CIT v. Programme for Community Organisation

248 ITR 1Supreme Court of India2001#1275 most cited

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

The 15% exemption available to charitable trusts under Section 11(1)(a) is absolute and is not curtailed by the provisions of Section 11(2) regarding accumulation of income. Voluntary contributions received towards the corpus of a trust are excluded from the scope of income for Section 11(1)(a) exemption purposes.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Programme for Community Organisation · Programme for Community Organisation · Section 11(1)(a) · Section 11(2) · Section 12(1) · 15% absolute exemption · accumulation of income · corpus donation · voluntary contributions · charitable trust income exemption

Also reported as

116 Taxmann.com 608

Sections most often in play

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

Issues it is cited on

section 11(4)section 12a(a)section 2(45)section 11(1)(a)accumulation of incomesection 11(1)(d)section 11(1)section 11(2)corpus donationapplication of incomesection 2(15)child

Judgments citing CIT v. Programme for Community Organisation

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. DR D Y PATIL UNITECH SOCIETY, PUNE

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

ITA 1391/PUN/2025[2013-2014]Status: DisposedITAT Pune04 Nov 2025AY 2013-2014

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Dcit (Exemption) Dr D Y Patil Unitech Society Circle, Pune Flat No.101, Shree Motisagar Vs. Apartment, G G Thakkar Road, S No.173A, Pune – 411001 Pan: Aabtd1482A (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 27-10-2025 Date Of Pronouncement : 04-11-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 11(1)(a)Section 11(2)Section 143(2)Section 143(3)Section 147Section 148

…e. 15% is an absolute exemption and the application of section 11(2) of the Act does not extend to nullify the absolute exemption. Similar view has been taken by the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organization reported in 248 ITR 1 (SC). The decision of the Pune Bench of the Tribunal in the case of Maharshi Karve Stree Shikshan Samstha vs. ITO reported in (2019) 101 taxmann.com 175 (Pune – Trib.) was also brought to the notice of the Ld. Addl / JCIT(A). 6. Based on the submissions and the arguments advanced by the assessee, the Ld. Addl / JCIT(A) directed the Assessing Offic…

DCIT, CIRCLE-7(1), DELHI vs. FMI AUTOMOTIVE COMPONENTS PRIVATE LIMITED , HARYANA

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

ITA 3489/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahmandcit, Circle 7 (1), Vs. Fmi Automotive Components Private Limited, Delhi. Plot No.1, Subplot 4, 5, 8 & 9 Msil, Supplier Park, Phase 3A, Imt Manesar, Gurgaon – 1222 050 (Haryana). (Pan :Aabcf1682P) (Appellant) (Respondent) Assessee By :Shri S.K. Agarwal, Ca Revenue By :Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 24.06.2025 Date Of Order : 22.09.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 30.05.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld Nfac Has Erred In Allowing The Appeal Of The Assessee By Deleting The Addition Made By The Ao Amounting To Rs.5,90,59,019/- On Account Of Disallowance Of Foreign Exchange Loss On Account Of Plant & Machinery.

For Appellant: Shri S.K. Agarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT, Circle 7 (1), vs. FMI Automotive Components Private Limited, Delhi. Plot No.1, Subplot 4, 5, 8 and 9 MSIL, Supplier Park, Phase 3A, IMT Manesar, Gurgaon – 1222 050 (Haryana). (PAN :AABCF1682P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri S.K. Agarwal, CA REVENUE BY :Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 24.06.2025 Date of Order : 22.09.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The Revenue has filed appeal against the orde…

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, 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: \nShri Abhay Shastri & Jasraj SutarFor Respondent: \nShri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

…\n10. The Commissioner of Income Tax (Appeals) has accepted the\ncontentions of the assessee by placing reliance on the decision of Hon'ble\nSupreme Court of India in the case of Commissioner of Income Tax Vs.\nProgramme for Community Organisation reported as 248 ITR 1 (SC). The\nCommissioner of Income Tax (Appeals) held :\n“11. This leaves the matter of computation of income which has\nbeen complicated by applying the provisions u/s.57 of Income-tax\nAct. Voluntary contributions or Donations by their inherent nature\ndo not fall the category of 'Income' unlike other income. These\ncontributions have been deemed…

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, 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: \nShri Abhay Shastri & Jasraj SutarFor Respondent: \nShri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

…\n10. The Commissioner of Income Tax (Appeals) has accepted the\ncontentions of the assessee by placing reliance on the decision of Hon'ble\nSupreme Court of India in the case of Commissioner of Income Tax Vs.\nProgramme for Community Organisation reported as 248 ITR 1 (SC). The\nCommissioner of Income Tax (Appeals) held :\n“11. This leaves the matter of computation of income which has\nbeen complicated by applying the provisions u/s.57 of Income-tax\nAct. Voluntary contributions or Donations by their inherent nature\ndo not fall the category of 'Income' unlike other income. These\ncontributions have been deemed…

ACIT, NEW DELHI vs. M/S. BBC WORLD INDIA PVT. LTD., NEW DELHI

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

ITA 3489/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Mar 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahmandcit, Circle 7 (1), Vs. Fmi Automotive Components Private Limited, Delhi. Plot No.1, Subplot 4, 5, 8 & 9 Msil, Supplier Park, Phase 3A, Imt Manesar, Gurgaon – 1222 050 (Haryana). (Pan :Aabcf1682P) (Appellant) (Respondent) Assessee By :Shri S.K. Agarwal, Ca Revenue By :Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 24.06.2025 Date Of Order : 22.09.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 30.05.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld Nfac Has Erred In Allowing The Appeal Of The Assessee By Deleting The Addition Made By The Ao Amounting To Rs.5,90,59,019/- On Account Of Disallowance Of Foreign Exchange Loss On Account Of Plant & Machinery.

For Appellant: Shri S.K. Agarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT, Circle 7 (1), vs. FMI Automotive Components Private Limited, Delhi. Plot No.1, Subplot 4, 5, 8 and 9 MSIL, Supplier Park, Phase 3A, IMT Manesar, Gurgaon – 1222 050 (Haryana). (PAN :AABCF1682P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri S.K. Agarwal, CA REVENUE BY :Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 24.06.2025 Date of Order : 22.09.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The Revenue has filed appeal against the orde…

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

…f : (i) appellant's own case for earlier years; (ii) Addl. Commissioner of Income Tax and Another Vs. A.L.N Rao Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore).” 4. With regard to ground no.1 which is the jurisdictional issue under section 143(2) of the Income-tax Act, 1961 (for…

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , 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

…f : (i) appellant's own case for earlier years; (ii) Addl. Commissioner of Income Tax and Another Vs. A.L.N Rao Charitable Trust reported in (1995) 216 ITR 697 (SC); (iii) Commissioner of Income Tax V s. Programme for Community Organization reported in (2001) 248 ITR 1 (SC); (iv) Society of the Servants of the Holy Spirit Vs. Dy. Commissioner of Income Tax (Exemption) - ITA No. 975/Bang/2015 (ITAT Bangalore); and (v) DCIT Vs. Rashtrothana Parishat - ITA No. 896 & 897/Bang/2014 (ITAT Bangalore).” 4. With regard to ground no.1 which is the jurisdictional issue under section 143(2) of the Income-tax Act, 1961 (for…

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

ITA 1266/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Nov 2024AY 2012-13

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.1265 & 1266/Bang/2024 Assessment Years: 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust, Chinmaya Mission, C.M.H. Road, Indiranagar, Bengaluru-560038 Karnataka PAN:AAATK0797Q (Appellant) V. Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru (Respondent) Assessee by: Revenue by: Date of hearing: Date of pronouncement: Dr. N. Suresh, CA Ms. Neha Sahay, JCIT DR 04.09.2024 19.11.2024 ORDER PER BENCH: These two appeals filed by the assessee,…

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

ITA 1265/BANG/2024[2011-12]Status: DisposedITAT Bangalore19 Nov 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.1265 & 1266/Bang/2024 Assessment Years: 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust, Chinmaya Mission, C.M.H. Road, Indiranagar, Bengaluru-560038 Karnataka PAN:AAATK0797Q (Appellant) Assessee by: Revenue by: Date of hearing: Date of pronouncement: V. Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru (Respondent) Dr. N. Suresh, CA Ms. Neha Sahay, JCIT DR 04.09.2024 19.11.2024 ORDER PER BENCH: These two appeals filed by the assessee,…

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…egal findings the ground of appeal of the assessee that accumulation of income at the rate of 15% u/s 11(1)(a) allowable on gross income and not on net income is rejected." 5. In this connection, the judgments cited by the assessee are discussed as under:- i. 248 ITR 1 (SC) Programme for community Organization – This judgement of the Hon'ble apex court was made on 28 Nov 2000. The Hon'ble Supreme court has held that exemption u/s.11(1)(a) is to be computed not with reference to the income left after application but on income before application and nowhere it was held that exemption is to be computed with referenc…

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…egal findings the ground of appeal of the assessee that accumulation of income at the rate of 15% u/s 11(1)(a) allowable on gross income and not on net income is rejected." 5. In this connection, the judgments cited by the assessee are discussed as under:- i. 248 ITR 1 (SC) Programme for community Organization – This judgement of the Hon'ble apex court was made on 28 Nov 2000. The Hon'ble Supreme court has held that exemption u/s.11(1)(a) is to be computed not with reference to the income left after application but on income before application and nowhere it was held that exemption is to be computed with referenc…

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…egal findings the ground of appeal of the assessee that accumulation of income at the rate of 15% u/s 11(1)(a) allowable on gross income and not on net income is rejected." 5. In this connection, the judgments cited by the assessee are discussed as under:- i. 248 ITR 1 (SC) Programme for community Organization – This judgement of the Hon'ble apex court was made on 28 Nov 2000. The Hon'ble Supreme court has held that exemption u/s.11(1)(a) is to be computed not with reference to the income left after application but on income before application and nowhere it was held that exemption is to be computed with referenc…

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…egal findings the ground of appeal of the assessee that accumulation of income at the rate of 15% u/s 11(1)(a) allowable on gross income and not on net income is rejected." 5. In this connection, the judgments cited by the assessee are discussed as under:- i. 248 ITR 1 (SC) Programme for community Organization – This judgement of the Hon'ble apex court was made on 28 Nov 2000. The Hon'ble Supreme court has held that exemption u/s.11(1)(a) is to be computed not with reference to the income left after application but on income before application and nowhere it was held that exemption is to be computed with referenc…

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

…g 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 inserted in Section 11 of the Act w.e.f. 01.04.2015 which inter alia mandate…

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

…g 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 inserted in Section 11 of the Act w.e.f 01.04.2015 which inter alia mandate…

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

…g 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 inserted in Section 11 of the Act w.e.f 01.04.2015 which inter alia mandate…

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)

…utation of income for the trusts or institutions is to be made on commercial principles 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 corp…

DCIT, (E) - 1(1), MUMBAI vs. GURU NANAK VIDYAK SOCIETY, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 3222/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Mr. Priyanka Ghia &For Respondent: Ms. Richa Gulati
Section 11Section 11(1)Section 11(1)(a)Section 143(1)Section 24Section 250

…ssessee's claim of benefit of 30% standard deduction from the rented property under the head of income from house property ignoring the judgment in the case of CIT Vs. Programme for Guru Nanak Vidyak Society ITA No.3222/Mum./2019 Community Organization [2001] 248 ITR 1 (SC) and CIT VS, Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 (Mad) wherein it was clearly stated that the income of a trust is that which is available, so that the same is to be computed and arrived at in the commercial sense and it is not to be computed under any head of income". 2. Whether on the facts and circumstances of the…

CRAFTSMAN AUTOMATION PVT. LTD.,CHENNAI vs. JCIT, COIMBATORE

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 652/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Dec 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita No.652/Chny/2016 िनधा"रण वष" /Assessment Year: 2011-12

For Appellant: Mr.N.ArjunrajFor Respondent: Dr.S.Palanikumar, CIT
Section 144C(13)Section 144C(5)Section 14ASection 92C

…through the facts and circumstances of the case. Before us, the ld.Counsel for the assessee made argument in regard to commercial expediency in giving interest free advances and relied on the decision of the Hon’ble Supreme Court in the case of SA Builders 248 ITR 1. Alternatively, he stated that only Libor rate should be applied. On the other hand, the ld.CIT-DR Dr.S.Palanikumar relied on the order of the TPO and that of the DRP. 2.4 We noted that this issue is covered by the decision of the Hon’ble Bombay High Court in the case of CIT v. Everest Kanto Cylinder Ltd. (378 ITR 57) (Bombay HC), wherein, the…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION), CIRCLE,, PUNE vs. MAHARASHTRA EDUCATION SOCIETY,, PUNE

In the result, the appeal filed by the Revenue stands allowed

ITA 1577/PUN/2019[2015-16]Status: DisposedITAT Pune05 Dec 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1408/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Maharashtra Education Vs. Dcit (Exemption), Pune. Society (Mes), Mes Bhavan, 1214-1215, Sadashiv Peth, Pune-411030. Pan : Aaatm1730E Appellant Respondent आयकर अपील सं. / Ita No.1577/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Dcit (Exemption), Pune. Vs. Maharashtra Education Society (Mes), Mes Bhavan, 1214-1215, Sadashiv Peth, Pune- 411030. Pan : Aaatm1730E Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 24.11.2022 Date Of Pronouncement : 05.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 10, Pune [‘The Cit(A)’] Dated 16.07.2019 For The Assessment Year 2015-16. Ita No.1408/Pun/2019 – By Assessee : 2. During Course Of Hearing, The Ld. Ar Did Not Press Grounds Of Appeal. Therefore, We Dismiss The Appeal Of The Assessee As Not Pressed. 3. In The Result, The Appeal Of The Assessee Stands Dismissed.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 11(1)(a)Section 12ASection 143(3)

…sessing Officer ought to have allowed 15% of the gross receipts as deduction while computing the deficit for the year under consideration placing reliance on the decision of the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation 248 ITR 1 (SC). It is also contended before the ld. CIT(A) that the Assessing Officer ought to have allowed advance written off of Rs.9,75,509/- as application of income. The ld. CIT(A) while dismissing the claim of the advance written off of Rs.9,75,509/- as application of income, however, directed the Assessing Officer to allow 15% of the gross receipts as…

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