CIT v. Programme for Community Organisation

228 ITR 620High Court1997#1545 most cited

What is CIT v. Programme for Community Organisation authority for?

For charitable or religious trusts, income for exemption under Sections 11 and 12 must be computed on a commercial basis, not head-wise as per Section 14, treating expenditure as a charge against income. The net income, along with non-corpus donations, forms the eligible base for determining the application of funds and the permissible accumulation under Section 11(1)(a).

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Programme for Community Organisation · Section 11 · Section 12 · Section 11(1)(a) · Section 14 · commercial computation of trust income · accumulation of income · charitable trust exemption · head-wise income computation · Section 12AA · computation of income for trusts · non-corpus donations

Sections most often in play

Section 11(1)(a)Section 11(4A)Section 12AASection 142(1)Section 143(2)Section 2(15)

Issues it is cited on

section 14(2)section 2(17)section 62section 80g(5b)section 11(1)(d)accumulation of incomesection 11(1)(a)section 115bbcsection 80g(2)anonymous donationsection 11(1)section 11(5)

Judgments citing CIT v. Programme for Community Organisation

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2799/PUN/2024[2012-13]Status: DisposedITAT Pune18 Jun 2025AY 2012-13
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

…rcial sense without reference to the head of income specified in See. 14. This is α matter of settled law. The Hon'ble Supreme Court in CIT Vs. Programme for community organization, 248 ITR 1 (SC) had approved Kerala High Court's decision in the same case in 228 ITR 620 (Ker) as to the manner of computation stating that income has to be computed on commercial basis and not headwise or statutory basis wherein Expenditure would be charge on the income, while the net income along with donations other than corpus donations will form eligible base out of which the appellant is expected to apply 75% (now 85%). Therefo…

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2736/PUN/2024[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

…rcial sense without reference to the head of income specified in See. 14. This is α matter of settled law. The Hon'ble Supreme Court in CIT Vs. Programme for community organization, 248 ITR 1 (SC) had approved Kerala High Court's decision in the same case in 228 ITR 620 (Ker) as to the manner of computation stating that income has to be computed on commercial basis and not headwise or statutory basis wherein Expenditure would be charge on the income, while the net income along with donations other than corpus donations will form eligible base out of which the appellant is expected to apply 75% (now 85%). Therefo…

Artificial Limbs Manufacturing Corporation of India, Kanpur vs. Additional Commissioner of Income Tax, Exemption Range, Ghaziabad

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

ITA 2591/DEL/2023[2015-16]Status: DisposedITAT Delhi18 Dec 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Sanjay Garg, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 11(1)Section 12ASection 143(2)Section 25

…sion dated 22.09.2004 of Hon'ble Special bench of IT AT Mumbai in the case of Bai Sonabai Hirji Agiary Trust vs. ITO [2005] 93 ITD 70 (Mum)(SB). In this case relying upon the decision of Kerala High Court in CIT vs. Programme for Community Organization [1997] 228 ITR 620 (Ker.) which was upheld by the Hon'ble Supreme Court since reported in [2001] 248 ITR 1 (SC), it was observed and held in para 9 as under: "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of Programme for Community Organization (supra). In the decis…

Artificial Limbs Manufacturing Corporation of India, Kanpur vs. Assisstant Commissioner of Income Tax, Exemoption Circle, Ghaziabad

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

ITA 2586/DEL/2023[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Sanjay Garg, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 11(1)Section 12ASection 143(2)Section 25

…sion dated 22.09.2004 of Hon'ble Special bench of IT AT Mumbai in the case of Bai Sonabai Hirji Agiary Trust vs. ITO [2005] 93 ITD 70 (Mum)(SB). In this case relying upon the decision of Kerala High Court in CIT vs. Programme for Community Organization [1997] 228 ITR 620 (Ker.) which was upheld by the Hon'ble Supreme Court since reported in [2001] 248 ITR 1 (SC), it was observed and held in para 9 as under: "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of Programme for Community Organization (supra). In the decis…

Ummeed Child Development Center, Mumbai vs. ITO (Exem)-2(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 1838/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Nov 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Ummeed Child Development Centre, Gr. Floor, 1-B, 1/62 Mantri Pride, N. M. Joshi Marg, Lower Parel, Mumbai-400 011 ...... Appellant Vs. Ito (Exe.) – 2 (4), R. No. 503, 5Th Floor, Piramal Chambers, Lal Baug, Parel, Pan – Aaatu0678E ..... Respondent

For Appellant: Shri Saurabh Bhat, Ld. ARFor Respondent: Shri Ujjawal Kumar, Ld. DR
Section 11(6)Section 12ASection 250

…the exemption under section 11(1).” We further find that in the following decisions, it has been held that the income of the charitable assessees needs to be computed on the basis of commercial principles: • CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC) • CIT v. Rao Bahadur CalavalaCunnan Chetty Charities (135 ITR 485)(Mad); • CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj) • CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been inse…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is 43 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). required to be wholly for charitable or religious purposes, and the income is expec…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is 43 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). required to be wholly for charitable or religious purposes, and the income is expec…

Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is 43 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). required to be wholly for charitable or religious purposes, and the income is expec…

Shree Sai Baba Sansthan Trust (Shirdi), Mumbai vs. Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is 43 A.Ys. 2015-16, 2017-18, 2018-19 Shri Sai Baba Sansthan Trust (Shirdi). required to be wholly for charitable or religious purposes, and the income is expec…

M/S. Ksrtc Passengers Accident Relief Fund Trust, Bangalore vs. Income Tax Officer (Exemptions), Ward-1, Bengaluru

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 374/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Aug 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…exemption under section 11(1).” 10. We further find that in the following decisions, it has been held that the income of the charitable assessees needs to be computed on the basis of commercial principles:  CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC)  CIT v. Rao Bahadur Calavala Cunnan Chetty Charities (135 ITR 485)(Mad);  CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj)  CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been ins…

M/S. Ksrtc Passengers Accident Relief Fund Trust, Bangalore vs. Income Tax Officer (Exemptions), Ward-1, Bengaluru

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 373/BANG/2023[2013-14]Status: DisposedITAT Bangalore28 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…exemption under section 11(1).” 10. We further find that in the following decisions, it has been held that the income of the charitable assessees needs to be computed on the basis of commercial principles:  CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC)  CIT v. Rao Bahadur Calavala Cunnan Chetty Charities (135 ITR 485)(Mad);  CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj)  CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been ins…

M/S. Kalyan Educational Society, Budbud, Burdwan (East) vs. A.C.I.T., Circle - 2, Durgapur

In the result, the appeal of the assessee is allowed

ITA 106/KOL/2023[2020-2021]Status: DisposedITAT Kolkata23 May 2023AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

Section 11Section 11(1)(a)Section 12ASection 139(4)Section 143(1)Section 250

…computed on commercial principles by relying on the circular no. 5- P(LXX-6) of 1968 dated 19.6.1968. The ld AR also relied on certain decisions namely CIT Vs Jayashree Charity Trust (1986) 159 ITR 280 (CaL), CIT Vs Programme for Community Organisation(1997) 228 ITR 620 (Ker) and CIT Vs Birla Janahit Trust (1994)208 ITR 372(Cal) to defend his arguments. ld AR ,therefore, prayed before the bench that the appellate order is against the order as stated above and may be quashed. 15. The ld. Departmental Representative, on the other hand, relied on the order of authorities below. 16. After hearing the rival content…

ACIT, Circle (Exemption), Jodhpur vs. M/S. Vidya Bhawan Society, Udaipur

In the result, the appeal filed by the Revenue is dismissed

ITA 325/JODH/2019[ 2014-15]Status: DisposedITAT Jodhpur24 Mar 2023

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 143(3)

…and not head-wise as per statutory provisions, there is no question of any disallowances. The Hon'ble Supreme Court in CIT vs. Programme for Community Organisation [(2001) 248 ITR 1 (SC)] had approved the Kerala High Court's decision in the same case [(1997) 228 ITR 620 (Ker)] as to the manner of computation. It was held that income has to be computed on commercial basis and not head-wise on statutory basis. The expenditure would be a charge on the 13 | P a g e income, while the net income along with donations other than corpus donation, will form the eligible base out of which the Assessee is expected to apply…

Deputy Commissioner of Income-Tax, (Exemption), Circle, Pune vs. National Center for Cell Science, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1579/PUN/2019[2015-16]Status: DisposedITAT Pune26 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1578/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Dcit, (Exemption) Circle, Vs. K.E.M. Hospital Pune. Society, 489, Sardar Moodliar Road, Rasta Peth, Pune- 411011. Pan : Aaatk8155E Appellant Respondent आयकर अपील सं. / Ita No.1579/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Dcit, (Exemption) Circle, Vs. National Center For Cell Pune. Science, Nccs Campus, Pune University Road, Ganeshkhind, Pune- 411007. Pan : Aaatn0848B Appellant Respondent Revenue By : Shri B. Koteswararao Assessee By : Shri Nikhil Pathak Date Of Hearing : 08.09.2022 Date Of Pronouncement : 26.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 10, Pune [‘The Cit(A)’] Dated 16.07.2019 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.1578/Pun/2019 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 12ASection 143(3)

…to be allowable not on total income as computed under the IT Act. Any amount or expenditure, determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under: "At the outset, the statutory language of s. u(i)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such pu…

Deputy Commissioner of Income-Tax, (Exemption), Circle, Pune vs. K.E.M Hospital Society, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1578/PUN/2019[2015-16]Status: DisposedITAT Pune26 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1578/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Dcit, (Exemption) Circle, Vs. K.E.M. Hospital Pune. Society, 489, Sardar Moodliar Road, Rasta Peth, Pune- 411011. Pan : Aaatk8155E Appellant Respondent आयकर अपील सं. / Ita No.1579/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Dcit, (Exemption) Circle, Vs. National Center For Cell Pune. Science, Nccs Campus, Pune University Road, Ganeshkhind, Pune- 411007. Pan : Aaatn0848B Appellant Respondent Revenue By : Shri B. Koteswararao Assessee By : Shri Nikhil Pathak Date Of Hearing : 08.09.2022 Date Of Pronouncement : 26.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 10, Pune [‘The Cit(A)’] Dated 16.07.2019 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.1578/Pun/2019 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 12ASection 143(3)

…to be allowable not on total income as computed under the IT Act. Any amount or expenditure, determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under: "At the outset, the statutory language of s. u(i)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such pu…

Jubilee Mission Hospital, Kakkanad vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…in this Act.” It would accordingly, be incorrect to assign to the word ‘income’ used in section 11(1)(a), the same meaning as has been specifically assigned to the expression ‘total income’ vide section2(45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above reasons, we answer ITA Nos.88 TO 91/Coch/2022 Jubilee Mis…

Jubilee Mission Hospital., Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…in this Act.” It would accordingly, be incorrect to assign to the word ‘income’ used in section 11(1)(a), the same meaning as has been specifically assigned to the expression ‘total income’ vide section2(45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above reasons, we answer ITA Nos.88 TO 91/Coch/2022 Jubilee Mis…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…in this Act.” It would accordingly, be incorrect to assign to the word ‘income’ used in section 11(1)(a), the same meaning as has been specifically assigned to the expression ‘total income’ vide section2(45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above reasons, we answer ITA Nos.88 TO 91/Coch/2022 Jubilee Mis…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Thrissur

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…in this Act.” It would accordingly, be incorrect to assign to the word ‘income’ used in section 11(1)(a), the same meaning as has been specifically assigned to the expression ‘total income’ vide section2(45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above reasons, we answer ITA Nos.88 TO 91/Coch/2022 Jubilee Mis…

M/S Gokula Education Foundation, Bangalore vs. Additional Director of Income Tax Range-17, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 945/BANG/2017[2011-12]Status: DisposedITAT Bangalore18 Aug 2022AY 2011-12

Bench: Shri George George K. & Shri Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(3)

…Act. Any amount or expenditure, which was application of income, is not to be considered for determining twenty five per cent to be accumulated. Their Lordships, as noted earlier, affirmed the decision of Kerala High Court in (1997) 141 CTR (Ker) 502 : (1997) 228 ITR 620 (Ker) (supra) wherein it is held as under : "At the outset, the statutory language of s. 11(1)(a) of the IT Act, 1961, relates to the income derived by the trust from property. The trust is required to be wholly for charitable or religious purposes, and the income is expected to have relation to the extent to which such income is applied to such…