CIT v. Hindustan Charity Trust

139 ITR 913High Court1983#7252 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 10(23C)Section 11(1)(a)Section 11(5)Section 12ASection 12A(1)(ac)(i)Section 12A(a)Section 12AA

Judgments citing CIT v. Hindustan Charity Trust

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…) vii) CIT vs. Karimia Trust 302 ITR 56 (Jha) viii) CIT vs. Birla Janahit Trust 208 ITR 372 (Cal) ix) CIT vs. Ganga Charity Trust Fund (1986) 162 ITR 612 (Guj) x) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 494 (Bom) xi) CIT vs. Hindusthan Charity Trust 139 ITR 913 (Cal) xii) CIT vs. Sarladevi Sarabhai Trust 172 ITR 698 xiii) CIT vs. Shri Ram Memorial Foundation 269 ITR 35 (Del) xiv) CIT vs. Agricultural Produce and Market Committee 291 ITR 419 xv) CIT vs. Sun Engineering Works (P) Ltd. 198 ITR 297 (SC) xvi) CIT vs. Arya Vysya Kalyana Nilaya Sangam 159 ITR 324 (AP) xvii) Ramjanki Tapovan mandir vs. CIE(E) a…

M/S. DR. M NAGARAJU & RENUKA NAGARAJU CHARITABLE TRUST (R),BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD-2, , BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 519/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 250Section 250(4)

…owing decisions and made addition of Rs.91,53,000:- - CIT v. Shamnur Savithramma[2011] 11 taxmann.com 59 (Kar) - CIT v. Sarladevi Sarabhai Trust No.2, 172 ITR 698 (Guj) - CIT v. Shriram Memorial Foundation, 269 ITR 35 (Del) - CIT v. Hindusthan Charity Trust, 139 ITR 913 (Cal) - CIT v. U.P. Forest Corporation, 220 ITR 945 (SC) - ITO(E) v. M/s. The Trust Association of the Advent Christian Conference of India Pvt. Ltd. (ITAT, Chennai) 3. The assessee filed appeal before the CIT(Appeals). The CIT(Appeals) issued three notices. However, there was no response from the assessee’s side. Accordingly the CIT(A) dismisse…

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)

…rm of allowing the other trust to run the school. This shall be in any case an application of income. 3. The Bombay High Court had in CIT vs. Trustees of Jadi Trust (1982) 133 ITR 494, and the Calcutta High Court had in CIT vs. Hindustan Charity Trust (1983) (139 ITR 913), held that the donation made by one Trust to another Trust, both Trusts being established for Charitable purposes, would amount to an application of Income or Charitable purposes by the donor Trust and the same would be entitled to exemption under Section 11. Reiterating this View, the Gujarat High Court held in the case of CIT Vs. Sarladevi Sar…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

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)

…nd 80G, it would amount to application of income as per the instruction of CBDT vide Instruction No1132 dated 05/01/1978 as reported in CIT Vs. Saraladevi Sarabhai trust (172 ITR 698) and also as per the decision in the case of CIT Vs Hindustan Charity Trust (139 ITR 913) wherein it was held that donation to another trust is also application of income. 5.8 The A.O had brought out the case of Info Parks Vs. DCIT reported in 329 IIR 104 Ker, wherein it was held that letting on rent commercial building to software companies was an activity of commercial in nature and cannot be treated as income from properties and i…

THE ACIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. GUJARAT ENERGY RESEARCH AND MANAGEMENT INSTITUTE (GERMI),, GANDHINAGAR

In the result, the Revenue’s appeal is dismissed

ITA 1720/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Dec 2019AY 2010-11

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: ShriO. P. Sharma, CITDRFor Respondent: ShriS. N. Soparkar, Sr.Advocate
Section 11Section 12ASection 142(1)Section 143(3)Section 25

…be answered in favour of the assessee. Mr. Patel, in this connection, placed reliance on the decisions of the Bombay High Court and Calcutta High Court reported in CIT v. Trustees of the Jadi Trust [1982] 133 ITR 494 and CIT v. Hindusthan Charity Trust [1983] 139 ITR 913, respectively. So far as question No. 2 is concerned, Mr. Patel submitted that it is squarely answered against the Revenue by the circular (See [1971] 79 ITR (St) 33, 41) of the Central Board of Direct Taxes and has been rightly pressed into service by the Tribunal for deciding the matter in favour of the assessee. DCIT vs.Gujarat Energy Research…

ITO (E), DELHI vs. ESCORTS CARDIAC DISEASES HOSPITAL SOCIETY, NEW DELHI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

ITA 4789/DEL/2016[2012-13]Status: DisposedITAT Delhi01 Jul 2019AY 2012-13

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2012-13

Section 11(2)Section 12ASection 80Section 80G

…aw and treated as application of income. The assessee relied on the following decisions :- 1) CIT vs. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) 2) CIT vs. Sarladevi Sarabhai Trust (1988) 172 ITR 698 (Guj.) 3) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) 4) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 393 (Bom.) 6. Based on the arguments advanced by the assessee the Ld. CIT(A) deleted the addition. While doing so he noted that the assessee had filed submissions on various occasions alongwith details as called for although partial and not in one go. The details filed were in conformit…

DCIT (EXEMPTION), UTTAR PRADESH vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

ITA 5612/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 11Section 12ASection 2(15)

…icers working in your charge.” 4.22 In support, the Ld. AR placed reliance on the following decisions:- 5 ITA No.5612/Del./2015 i) CIT Vs Thanthi Trust 239 ITR 502 (SC) ii) CIT Vs Trustees of Jadi Trust 133 ITR 494 (Bom.) iii) CIT Vs Hindustan Charity Trust 139 ITR 913 (Cal.) iv) CIT Vs Nirmala Bakubhai Foundation 226 ITR 394 (Guj.) v) CIT vs Shri Ram Memorial Foundation 269 ITR 35 (Del.) vi) CIT Vs HPS Social Welfare Foundation 235 CTR 330 (Del.) …………….. 6.6.4. Further allegation of Ld. CIT(DR) remained that the appellant has applied minimum amount of income for charitable purpose and diverted substantial amou…

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

…(a) of the Act. The reliance for this purpose is placed on the following judicial pronouncements:- (i) CIT vs. Thanthi Trust (1999) 239 ITR 502 (SC) (ii) CIT vs. Sri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) (iii) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) (iv) CIT vs. Arbindo Memorial Fund Society (2001) 247 ITR 93 (Mad.) (v) St. Thomas Education Society v. Asst. DIT (2007) 11 SOT 340 (Mum.) 42. In view of the above submissions and case laws, it was submitted that the contribution made to JNU by the assessee society deserves to be allowed as application of income and the contribution to JN…

ST JOSEPH'S CONVENT CHANDANNAGAR EDUCATINAL SOCITY.,KOLKATA vs. J.C.I.T. (OSD), CIR- 2,HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 1695/KOL/2012[2009-10]Status: DisposedITAT Kolkata11 May 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Pinaki Mukherjee, JCIT(DR)
Section 11Section 12ASection 13Section 13(1)Section 13(3)(b)Section 143(3)

…rent year’s income is very much permissible as per section 11 of the Act. The following decisions also support the proposition laid down herein:- (a) Decision of the Hon’ble Calcutta High Court in the case of CIT vs Hindustan Charity Trust reported in (1983) 139 ITR 913 (Cal) wherein it was held that :- Donation having been made to another trust under belief that donee was charitable trust and the Tribunal found the donee trust to be charitable , assessee was entitled to exemption under section 4(3)(i) of the Income Tax Act, 1922. (b) Decision of the Hon’ble Bombay High Court in the case of CIT vs Trustees of t…

CIT v. Hindustan Charity Trust (139 ITR 913) — Cited in 15 Judgments | BharatTax