CIT v. Krupanidhi Educational Trust

441 ITR 154Reported decision#20879 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 13(2)(c)section 288asection 13(1)(c)(ii)section 140asection 13(2)section 13(1)(c)section 140section 13(3)section 13(1)section 40a(2)(b)section 40a(2)rule of consistency

Judgments citing CIT v. Krupanidhi Educational Trust

Bhagwant Singh Charitable Trust, New Delhi vs. ACIT(Exemption), Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

…nce, the incidental income derived out of such studio was also treated as charitable in nature. 12 Bhagwant Singh Charitable Trust 13. We have also gone through the order of Hon’ble High Court of Karnataka in the case of CIT Vs. Krupanidhi Educational Trust (441 ITR 154), the Hon’ble Court has analyzed the provisions of Section 2(15) and held that the incidental income earned in carrying the activities of charitable purpose is out of the purview of Section 2(15). The relevant part of the order of the Hon’ble High Court is as under: “In the light of these judgments, we have analyzed the facts of the present case…

Mmti'S Education & Research Trust, Mumbai vs. ITO (E) 2 (1), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 451/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

…ied on the decision of Hon’ble he relied on the decision of Hon’ble Karnataka Karnataka Karnataka High High High Court Court Court in in in the the the case case case of of of CIT(Exemption) CIT(Exemption) CIT(Exemption) v. v. v. KrupannidhiEducation Trust in 441 ITR 154. ion Trust in 441 ITR 154. 8.3 Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the building, workshop,playground ,playground of the institute, the Ld. Counsel the Ld. Counsel referred to page 14 of the Paper Book and submitted…

Mmtis Education and Research Trust, Mumbai vs. ITO (E) 2(1), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 2974/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

…ied on the decision of Hon’ble he relied on the decision of Hon’ble Karnataka Karnataka Karnataka High High High Court Court Court in in in the the the case case case of of of CIT(Exemption) CIT(Exemption) CIT(Exemption) v. v. v. KrupannidhiEducation Trust in 441 ITR 154. ion Trust in 441 ITR 154. 8.3 Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the building, workshop,playground ,playground of the institute, the Ld. Counsel the Ld. Counsel referred to page 14 of the Paper Book and submitted…

Mmtis Eduction & Research Trust, Mumbai vs. DDIT (E) I(2), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 5866/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Jun 2023AY 2011-12

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

…ied on the decision of Hon’ble he relied on the decision of Hon’ble Karnataka Karnataka Karnataka High High High Court Court Court in in in the the the case case case of of of CIT(Exemption) CIT(Exemption) CIT(Exemption) v. v. v. KrupannidhiEducation Trust in 441 ITR 154. ion Trust in 441 ITR 154. 8.3 Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the Regarding reasonableness of rent paid to trustees for the building, workshop,playground ,playground of the institute, the Ld. Counsel the Ld. Counsel referred to page 14 of the Paper Book and submitted…

CIT v. Krupanidhi Educational Trust (441 ITR 154) — Cited in 4 Judgments | BharatTax