, Bangalore vs. Asst. Director of Income Tax, Bangalore

In the result, the appeals of the assessee are dismissed

ITA 1483/BANG/2013[2009-10]Status: DisposedITAT Bangalore26 Aug 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri Suresh MuthukrishnanFor Respondent: Smt. Swapa Das, Jt. CIT(DR)
Section 11Section 12ASection 2

…e Hon'ble Madras High Court in a subsequent decision in case of Paramartha Bhushanam Sri Nathalla Sampath Chetty Charities reported in (2003) 182 CTR 380. In this subsequent decision it was held by the Hon'ble High Court that decision of the Court reported in 243 ITR 439 (Madras) which held that letting of kalyana mandapas for marriage and other functions would be business activity and not rental income, cannot be ignored. It also considered that in the earlier order (66 DTR 211) the Court was examining the issue with regard to S. 13(1)(bb) and not S.11(4A). It was held by the Hon'ble High Court (182 CTR 380) tha…

Ashapura Developers, Mumbai vs. JCIT -Range 25(1), Mumbai

In the result, the appeal filed by the assessee is hereby Allowed for statistical purpose

ITA 7119/MUM/2013[2010-11]Status: DisposedITAT Mumbai24 Aug 2016AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7119/Mum/2013 ("नधा"रण वष" / Assessment Year: 2010-11) M/S. Ashapura Developers Jt. Commissioner Of Income बनाम/ 101B, Hallmark Business Tax Range 25(1) Vs. Plaza, Opp. Gurunanak 1St Floor, Hospital, Sant Gyaneshwar Pratyakskar Bhavan, Marg, Bandra (East), Bandra (E), Mumbai - 400051 Mumbai - 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanfa1971F

For Appellant: Shri Vijay C. KothariFor Respondent: Shri B.D.Naik
Section 14Section 143(1)Section 22Section 23

…V/s. Admiralty Flats Motel [133 ITR 985 (MAD)] iii CIT V/s. Associated Buildings Company Ltd. [137 ITR 339 (BOM)] iv CIT V/s. K.L.Puri HUF [223 ITR 43(DEL)] v The Saswad Mali Sugar Factory Ltd. V/s. CIT [236 ITR 706 (BOM)] vi CIT V/s. Halai Memon Association [243 ITR 439 (MAD)] vii Mukherji Estate (P) Ltd. V/s CIT [244 ITR 1(CAL)] 1.5 The learned Commissioner of Income Tax (Appeals) fails to identify the base of difference between immovable property and commercial asset before applying the above referred citations. 2 A.Y. 2010-11 1.6 The learned Commissioner of Income Tax (Appeals) erred in not applying followi…