What is CIT v. Maharana of Mewar Charitable Foundation authority for?

For charitable trusts, the set-off of excess expenditure from prior years against the income of a subsequent year is considered an application of income for charitable purposes. Similarly, the repayment of loans borrowed for legitimate charitable activities is also treated as an application of income.

How many judgments cite CIT v. Maharana of Mewar Charitable Foundation?

153 judgments on BharatTax cite CIT v. Maharana of Mewar Charitable Foundation (164 ITR 439), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Maharana of Mewar Charitable Foundation come up under?

It is most often cited in judgments turning on Section 11, Section 11(1)(a), Section 11(1)(c), Section 11(2), Section 12A, Section 143(1).

CIT v. Maharana of Mewar Charitable Foundation (164 ITR 439)

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R

Section 11(1)Section 12ASection 143(1)Section 250

…of expenditure incurred over the income of earlier years against the income of a later year will amount to application of income of such later year. The above is the position of law as held in the case of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439/[1986] 29 Taxman 476 (Raj) and CIT v. Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293 (Guj.). In CIT v. Institute of Banking Personnel Selection [2003] 264 ITR 110/131 Taxman 386 (Bom.) it was held that in case of charitable trust whose income is exempt under s. 11, excess of expenditure in the earlier years can be adjusted against inco…

BREACH CANDY MEDICAL RESEARCH CENTRE,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(1), MUMBAI, MUMBAI

ITA 1395/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Breach Candy Medical Ito(Exemption)-1(1) Research Centre Room No. 508, 5Th 60-A, Bhulabhai Desai Road Vs. Floor, Pirmal Mumbai-400 026. Chamber, Parel Mumbai-400 012. Pan : Aaatb0045Q Appellant Respondent

For Appellant: Shri Leyaqat ali AafaquiFor Respondent: Shri Paras Savla

Section 11Section 11(2)Section 11(6)Section 12ASection 35(1)(ii)

…carry forward deficit is founded on well settled legal principles enunciated by various judicial pronouncements as set out below :- a) CIT vs. Institute of Banking Personnel Selection (264 ITR 110) (Bom HC) b) CIT vs. Maharana of Mewar Charitable Foundation (164 ITR 439) (Raj HC) c) CIT vs. Shri Plot Swetambar Murti Pujak Jain Mandal (211 ITR 293) (Guj HC) d) CIT vs. Maitriseava Trust (242 ITR 20)(Mad HC) e) Govindu Naicker Estate vs. ADIT (248 ITR 368)(Mad HC) 7. But, this issue was not emanating from the assessment order. Anyhow, the Ld. AO is directed to take the submissions and cases-law cited above and if…

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. NAGARJUNA EDUCATION SCOEITY, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

ITA 479/BANG/2024[2016-17]Status: DisposedITAT Bangalore24 Feb 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 11Section 12A

…application of the income of the assessee for charitable purposes.” 11.5 Besides the above, there were judicial pronouncement where similar principles have been laid, detailed as under: • Rajasthan High Cout - CIT Vs. Maharana of Mewar Charitable Foundation (164 ITR 439) • Madras High Court - DIT Vs. Govinda Naicker Estate (315 ITR 237) • Bombay High Court -DIT (Exemption) Vs. GKR Charities (214 Taxman 555) 11.6 These rulings consistently affirm that when a charitable trust borrows funds for legitimate charitable activities, the repayment of such borrowings should be treated as an application of income. Page 7…

VIDYA VIHAR NYAS SAMITI,NOIDA vs. ITO, WARD EXEMPTION, GHAZIABAD

In the result, the Appeal filed by the Assessee stands allowed in the aforesaid manner

ITA 347/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Vidya Vihar Nyas Samiti, Vs. Ito, Ward Exemption, F-23, Sector-39, Ghaziabad Noida, Uttar Pradesh – 201 301 Uttar Pradesh – 201 301 (Pan: Aaatv5469L) (Appellant) (Respondent)

For Appellant: Sh. Somil Agarwal, Adv. & Sh. DeepeshFor Respondent: Shri Amit Katoch, Sr. DR

Section 11Section 11(1)Section 143(2)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2017-18 VIDYA VIHAR NYAS SAMITI, VS. ITO, WARD EXEMPTION, F-23, SECTOR-39, GHAZIABAD NOIDA, UTTAR PRADESH – 201 301 UTTAR PRADESH – 201 301 (PAN: AAATV5469L) (APPELLANT) (RESPONDENT) Appellant by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Respondent by : Shri Amit Katoch, Sr. DR. Date of hearing : 18.11.2024 Date of pronouncement : 20.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Com…

ACIT(E), LUCKNOW vs. M/S. GANGOTRI HUMAN RESOURCES & DEVELOPMENT SOCIETY, ALLAHABAD

ITA 221/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]

Section 11Section 11(1)Section 12ASection 143(2)Section 143(3)Section 246(1)Section 250Section 253(2)

…11 of the Act and that such adjustment will have to be excluded from the income of the trust under section 11(1)(a) of the Act. 7. This our view finds supports in catena of judicial precedents including ‘CIT Vs Maharana of Mewar Charitable Foundation’ [1987, 164 ITR 439 (Raj)] which subsequently followed in ‘CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal’ [1995] 211 ITR 293 (Guj), ‘CIT v. Matri Seva Trust’ [2000, 242 ITR 20 (Mad)], ‘CIT Vs Institute of Banking Personnel Selection’ [2003, 131 Taxman 386 (Bom)], ‘DIT v. Raghuvanshi Charitable Trust’ [2011, 197 Taxman 170 (Del)], ‘CIT Vs Gujrati Samaj’ [2012, 3…

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 11(1)(d)Section 12ASection 143(3)Section 148

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/s. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), PAN: AAATV 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, Advocate प्रत्यधर्थीकीओरसे/ Reven…

SHRI RAM SHARNAM SABHA REGD.,PANIPAT vs. ITO(E), AMBALA

In the result, the appeal of the assessee is partly allowed

ITA 7873/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Mar 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2015-16 Shri Ram Sharnam Sabha Regd., Ito(E), 588, Model Town, Panipat, Vs. Ambala, Room No. 208, 2Nd Floor, Bc Haryana - 122001 Bazar, Ambala Cantt. (Pan: Aaats4962K) Haryana – 122001 (Appellant) (Respondent)

For Appellant: Shri Shailendra Bajaj, CAFor Respondent: Shri Anuj Garg, Sr. DR

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

…urt has discussed this issue in greater detail and relying upon the Circular No. 100, dated 24-1-1973 Issued by the Central Board of Direct Taxes and the judgment of the Rajasthan High Court in the case of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439. We may also point out at this state that the aforesaid view of Rajasthan High Court and Gujarat High Court has been consistently followed by other High Courts in the following judgments: (i) CIT v. Institute of Banking Personnel Selection (IBPS) [2003] 264 ITR 110 (Bom.); (ii) Siddaramanna Charities Trust v, CIT [1974] 96 ITR 275 (Mys.); and iii…