CIT v. Programme for Community Organisation

248 ITR 1Supreme Court of India2001#1258 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 366,418 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

Maharashtra Education Society (Mes), Pune vs. Deputy Commissioner of Income-Tax, (Exemption), Pune

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

ITA 1408/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…

ACIT, Chittorgarh vs. M/S.the Banswara Central Co-Operative Bank Ltd., Banswara

In the result, the appeal of the Revenue is dismissed

ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(vii)Section 36(1)(viia)Section 40

…ollowing case laws. 1. ITO vs Nizamabad District Cooperative Central Bank Ltd. (ITA No. 905/H/13 dated 10-12-2014) 2. Uttar Banga Kshetriya Gramin Bank vs ACIT (ITA No. 846/KOL/2012 for A.Y. 2009-10 order dated 8-07-2015) 3. Catholic Syrian Bank Ltd. Vs CIT, 248 ITR 1 (SC) 4. Pr. CIT vs Uttar Banga Kshetriya Gramin Bank 408 ITR 393 (Cal) 2.4 We have heard both the parties and perused the materials available on record. Brief facts of the case are that the assessee is a cooperative bank and during the assessment year under consideration, the assessee bank had claimed a deduction of Rs.2,98,83,507/- being provision…

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)

…ccumulation of income as against 15% of the gross receipts as claimed by the respondent- assessee. On appeal before the ld. CIT(A), the ld. CIT(A) following the decision of the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation, 248 ITR 1 (SC) held that 15% of the gross receipts of income should be allowed to be accumulated and carried forward. 5. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before us in the present appeal. 6. It is contended that the ld. CIT(A) had grossly erred in holding that the respondent-assessee trust is entitled to accumulate o…

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)

…ccumulation of income as against 15% of the gross receipts as claimed by the respondent- assessee. On appeal before the ld. CIT(A), the ld. CIT(A) following the decision of the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation, 248 ITR 1 (SC) held that 15% of the gross receipts of income should be allowed to be accumulated and carried forward. 5. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before us in the present appeal. 6. It is contended that the ld. CIT(A) had grossly erred in holding that the respondent-assessee trust is entitled to accumulate o…

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

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

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

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

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

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

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

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

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)

…turnover to arrive at the income from the activities. In this regard, the AO relied upon the decision of CIT v. Rao Bahadur Calavala Cunnan Chetty Charities, 135 ITR 845 (Mad). He also distinguished the decision in CIT v. Programme for Community Organisation, 248 ITR 1 (SC). The CIT(Appeals) confirmed the order of the AO with elaborate discussion on the various judicial pronouncements relied upon by the assessee holding it not applicable to assessee’s case. Aggrieved, the assessee is in appeal before the Tribunal. Page 26 of 30 41. The ld. AR submitted that the assessee is solely and wholly engaged in providing…

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

In the result, appeal of the assessee is partly allowed

ITA 946/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)

…turnover to arrive at the income from the activities. In this regard, the AO relied upon the decision of CIT v. Rao Bahadur Calavala Cunnan Chetty Charities, 135 ITR 845 (Mad). He also distinguished the decision in CIT v. Programme for Community Organisation, 248 ITR 1 (SC). The CIT(Appeals) confirmed the order of the AO with elaborate discussion on the various judicial pronouncements relied upon by the assessee holding it not applicable to assessee’s case. Aggrieved, the assessee is in appeal before the Tribunal. 7. The ld. AR submitted that the assessee is solely and wholly engaged in providing charitable acti…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1972/DEL/2021[2015-16]Status: DisposedITAT Delhi27 Jun 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1971/DEL/2021[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1970/DEL/2021[2013-14]Status: DisposedITAT Delhi27 Jun 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1969/DEL/2021[2012-13]Status: DisposedITAT Delhi27 Jun 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1968/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1967/DEL/2021[2010-11]Status: DisposedITAT Delhi27 Jun 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1966/DEL/2021[2009-10]Status: DisposedITAT Delhi27 Jun 2022AY 2009-10

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…R 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligible to accumulate 25% (now 15%) of Rs. 2,57,376/- u/s 11 (1)(a). 29. For brevity and ready reference, the entire order of the Hon’ble Apex court is…

Indian Medical Association-Gujarat State Branch, Ahmedabad vs. The ITO, (Exemptions), Ward-1, Ahmedabad

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

ITA 326/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 326/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Indian Medical Association Gujarat State I.T.O.(Exemptions), Branch, Vs. Ward-1, Ama, 2Nd Floor, Ahmedabad. House, Nr. Natraj Cinema, Gandhigram Rly Crossing, Ahmedabad-380009. Pan: Aaat10762K

For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 11(1)(a)Section 250

…t may please be noted that the CIT(A) order in challenged before ITAT. The CIT9A) has no power issued guidelines which is contrary to law and against Supreme Court decision. The Supreme Court has held in the case of CIT vs Programme for Community Organization 248 ITR 1 (SC) that the accumulation as per section 11(1)(a) is to be allowed on gross income and not on net income. The CIT(A) has given the direction against the above referred SC decision. The relevant head note of the judgement is as under: The assessee trust received donation in the aggregate sum of Rs.2,57,376. It applied there out for its charitable p…

Shri Shridevi Charitable Trust, Tumkur vs. Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 226/BANG/2022[2013-14]Status: DisposedITAT Bangalore10 Jun 2022AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)(ITAT)
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 80G(5)(vi)

…is clear that 25% of income of the trust should be allowed as a deduction. We notice that the Co-ordinate Bench in the case of Shraddha Trust (supra) relied on the decision of Hon’ble Supreme Court in the case of CIT Vs. Programme for Community Organisation (248 ITR 1) (SC) and held as under: “7. The other grounds of appeal relates to Whether accumulation of income should be on gross receipt or net income after deducting the expenditure, is covered by the decision of the Hon'ble Supreme Court in the case of t77- vs. Programme for Community Organisation (248 ITR 1)(SC) wherein it was held that 25% should be calc…

Rajiv Gandhi Charitable Trust, New Delhi vs. JCIT (Exemption), Range- 2, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5196/DEL/2018[2014-15]Status: DisposedITAT Delhi31 May 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryrajiv Gandhi Charitable Vs. Jcit (Exemption) Trust, Jawahar Bhawan, Range – 2 3Rd Floor, Rajendra Prasad New Delhi Road, New Delhi

Section 12ASection 143(3)Section 80G(5)(vi)

…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 mandat…