CIT v. Jodhpur Chartered Accountants Society

258 ITR 548High Court2002#9239 most cited

What is CIT v. Jodhpur Chartered Accountants Society authority for?

Organizing seminars and conferences to disseminate knowledge and educate people in different fields is a charitable object for the benefit of the general public. Even if a section of the public benefits, it does not negate the charitable purpose.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Jodhpur Chartered Accountants Society · 258 ITR 548 · charitable object · general public utility · seminars · conferences · dissemination of knowledge · section 2(15) · section 10(23C) · section 12A

Also reported as

127 Taxmann 90

Sections most often in play

Section 2(15)Section 10(23C)Section 12ASection 12A(i)(ac)(iii)Section 12AASection 12AB

Judgments citing CIT v. Jodhpur Chartered Accountants Society

C-Dot Forum, Ludhiana vs. The CIT Exemptions Chandigarh, Chandigarh

In the result both the appeals of the assessee are dismissed being devoid of merits

ITA 115/ASR/2025[2022-2023]Status: DisposedITAT Amritsar29 Jan 2026AY 2022-2023

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. Cit (Exemptions) Model Town Bathinda. Chandigarh. [Pan: Aaeac3681J] (Appellant) (Respondent)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. CIT (Exemptions) Model Town Bathinda. Chandigarh. [PAN: AAEAC3681J] (Appellant) (Respondent) Appellant by Sh. Rishabh Marwaha, CA Respondent by Sh. Sunil Gautam, CIT. DR Date of Hearing 17.12.2025 Date of Pronouncement 29.01.2026 ORDER Per: Udayan Das Gupta, J.M.: This appeal is filed by the assessee against the order of the Ld. CIT (E) Chandigarh, dat…

National Lubricating Grease Institute India Chapter, Faridabad vs. CIT Exemption, Chandigarh

The appeal is allowed

ITA 163/DEL/2024[2021-22]Status: DisposedITAT Delhi27 May 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 National Lubricating Grease Vs Cit, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. Pan: Aaatn7389M (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 27.05.2024

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2021-22 National Lubricating Grease Vs CIT, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. PAN: AAATN7389M (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 ORDER PER ANUBHAV SHARMA, J…

Ajmer Saraffa Sangh, Ajmer vs. CIT (Exemption), Jaipur

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

ITA 798/JPR/2016[]Status: HeardITAT Jaipur03 Oct 2022
For Appellant: Sh. Arihant Jain (CA)For Respondent: Shri P. R. Meena (CIT)
Section 12ASection 2(15)

…e sufficiently definite and identifiable from individuals The appellant relies on the following case was in support of its contention: (1) Ahmedabad Rana Caste Association v. CIT Gujrat 82 ITR 704 (SC). (2) CIT v. Jodhpur Chartered Accountants Society, (2002) 258 ITR 548 (Raj.) (3) Add. CIT v. Madras Jew. and Diamond Merchant Association 129 ITR 214 (Madras). (4) CIT Vs. Dawoodi Bohra Jamat — [2014] 364 ITR 31 (SC). (5) CIT Vs. Pt. Ram Shanker Misra Trust — [1996] 222 ITR 252 (Allahabad). su 4 Ajmer Saraffa Sangh 1. Hence in the facts of circumstances of the case the assessee prays it to be registered u/s 12A o…

Brihanmumbai Developers Association (Bda), Mumbai vs. CIT (Exemption), Mumbai

In the result, appeal by the assessee is allowed

ITA 310/MUM/2021[2020-21]Status: DisposedITAT Mumbai17 Dec 2021AY 2020-21

Bench: Shri G.S.Pannu & Shri Vikas Awasthyआअसं. 310/मुं/2021 Brihanmumbai Developers Association(Bda), A-502,Ramkrishna, L.T.Road, Babhai Naka, Boriwali(West), Mumbai 400 092 Pan: Aagab-7266-A ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax(Exemptions), Piramal Chambers, 6Th Floor, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Nitesh Joshi, Advocate ""तवाद" "वारा/Respondent By : Shri Mahesh Akhade, Cit-Dr सुनवाई क" "त"थ/ Date Of Hearing : 30/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 17/12/2021

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Mahesh Akhade, CIT-DR
Section 12ASection 2(15)

…in the field of construction, development, building of housing, Real Estate Development and other related activities. The ld.Counsel for the assessee submitted that the Hon'ble Rajasthan High Court in the case of CIT vs. Jodhpur Chartered Accountants Society, 258 ITR 548 held that even if section of public is given 3 benefit it cannot be said that the trust is not for charitable purpose in the interest of the public. 3. Per contra, Shri Mahesh Akhade, representing the Department vehemently defended the impugned order and prayed for dismissing the appeal by the assessee. The ld.Departmental Representative submi…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2200/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

…t. The Ld. AR also relied on the decision rendered by the Hon’ble Rajasthan High Court in the cases, CIT (E) vs. Anesthesia Society reported in 101 Taxmann.com 227 (2019) and the decision in the case of CIT vs. Jodhpur Chartered Accountant Society reported in 258 ITR 548 to justify his stand. The Ld. DR on the other hand argued in support of the order of the Ld. CIT (E) and requested for confirming his order. 9. We have heard the rival submissions and carefully perused the materials on record. For reference, the aims and objectives of the assessee society are extracted herein below:- AIMS & OBJECTIVES: “3. 1. T…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2199/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR
Section 12ASection 2(15)Section 80G

…t. The Ld. AR also relied on the decision rendered by the Hon’ble Rajasthan High Court in the cases, CIT (E) vs. Anesthesia Society reported in 101 Taxmann.com 227 (2019) and the decision in the case of CIT vs. Jodhpur Chartered Accountant Society reported in 258 ITR 548 to justify his stand. The Ld. DR on the other hand argued in support of the order of the Ld. CIT (E) and requested for confirming his order. 9. We have heard the rival submissions and carefully perused the materials on record. For reference, the aims and objectives of the assessee society are extracted herein below:- AIMS & OBJECTIVES: “3. 1. T…

Icai Registered Valuers Organisation, New Delhi vs. CIT(E), New Delhi

In the result appeal of Assessee allowed

ITA 8158/DEL/2018[-]Status: DisposedITAT Delhi03 Sept 2019

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain,Sr. AdvocateFor Respondent: Shri Anil Kumar Misra, CIT-D.R
Section 12ASection 25Section 8(1)

…fit, it cannot be said that it is not a trust for charitable purposes in the interest of the public. He has relied upon the following decisions. 3.1. Judgment of Hon’ble Rajasthan High Court in the case of CIT vs. Jodhpur Chartered Accountants Society [2002] 258 ITR 548 (Raj.), in which it was held as under : “Applying the test laid down by the apex court in Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704, we find that the predominant object of the society is dissemination of knowledge and education of commercial laws, tax laws for the benefit of general public to inculcate a sense of responsibility t…

M/S. Poddar Pigments Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 5259/DEL/2016[2013-14]Status: DisposedITAT Delhi14 Jun 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Surender Pal, Senior DR
Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5259/Del./2016 (ASSESSMENT YEAR : 2013-14) M/s. Poddar Pigments Ltd., vs. ACIT, Circle 20 (1), A – 283, Ground Floor, New Delhi. Okhla Industrial Area, Phase – I, New Delhi – 110 020. (PAN : AAACP1125E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Parwal, CA REVENUE BY : Shri Surender Pal, Senior DR Date of Hearing : 12.06.2019 Date of Order : 14.06.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Poddar Pigments Ltd. (hereinafter r…

M/S. Poddar Pigments Ltd., New Delhi vs. DCIT, New Delhi

Accordingly, the solitary ground of the appeal for Assessment Year 2011-12 is allowed

ITA 5086/DEL/2014[2011-12]Status: DisposedITAT Delhi23 Aug 2018AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishim/S. Poddar Pigments Ltd, Vs. Acit, A-283, Ground Floor, Circle-14(1), Okhla Industrial Area, Phase-I, New Delhi New Delhi Pan: Aaacp1125E (Appellant) (Respondent)

For Appellant: Shri P.C. Parwal, FCAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 143(3)Section 195Section 40Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER M/s. Poddar Pigments Ltd, Vs. ACIT, A-283, Ground Floor, Circle-14(1), Okhla Industrial Area, Phase-I, New Delhi New Delhi PAN: AAACP1125E (Appellant) (Respondent) ITA No. 5084, 5085, and 5086/Del/2014 (Assessment Year: 2009-10, 2010-11 and 2011-12) M/s. Poddar Pigments Ltd, Vs. DCIT, A-283, Ground Floor, Circle-14(1), Okhla Industrial Area, Phase-I, New Delhi New Delhi PAN: AAACP1125E (Appellant) (Respondent) Assessee by : Shri P.C. Parwal, FCA Revenue by: S…

Indo French Chamber of Commerce & Industry, Mumbai vs. ADIT-(E)-II(1), Mumbai

In the result, appeal of assessee is allowed and that of revenue is dismissed

ITA 386/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Apr 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Mahavir Singh, Jm Indo French Chamber Of Commerce & Vs. Assistant Director Of Income-Tax, Industry Exemption-11(1), Piramal French Bank Bldg., 4Th Flr. 62, Homji Chamber, Mumbai-400 012. Street, Fort, Mumbai-400001. (Pan: Aaati2658A) (Appellant) (Respondent)

For Appellant: Shri Sanjiv M. ShahFor Respondent: Shri vishwas Jadhav, DR
Section 11Section 13(8)Section 143(3)Section 2(15)

…enlighten the faculties of the members which is to their ultimate benefit and may help them in becoming more evolved and better human beings. In fact, the Rajasthan High Court in CIT vs. Jodhpur Chartered Accountants Society (2002) 174 CTR (Raj) 504 : (2002) 258 ITR 548 (Raj) has held that organizing such seminars and conferences to educate people in different 7 ITA No. 386-1122/Mum/2013 Indo French Chamber of Commerce & Industry Asst. Year 2009-10 fields of knowledge is a charitable object of general public utility without any profit motive." Another objection raised in the-impugned order is that the benefit…

ADIT (E) II-1, Mumbai vs. Indo French Chamber of Commerce and Industry, Mumbai

In the result, appeal of assessee is allowed and that of revenue is dismissed

ITA 1122/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Apr 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Mahavir Singh, Jm Indo French Chamber Of Commerce & Vs. Assistant Director Of Income-Tax, Industry Exemption-11(1), Piramal French Bank Bldg., 4Th Flr. 62, Homji Chamber, Mumbai-400 012. Street, Fort, Mumbai-400001. (Pan: Aaati2658A) (Appellant) (Respondent)

For Appellant: Shri Sanjiv M. ShahFor Respondent: Shri vishwas Jadhav, DR
Section 11Section 13(8)Section 143(3)Section 2(15)

…enlighten the faculties of the members which is to their ultimate benefit and may help them in becoming more evolved and better human beings. In fact, the Rajasthan High Court in CIT vs. Jodhpur Chartered Accountants Society (2002) 174 CTR (Raj) 504 : (2002) 258 ITR 548 (Raj) has held that organizing such seminars and conferences to educate people in different 7 ITA No. 386-1122/Mum/2013 Indo French Chamber of Commerce & Industry Asst. Year 2009-10 fields of knowledge is a charitable object of general public utility without any profit motive." Another objection raised in the-impugned order is that the benefit…

Director of Income Tax (Exempton) vs. Japan Chamber of Commerce & Industry in India

The appeal is dismissed

ITA - 1322 / 2008HC Delhi25 Nov 2008

Bench: The Tribunal Was Preferred By The Assessee, Being Aggrieved By The Order Passed By The Director Of Income Tax (Exemptions), Refusing To Grant Registration To The Assessee Under Section 12A Of The Said Act.

For Appellant: Ms Prem Lata Bansal with Mr M. P. Gupta andFor Respondent: Mr Piyush Kaushik
Section 12Section 12ASection 2Section 260

…nars and conferences conducted by the society, cannot be regarded as not being a charitable object. For this proposition, the Tribunal placed reliance on the decision of the Rajasthan High Court in the case of CIT v. Jodhpur Chartered Accountant Society: 258 ITR 548 wherein organizing of seminars and conferences to educate people in different fields of knowledge was held to be a charitable object of general public utility. As regards object No.7, the Tribunal took the view that 2008:DHC:3113-DB conservation amounted to an object of general public utility in the current global scenario where not only…

CIT v. Jodhpur Chartered Accountants Society (258 ITR 548) — Cited in 12 Judgments | BharatTax