CIT v. Kamala Town Trust

217 ITR 699Supreme Court of India1996#3564 most cited

What is CIT v. Kamala Town Trust authority for?

A trust deed can be rectified by the settler through a supplementary deed or by a competent civil court under the Specific Relief Act, and such rectification may be considered for claiming exemption under Section 11.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Kamala Town Trust · Section 11 · trust deed rectification · supplementary trust deed · civil court · Specific Relief Act · charitable exemption · public trust · indeterminate beneficiaries

Sections most often in play

Section 11Section 119Section 12Section 12AASection 143(3)Section 13Section 10(22)Section 10(22A)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessmentcancellation of registration

Judgments citing CIT v. Kamala Town Trust

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…the non- educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19-11-1997. Pr.CCIT further relied upon the decision rendered by Hon‘ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19-11-1997 reads as under :- ―27. The Permanent Trustees shall have the power to add, alter, am…

M/S. Roland Educational and Charitable Trust, Ganjam vs. Principal CCIT, Bhubaneswar

ITA 433/CTK/2015[2014-15]Status: DisposedITAT Cuttack29 May 2017AY 2014-15

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 10

…he non-educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19.11.1997. Pr.CCIT further relied upon the decision rendered by Hon’ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19.11.1997 reads as under :- “27. The Permanent Trustees shall have the power to add, alter,…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Principal CCIT, Bhubaneswar

ITA 432/CTK/2015[2014-15]Status: DisposedITAT Cuttack29 May 2017AY 2014-15

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 10

…he non-educational objects have been deleted, as invalid by relying upon Clause No.27 of the registered Trust Deed dated 19.11.1997. Pr.CCIT further relied upon the decision rendered by Hon’ble Supreme Court in the case of CIT vs. Kamala Town Trust – (1996) 217 ITR 699 wherein it is held that the Trust Deed could be rectified through a competent civil court under the relevant provisions of Specific Relief Act or by the settler himself by executing a supplementary Trust Deed. Clause 27 of the original Trust Deed dated 19.11.1997 reads as under :- “27. The Permanent Trustees shall have the power to add, alter,…

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

M/S Rabiya Basari Brahamath-Ullah Allayha Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 423/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Nov 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri S. Venkatesan, CAFor Respondent: Kum. Neera Malhotra, CIT
Section 1Section 12ASection 13Section 13(1)(b)Section 2(15)

…in a public trust, the beneficiaries are generally indeterminate and the provisions of s. 11 requiring the consent of the beneficiaries cannot, therefore, be applied to a public trust.” 6.3 The Hon'ble Apex Court in the case of Kamala Town Trust reported in 217 ITR 699 had quoted with approval the aforesaid judgment of the Hon'ble Rajasthan High Court in the case of Laxminarian Lath Trust (supra) and observed as under :- “In the case of Laxminarain Lath Trust vs. CIT (1987) 65 CTR (Raj) 91 : (1988) 170 ITR 375 (Raj) : TC 23R. 763 a Division Bench of Rajasthan High Court speaking through S.C. Agrawal, J., as…

Sadiya Educational and Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 422/BANG/2013[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri G.R. Reddy, CIT (D.R)
Section 12ASection 13(1)(b)Section 2(15)

…e in a public trust, the beneficiaries are generally indeterminate and the provisions of s. 11 requiring the consent of the beneficiaries cannot, therefore, be applied to a public trust.” 6.3 The Hon'ble Apex Court in the case of Kamala Town Trust reported in 217 ITR 699 had quoted with approval the aforesaid judgment of the Hon'ble Rajasthan High Court in the case of Laxminarian Lath Trust (supra) and observed as under :- “ In the case of Laxminarain Lath Trust vs. CIT (1987) 65 CTR (Raj) 91 : (1988) 170 ITR 375 (Raj) : TC 23R. 763 a Division Bench of Rajasthan High Court speaking through S.C. Agrawal, J., as he…