CIT v. Indian Sugar Mills Association

97 ITR 486Supreme Court of India1974#18456 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 12AASection 13(1)(c)Section 13(8)Section 2(15)
Read the full judgment

Issues it is cited on

section 2(15)registration under section 12asection 12aasection 12asection 12section 11section 13personindiadocumentinterest

Judgments citing CIT v. Indian Sugar Mills Association

Icg-Iisu Alumnae Association-Bandhan, Jaipur vs. CIT (Exemption), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes as indicated hereinabove

ITA 923/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Ajey Malik, CIT-DR (Thru:V.C.)
Section 12ASection 13(1)Section 254

…the state or country. The court in the case of Girijan Co-operative Corporation Ltd vs. CIT [1989] 178 ITR 359(AP) held that it is sufficient if it reaches a sizable number of members ofpublic. 1.8 In the case of CIT vs. Indian Sugar Mills Association [1974] 97 ITR 486 (SC) it was held that "the expression object of general public utility' is not restricted to objects beneficial to the whole of mankind or even all people living in particular country or province. It is sufficient if the intention is to benefit a section of the public as distinguished from specified individuals. The Section of the public sought to…

Indus Alumni Association, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 916/AHD/2024[NA]Status: DisposedITAT Ahmedabad01 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12ASection 2(15)

…operative Corporation Lid v. CIT [1989] 178 ITR 359(AP) held that it is sufficient if it reaches a sizable number of members of public Further it was submitted by the Ld Counsel for the assessee that in the case of CIT v. Indian Sugar Mills Association [1974] 97 ITR 486 (SC) it was held that "the expression object of general public utility' is not restricted to objects beneficial to the whole of mankind or even all people living in particular country or province. It is sufficient if the intention is to benefit a section of the public as distinguished from specified individuals. The Section of the public sought to…

Parul University Alumni Association, Vadodara vs. The Commissioner of Income Tax-Exemption, Ahmedabad

In the result, Ground No. 2 of the assessee’s appeal is allowed for statistical purposes

ITA 70/AHD/2024[-]Status: DisposedITAT Ahmedabad24 Apr 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 12ASection 12A(1)(ac)

…is sufficient if it reaches a sizable number of members of public. Further it was submitted by the Ld. Counsel for the assessee that in the case of Parul University Alumni Association vs.CIT(E) Asst.Year –NA - 7– CIT vs. Indian Sugar Mills Association [1974] 97 ITR 486 (SC) it was held that "the expression object of general public utility' is not restricted to objects beneficial to the whole of mankind or even all people living in particular country or province. It is sufficient if the intention is to benefit a section of the public as distinguished from specified individuals. The Section of the public sought to…

Confederation of Madhya Pramt for Industry Service and Trade, Bhopal vs. The CIT Exemption, Bhopal

ITA 338/IND/2020[ -------]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri S. S. Deshpande, A.R
Section 12A

…large and the beneficiaries are not limited to a particular group. In this reference, reliance is placed on following case laws : (i) CIT Punjab Vs. Textile Manufacturer Association (1972) 83 ITR 247 (P & H) (ii) CIT Vs. Indian Sugar Mills Associaiton (1974) 97 ITR 486 (S C) (iii) CIT Bombay City-2 Vs. Western India Chamber of Commerce Ltd. (1982) 136 ITR 67 (Bombay)” 3. The facts of the case are that the assessee is a society registered with the…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

CIT v. Indian Sugar Mills Association (97 ITR 486) — Cited in 5 Judgments | BharatTax