CIT v. JK Charitable Trust

196 ITR 31High Court1992#6101 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 11(1)(a)Section 13(3)Section 13(1)(c)Section 13(2)(h)Section 11Section 11(1)Section 11(1)(d)Section 11(2)

Judgments citing CIT v. JK Charitable Trust

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

…come in the hands of the donor-trust, if the other charitable organization advances the same cause as that of the of the donor charitable trust. She considered the judgments of the Hon'ble Andhra Pradesh High Court in the case of CIT vs. J.K. Charitable Trust 196 ITR 31 (AP) and the judgment of the Hon'ble Delhi High Court in the case of the Mool Chand Khairati Ram Trust vs. DIT (Exemptions) 59 taxman.com 398 (Del) and thereafter upheld the disallowance of Rs.4,00,00,000/- on account of the donation given to M/s Keshraj Educational Trust as it did not comply with the mandate of section 11(1)(a) of the Act. She al…

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

…come in the hands of the donor-trust, if the other charitable organization advances the same cause as that of the of the donor charitable trust. She considered the judgments of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. J.K. Charitable Trust 196 ITR 31 (AP) and the judgment of the Hon’ble Delhi High Court in the case of the Mool Chand Khairati Ram Trust vs. DIT (Exemptions) 59 taxman.com 398 (Del) and thereafter upheld the disallowance of Rs.4,00,00,000/- on account of the donation given to M/s Keshraj Educational Trust as it did not comply with the mandate of section 11(1)(a) of the Act. She al…

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…e accumulated or set apart for application thereto or is not utilised for the purpose for which it is so accumulated in the year immediately following the expiry of the period allowed in 10 (1992) 196 ITR 31 Digitally Signed By:KAMLESH KUMAR Signing Date:31.05.2024 14:45:18 Signature Not Verified ITA 808/2017 Page 19 of 24 this behalf shall be deemed to be the income of such person of the previous year in which it is so applied, or ceases to be so accumulated or so set apart or, as the case may be, of the previous year immediately follow…

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA-808/2017HC Delhi31 May 2024
Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…e accumulated or set apart for application thereto or is not utilised for the purpose for which it is so accumulated in the year immediately following the expiry of the period allowed in 10 (1992) 196 ITR 31 Digitally Signed By:KAMLESH KUMAR Signing Date:31.05.2024 14:45:18 Signature Not Verified ITA 808/2017 Page 19 of 24 this behalf shall be deemed to be the income of such person of the previous year in which it is so applied, or ceases to be so accumulated or so set apart or, as the case may be, of the previous year immediately follow…

KDDL ETHOS FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee stands allowed

ITA 209/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh28 Feb 2022AY 2017-18

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 209/Chd/2021 (U/S 12Aa) Kddl Ethos Foundation, The Commissioner Of Income बनाम Sco 88-89, Tax (Exemptions), Sector 8-C, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 11(1)(d)Section 12A

…ce on the following judicial precedents:- 1. Roundglass Foundation Vs. CIT(E) reported in [2020] 77 ITR (Trib) 228 (Chandigarh). 2. Nanak Chand Jain Charitable Trust v CIT(E), Chandigarh [2018] 169 ITAD 534 (Delhi-Trib) 3. CIT Vs. J.K. Charitable Trust [1991] 196 ITR 31 (Allahabad) 4. Director of Income-tax (Exemptions) v Bagri Foundation [2010] 192 Taxman 309 (Delhi) ITA No. 209-Chd-2021 KDDL Ehtos Foundation, Chandigarh 5 3.1 The Ld. AR while relying on the above mentioned judicial precedents vehemently argued that there is no finding by the Ld. CIT(E) that the assessee trust was not acting in accordance wi…

INCOME TAX OFFICER-(EXEPTION), LUCKNOW vs. M/S GRAMEEN DEVELOPMENT SERVICES, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 719/LKW/2017[2014-15]Status: DisposedITAT Lucknow13 Aug 2021AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-15

Section 11Section 12A

…has been disbursed to another entity carrying out similar object and registered u/s 12A of the Act then it is application of income for purpose of section 11 and 12 of the Act. The Hon'ble Jurisdictional High Court in the case of J.K Charitable Trust (1992) 196 ITR 31(All) held that "Donation to another charitable trust out of contributions received by assessee trust is application of income for charitable purpose and such donation cannot be treated as income of assessee trust in year of contribution either under unamended as amended section 12 of the Act. CBDT instruction No. 1132 dated 05.01.1978 stated that…

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. ISKCON CHARITIES

In the result, we do not find any merit in these appeals

ITA/415/2011HC Karnataka15 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 11Section 143(3)Section 147Section 148Section 260Section 260A

…rt of aforesaid submissions, reliance has been placed on the decisions in ‘TRUSTEES OF H.E.H. THE NIZAM’S SUPPLEMENTAL FAMILY TRUST VS. COMMISSIONER OF INCOME-TAX’, (2000) 3 SCC 501, ‘ COMMISSIONER OF INCOME-TAX VS. J.K.CHARITABLE TRUST’, (1992) 196 ITR 31 (ALL), ‘ASSISTANT COMMISSIONER OF INCOME-TAX VS. THANTHI TRUST’, (2001) 247 ITR 785 (SC), ‘AHMEDABAD RANA CASTE ASSOCIATION VS. COMMISSIONER OF INCOME-TAX, GUJARAT’, (1971) 82 ITR 704 (SC), ‘COMMISSIONER OF INCOME TAX-III, PUNE VS. RAJASTHANI AND GUJARATI CHARITABLE FOUNDATION, POONA’, 12 (2018) 7 SCC 810, ‘CIRCULAR NO.5-P…

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…owards its charitable objects is proper application of income in the hands of donor trust. It implies that donor trust will not lose exemption even if the donee trust does not spent the donation during the same year. It was held in CIT Vrs. J.K. Charity Trust 196 ITR 31 (All) that donee trust must also be charitable organization in order to make such contribution as application of income. On receipt, the donee will have to show it in the income and will be subject to provisions of Income-tax laws for exemption in its hands. The donee trust may spend it or accumulate it within the parameters of exemption u/s. 11 t…

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 431/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…owards its charitable objects is proper application of income in the hands of donor trust. It implies that donor trust will not lose exemption even if the donee trust does not spent the donation during the same year. It was held in CIT Vrs. J.K. Charity Trust 196 ITR 31 (All) that donee trust must also be charitable organization in order to make such contribution as application of income. On receipt, the donee will have to show it in the income and will be subject to provisions of Income-tax laws for exemption in its hands. The donee trust may spend it or accumulate it within the parameters of exemption u/s. 11 t…

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 430/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…owards its charitable objects is proper application of income in the hands of donor trust. It implies that donor trust will not lose exemption even if the donee trust does not spent the donation during the same year. It was held in CIT Vrs. J.K. Charity Trust 196 ITR 31 (All) that donee trust must also be charitable organization in order to make such contribution as application of income. On receipt, the donee will have to show it in the income and will be subject to provisions of Income-tax laws for exemption in its hands. The donee trust may spend it or accumulate it within the parameters of exemption u/s. 11 t…

WINSOME FOUNDATION,CHANDIGARH vs. ACIT, C-1(1), CHANDIGARH

The appeals of the Assessee are dismissed

ITA 525/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh12 Jul 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case given to others, the utilization for charitable purposes by the donee should be ensured by the assessee. 10. The facts in…

WINSOME FOUNDATION,CHANDIGARH vs. ACIT, C-1(1), CHANDIGARH

The appeals of the Assessee are dismissed

ITA 523/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh12 Jul 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case given to others, the utilization for charitable purposes by the donee should be ensured by the assessee. 10. The facts in…

WINSOME FOUNDATION,CHANDIGARH vs. ACIT, C-1(1), CHANDIGARH

The appeals of the Assessee are dismissed

ITA 522/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh12 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case given to others, the utilization for charitable purposes by the donee should be ensured by the assessee. 10. The facts in…

SURAJ DEVI MOHTA CHARITABLE TRUST,KOLKATA vs. DIT-EXEMPTION, KOLKATA, KOLKATA

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

ITA 2023/KOL/2014[]Status: DisposedITAT Kolkata25 Sept 2017

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2023/Kol/2014 Suraj Devi Mohta Charitable Vs. D.I.T.(Exemption), Kolkata Trust 10B, Middleton Row, 6Th 7, Lyons Range, 2Nd Floor, Room Floor, Kolkata – 700 071. No.4C, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaets3384 F (Appellant) .. (Respondent) Appellantby :Shri P. J. Bhide, Fca Respondent By :Shri G. Hangshing, Cit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 06/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Director Of Income Tax (Exemption), Kolkata Dated 06.08.2014. 2.This Appeal Is Time-Barred By 21 Days. The Assessee Moved An Application For Condonation Of Delay In Filing The Appeal. Having Heard The Petition Of Condonation Of Delay, We Find That There Was Sufficient Reason For Not Filing The Appeal Within The Time Limit, Before The Itat. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. The Grounds Of Appeal Raised By The Assessee Are As Under: “1.That On The Facts & Circumstances Of The Case, The Ld. Director Of Income Tax(Exemption), Kolkata Erred In Rejecting The Application For Renewal Of Exemption U/S 80G(5)(Vi) Of The I.T. Act, 1961 On The Ground That The Loan Given To Mrs. Shrutimohta, Wife Of One Of The Trustees, Shri

For Appellant: Shri P. J. Bhide, FCAFor Respondent: Shri G. Hangshing, CIT(DR)
Section 11Section 11(5)Section 13Section 13(2)(a)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2023/Kol/2014 Suraj Devi Mohta Charitable Vs. D.I.T.(Exemption), Kolkata Trust 10B, Middleton Row, 6th 7, Lyons Range, 2nd Floor, Room Floor, Kolkata – 700 071. No.4C, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAETS3384 F (APPELLANT) .. (RESPONDENT) Appellantby :Shri P. J. Bhide, FCA Respondent by :Shri G. Hangshing, CIT(DR) सुनवाईकीतारीख/ Date of Hearing : 06/09/2017 घोषणाकीतारीख/Date of Pronouncement : 25/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appe…

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…tion to another trust to which also sec.11 is made applicable subject, of course to the satisfaction of the conditions in sec.11.” x. Reliance was also placed in the decision of Hon’ble Allahabad High Court in the case CIT v. JK Charitable Trust reported in 196 ITR 31 wherein it was held as follows: “A charitable purpose may be served in more than one way. One is to directly contribute money to another charitable organization, which advances that cause. In the absence of allegations of device and/or malafides, the amount contributed to other charitable 22 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 institu…

ITO, CHENNAI vs. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…tion to another trust to which also sec.11 is made applicable subject, of course to the satisfaction of the conditions in sec.11.” x. Reliance was also placed in the decision of Hon’ble Allahabad High Court in the case CIT v. JK Charitable Trust reported in 196 ITR 31 wherein it was held as follows: “A charitable purpose may be served in more than one way. One is to directly contribute money to another charitable organization, which advances that cause. In the absence of allegations of device and/or malafides, the amount contributed to other charitable 22 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 institu…

ITO, CHENNAI vs. MAC CHARITIES, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…tion to another trust to which also sec.11 is made applicable subject, of course to the satisfaction of the conditions in sec.11.” x. Reliance was also placed in the decision of Hon’ble Allahabad High Court in the case CIT v. JK Charitable Trust reported in 196 ITR 31 wherein it was held as follows: “A charitable purpose may be served in more than one way. One is to directly contribute money to another charitable organization, which advances that cause. In the absence of allegations of device and/or malafides, the amount contributed to other charitable 22 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 institu…

ITO, CHENNAI vs. MAC (EDUCATIONAL) FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…tion to another trust to which also sec.11 is made applicable subject, of course to the satisfaction of the conditions in sec.11.” x. Reliance was also placed in the decision of Hon’ble Allahabad High Court in the case CIT v. JK Charitable Trust reported in 196 ITR 31 wherein it was held as follows: “A charitable purpose may be served in more than one way. One is to directly contribute money to another charitable organization, which advances that cause. In the absence of allegations of device and/or malafides, the amount contributed to other charitable 22 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 institu…

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…tion to another trust to which also sec.11 is made applicable subject, of course to the satisfaction of the conditions in sec.11.” x. Reliance was also placed in the decision of Hon’ble Allahabad High Court in the case CIT v. JK Charitable Trust reported in 196 ITR 31 wherein it was held as follows: “A charitable purpose may be served in more than one way. One is to directly contribute money to another charitable organization, which advances that cause. In the absence of allegations of device and/or malafides, the amount contributed to other charitable 22 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 institu…