CIT v. Karimia Trust

302 ITR 57Reported decision2008#24381 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 11(1)(a)Section 11(5)Section 12A Section 12A(1)(ac)(i)Section 12AB(1)(b)(i)(B)Section 12AB(4)

Judgments citing CIT v. Karimia Trust

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT

Section 12ASection 13(1)(a)

…fect the vires of validity of the trust cannot lead to denial of benefits of section 11 and cancellation of registration. For the above proposition, he relied on the decision of the Hon‟ble Jharkhand High Court in the case of CIT vs. Karimia Trust reported in 302 ITR 57 (Jha) where it has been held that the breach of the conditions of the trust deed, if any, committed by the assessee trust will not disentitle it from getting the benefits which it has been getting in the past, exemption u/s 11 cannot be denied to the assessee trust on the part of alleged violation of provisions of section 13(1)(bb). 17 22. The Ld…

Deputy Commissioner of Income Tax, Pune vs. Mukund Bhavan Trust, Pune

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena

Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)

…er import than the term 'expended', and that though such utilization of funds was not an expenditure for religious or charitable purposes, it was an application for such purposes. (vii) Further, Jharkhand High Court in the case of CIT VS. Karimia Trust (2008) 302 ITR 57 has held that breach of conditions would not disentitle assessee from getting benefits which it has been getting in previous years where the Assessing Officer denied the exemption to a charitable cum religious trust on the ground that trust violated the terms of the trust deed. Hence, considering the above discussion and several judicial pronounce…

ADIT (E), New Delhi vs. Hamdard Nation Foundation (India), New Delhi

In the result, the appeal of the revenue is allowed for statistical

ITA 1985/DEL/2012[2007-08]Status: DisposedITAT Delhi25 Oct 2016AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. A.K. Saroha, CIT/DRFor Respondent: Sh. R.M. Mehta, Advocate

Section 11Section 11(1)Section 12ASection 13(2)(b)Section 13(3)Section 143(1)Section 143(3)Section 80G(5)(vi)

…er of Income-tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust reported in 198 ITR 598 (Guj.). (ix). CIT vs. Raghubir Saran Charitable Trust, 183 ITR 297 (Del.) (x). DCIT vs. Cosmopolitan Education Society, 244 ITR 494 (Raj.) (xi). CIT vs. Karimia Trust, 302 ITR 57 (Jhar). 8 ITA No.1985 & CO 231/Del./2012 8. We have considered the rival submissions and have perused the entire materials available on record including the findings of the ld. CIT(A) recorded in the impugned order. We find that the ld. CIT(A) while deciding the issue whether the assessee has violated the provisions of Sec. 13(2)(b) r.w.s. 13…