CIT v. Institute Management Committee of Industrial Training Institute

393 ITR 161High Court2017#17824 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11Section 11(2)Section 11(5)Section 12ASection 13(1)(c)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12aa(3)section 12a(a)section 11(5)section 13(3)corpus fundcancellation of registrationcorpus donationsection 13(1)(c)section 11(2)section 13(1)childapplication of income

Judgments citing CIT v. Institute Management Committee of Industrial Training Institute

M/S.Believers Eastern Church, Thiruvalla vs. The CIT (Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…n [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards th…

Ayana Charitable Trust, Thiruvalla vs. DCIT(Exemption), Trivandrum

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…n [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards th…

Love India Ministries, Thiruvalla vs. The DCIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…n [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards th…

Last Hour Ministry, Thiruvalla vs. ACIT(Exemption), Kochi

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

…n [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards application (iv) Amounts set apart for specific purposes are found to have been indiscriminately and improperly used. (v) Expenditures incurred have been determined to be not towards th…

Mr & Mrs S.M.Batha Education Trust, Satara vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal is allowed

ITA 239/PUN/2023[-]Status: DisposedITAT Pune19 Jan 2024

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Percy Pardiwala
Section 11(5)Section 12ASection 13(3)

…d to conclusion that the activities of the trust are not genuine and are not carried out in accordance with the objects of the trust. The Hon’ble jurisdictional High Court in the CIT Vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161 (Bom.) held that exercise of power u/s.12AA(3) can be done by the 8 Mr. & Mrs. S.M. Batha Education Trust CIT(Exemption) only on being satisfied that one of the two conditions satisfied therein. The relevant excerpt from the judgment is reproduced below : “9. On plain reading of section 12AA(3) of the Act, it is self- evident that the power…