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

DCIT(E), Circle- 1(1), New Delhi vs. Flt. Lt. Rajan Dhall Charitable Trust, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2457/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla

Section 11Section 12ASection 143(3)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT(E), Vs. Flt Lt. Rajan Dhall Circle – 1(1) Charitable Trust New Delhi Sector – B, Pocket – 1, Mahipal Complex, Aruna Asaf Ali Marg, Vasant Kunj PAN : AAATF 0185 H New Delhi, Delhi (APPELLANT) (RESPONDENT) Assessee by Shri R. M. Mehta, CA. Revenue by Ms. Sangeeta Yadav, Sr. D.R. Date of hearing: 03.03.2022 Date of Pronouncement: 11.03.2022 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the or…

The ACIT(E), Circle-1, Ahmedabad vs. Utthan Seva Sansthan, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

For Appellant: Shri Pramod Kedia, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 80G(5)

…“3. With the assistance of the ld.representative, we have gone through the record carefully. The ld.counsel for the assessee has placed on record a copy of the judgment of the Hon'ble Supreme Court in the case of CIT Vs. Programme for Community Organisation, 248 ITR 1 = 166 CR 401 (SC). We find that this decision has silenced the controversy. It is very small decision. It read as under: 1. The questions that were referred to the High Court for consideration, at the instance of the revenue, read thus : "1. Whether, on the facts and in the circumstances of the case and on an interpretation of the relevant provis…

The ACIT, (Exemption) Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

The appeal of the Revenue is dismissed

ITA 687/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Jan 2022AY 2008-09
For Appellant: Shri S. N. Soparkar, Sr. Advocate with Shri Parin ShahFor Respondent: Shri Alpesh Parmar, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 234BSection 250(6)

…td. ( 199 ITR 043.The Ld. Counsel for the assessee on the other hand stated that the issue is no longer res integra having been decided by the Hon’ble Apex Court in favour of the assessee in the case of CIT vs. Programme for Community Organization reported in 248 ITR 1 (SC). He further pointed out that the said decision was followed by the ITAT Kolkata Bench in the case of Kanehialall Lohia Trust vs. ITO (Exemption) Ward-1(4), Kolkata reported in [2020] 120 taxmann.com 208. He also drew out attention to the decision of the ITAT Pune Bench in the case of Maharshi Karve Stree Shikshan Samstha Karvenagar vs. ITO, Wa…

Sai Sathya Sai Central Trust, Bangalore vs. Additional Director of Income Tax (Exemption) Range-17, Bangalore

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

ITA 1129/BANG/2017[2011-12]Status: DisposedITAT Bangalore20 Dec 2021AY 2011-12

Bench: Shri George George K & Shri B.R Baskaranassessment Year : 2011-12

For Appellant: Shri V Chandrashekar, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT (DR)
Section 10Section 11Section 11(5)Section 12ASection 70

…medical units constituted such services for which some consideration was charged. As far as the income from donation is concerned, the 15% accumulation is to be calculated on the gross amount as held in the case of CIT vs. Programme for Community Organisation 248 ITR 1(SC). The AO is directed to recomputed accordingly. This ground, therefore, partly succeeds.” 6.3 Before us, the Ld A.R placed heavy reliance on the decision rendered by the co-ordinate bench in the case of Jyothy Charitable Trust vs. DCIT (ITA No.662/Bang/2015 dated 14-08-2015) and contended that the deduction for accumulation @ 15% is to be allow…

M/S. C R Nagappa and Sons, Bangalore vs. Deputy Commissioner of Income Tax (CPC), Bangalore

Accordingly these Grounds raised by assessee is allowed for statistical purposes

ITA 701/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Sandeep Chalapathy, C.AFor Respondent: Shri Kannan Narayanan, JCIT (DR)
Section 11Section 11(1)(a)Section 12ASection 143Section 143(1)Section 154Section 24

…ion under law is very clear that deduction under section 11(1)(a) of the Act, is to be allowed on gross receipts. In support he placed reliance on the decision of Hon'ble Supreme Court in case of CIT vs. Programme for Community Organisation reported in (2001) 248 ITR 1. 6.4 The Ld.AR submitted that, not following the decision of Hon'ble Supreme Court, amounts to mistake a print on record and hence it is rectifiable under section 154 of the Act. 6.5 On the contrary, the Ld.DR relied on the orders passed by authorities below. 7. We have perused the vision that was where both sides in the light of the records placed…

Pr. Commissioner of Income Tax vs. M/S. Moogambigai

In the result, the appeal is disposed of

ITA/1/2017HC Karnataka09 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 11Section 260Section 260A

…ainst the revenue in 'COMMISSIONER OF INCOME-TAX Vs. RAJASTHAN AND GUJARATI CHARITABLE FOUNDATION' (2018) 402 ITR 441 (SC)Iand another decision of Supreme Court in 'COMMISSIONER OF INCOME-TAX Vs. PROGRAMME FOR COMMUNITY ORGANISATION' (2001) 248 ITR 1 (SC). The aforesaid submission could not be disputed by the learned counsel for the revenue. 5 4. From perusal of the record, we find that the substantial question of law No.2 is covered by the aforesaid decisions of the Supreme Court. Therefore, the same is answered against the revenue and in favour of the assessee. 5. However,…

M/S. Calcutta Cricket & Football Club, Kolkata vs. ITO, Exemption, Ward 1(1). Kolkata, Kolkata

In the result, appeal of the assessee is allowed

ITA 499/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11(1)(a)Section 11(2)Section 250

…of the Act , should be allowed for accumulation or set aside u/s 11(1)(a) of the Act , should be allowed for accumulation or set aside u/s 11(1)(a) of the Act. b) CIT v. Programme for Community Organisation CIT v. Programme for Community Organisation [2001] 248 ITR 1/ 116 [2001] 248 ITR 1/ 116 wherein, it was held as follows:- Taxman 608 (SC), “3. The question that really requires consideration is whether, for the purposes of The question that really requires consideration is whether, for the purposes of The question that really requires consideration is whether, for the purposes of section 11(1)(a) of the In…

M/S. Sahara Utsarga Welfare Society, Kolkata vs. DCIT(E), Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1804/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Satbeer Singh Godara, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2011-12 M/S. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Ca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 21St, 2020 Date Of Pronouncing The Order : January 8Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 11(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Shri Satbeer Singh Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2011-12 M/s. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [PAN : AADTS 6744 E] Vs. Deputy Commissioner of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances by: Shri A.K. Tulsiyan, CA, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D/R, appearing on be…

Jan Priya Trust, Kolkata vs. I.T.O.(Exemption)-1(1), Kolkata

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

ITA 903/KOL/2019[2012-13]Status: DisposedITAT Kolkata21 Oct 2020AY 2012-13

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2012-13 Jan Priya Trust Vs. Income-Tax Officer (Exemption), Ward- (Pan: Aaatj0335M) 1(1), Kolkata.

Section 11Section 11(1)(a)Section 12A

…on the issue held as follows (page 73 of 272 ITR (AT)) : '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 CIT v. Programme for Community Organisation [2001] 248 ITR 1 (SC). In the decision, their Lordships, after taking note of provisions of section 11 (1 )(a), have held as under (page 2 of 248 ITR) : "Having regard to the plain language of the above provision, it is clear that a charitable or religious trust is entitled to accumulate twentyfive per cent of its income derived from property held under trust. For…

Gnyan Dham Vapi Charitable Trust, Vapi vs. The DCIT(Exemptions), Circle-2, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2208/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Aug 2020AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2208/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri S. N. Soparkar, Sr. Advocate
Section 11(1)(a)

…f the co-ordinate bench in Maharshi Karve Stree Shikshan Samstha Karvenagar vs. ITO 174 ITD 591 (Pune) which, in turn, inter alia relied upon the observations made by the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation [2001] 248 ITR 1 (SC) and Addl.CIT vs. A. L. N. Rao Charitable Trust [1995] 216 ITR 697 (SC). It was thus contended on behalf of the assessee that trust is entitled to whole of the deficit resulting from excess application of its income without any artificial reduction equivalent to 15% entitlement contemplated under s.11(1)(a) of the Act. 7. The learned DR, on th…

Eastern Zonal Cultural Centre, Kolkata vs. I.T.O., Ward-1(2)(Exemption), Kolkata

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

ITA 1870/KOL/2019[2014-15]Status: DisposedITAT Kolkata24 Jul 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2014-15 Eastern Zonal Cultural Centre.......................................................................………………....….....Appellant Ia-290, ‘Aikatan’ Sec-Iii Salt Lake Kolkata – 700 097 [Pan : Aaaae 7190 E] Vs. Income Tax Officer, Ward-1(2), Exemption, Kolkata.................……...........….……....…… Respondent

Section 11Section 11(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2014-15 Eastern Zonal Cultural Centre.......................................................................………………....….....Appellant IA-290, ‘AIKATAN’ Sec-III Salt lake Kolkata – 700 097 [PAN : AAAAE 7190 E] Vs. Income Tax Officer, Ward-1(2), Exemption, Kolkata.................……...........….……....…… Respondent Appearances by: Shri Gautam Banerjee, FCA, appeared on behalf of the assessee. Shri Supriyo P…

M/S. Sahara Utsarga Welfare Society, Kolkata vs. DCIT(E), Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 927/KOL/2019[2013-14]Status: DisposedITAT Kolkata13 Jul 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2013-14 M/S. Sahara Utsrga Welfare Society…………………….................................……………….…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Fca Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 13Th, 2020 Date Of Pronouncing The Order : July 13Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member) [VIRTUAL COURT HEARING] Assessment Years: 2013-14 M/s. Sahara Utsrga Welfare Society…………………….................................……………….…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [PAN : AADTS 6744 E] Vs. Deputy Commissioner of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances by: Shri A.K. Tulsiyan, FCA appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, D/R, appearing on behalf of the Revenue. Date of concluding the hearing : J…

Shree Ram Trust, Kolkata vs. I.T.O., Ward-1(3), Kolkata

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

ITA 2496/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 May 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm ]

Section 11(1)Section 11(1)(a)Section 11(1)(d)

…on the issue held as follows (page 73 of 272 ITR (AT)) : '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 CIT v. Programme for Community Organisation [2001] 248 ITR 1 (SC). In the decision, their Lordships, after taking note of provisions of section 11 (1 )(a), have held as under (page 2 of 248 ITR) : "Having regard to the plain language of the above provision, it is clear that a charitable or religious trust is entitled to accumulate twenty­five per cent of its income derived from property held under trust. For…

Nandalal Tolani Charitable Trust, Mumbai vs. ADIT (E) - II (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 6949/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Jan 2020AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Nandlal Tolani Vs. Asst. Director Of Income Charitable Trust Tax (Exem.)Ii(2), Mumbai 10-A, Bakhtawar R.P.Goenka Marg Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaatn0043Q (Appellant) .. (Respondent)

Section 11Section 11(2)Section 143(3)Section 2(45)Section 24Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM M/s. Nandlal Tolani Vs. Asst. Director of Income Charitable Trust Tax (Exem.)II(2), Mumbai 10-A, Bakhtawar R.P.Goenka Marg Nariman Point, Mumbai – 400 021 PAN/GIR No. AAATN0043Q (Appellant) .. (Respondent) Assessee by Shri Venkatraman Revenue by Ms. Kavita P Kaushik Date of Hearing 09/01/2020 Date of Pronouncement 15/01/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.6949/Mum/2018 for A.Y.2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-1, Mumbai in…

Improvement Trust, Fatehabad vs. ITO (Exemptions), Rohtak

Appeal of the assessee is partly allowed

ITA 6334/DEL/2016[2013-14]Status: DisposedITAT Delhi14 Jan 2020AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.N.Charyimprovement Trust Fatehabad, Vs. Ito(Exemptions), Near Bus Stand, Rohtak Fatehabad Pan: Aaati6435P (Appellant) (Respondent)

For Appellant: Shri Ashok Goyal, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 11Section 12Section 143Section 24

…courts of law as representing the correct interpretation of the relevant provisions and the requirement of the la w, as in the case of CIT vs. Programme for Community Organisation [1997] 228 ITR 620 (Ker), since approved by the apex court (reported at [2001] 248 ITR 1 (SC), to which (latter) decision reference stands also made by the Id. CIT(A). This aspect of the matter, i. e., the manner of computation of income of a charitable or religious trust/institution which has to be applied for the said purposes, has been a subject matter of a number of decisions, as by the hon'ble jurisdictional High Court in the case…

Shantaram Bhat Charitable Trust, Mumbai vs. CIT (A)- 1 Mumbai, Mumbai

In the result, appeal by the assessee stands partly allowed

ITA 3364/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Nov 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 11(1)Section 2(45)Section 24Section 5

…t, the Hon'ble ITAT vide its order No. ITA Nos. 6970 & 199/Mum/2011 and ITA no. 1111/Mum/2011 gas declined the claim of standard deduction of the appellant u/s 24(a) of the IT Act. Reliance is also places on CIT vs. Programme for Community Organization [2001] 248 ITR 1 (SC) and CIT vs. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 (Mad) wherein it is clearly laid down that the income a trust is that which is available, so that the same is to be considered and arrived at in the commercial sense and it is not computed under any head of income. c. In view of the facts mentioned above, the appellan…

Nandlal Tolani Charitable Trust, Mumbai vs. ITO (E)2(1), Mumbai

In the result, appeal filed by the assessee is dimissed

ITA 106/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 Mar 2019AY 2012-13

Bench: Shri Sandeep Gosain () & Shri G Manjunatha () Nandlal Tolani Charitable Vs Ito (E)-2(1), Mumbai Trust, 10-A, Bhkhtawar, Nariman Point, Mumbai 400 021 Pan : Aaatn0043Q Appellant Respondednt

Section 11Section 11(2)Section 12ASection 24

…courts of law as representing the correct interpretation of the relevant provisions and the requirement of the la w, as in the case of CIT vs. Programme for Community Organisation [1997] 228 ITR 620 (Ker), since approved by the apex court (reported at [2001] 248 ITR 1 (SC), to which (latter) decision reference stands also made by the Id. CIT(A). This aspect of the matter, i. e., the manner of computation of income of a charitable or religious trust/institution which has to be applied for the said purposes, has been a subject matter of a number of decisions, as by the hon'ble jurisdictional High Court in the case…

The ITO, (Exemptions), Ward-2, Ahmedabad vs. Utthan Seva Sansthan, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2017/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2017/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Lalit P. Jain, Sr. D.R
Section 11Section 11(1)(a)

…“3. With the assistance of the ld.representative, we have gone through the record carefully. The ld.counsel for the assessee has placed on record a copy of the judgment of the Hon'ble Supreme Court in the case of CIT Vs. Programme for Community Organisation, 248 ITR 1 = 166 CR 401 (SC). We find that this decision has silenced the controversy. It is very small decision. It read as under: 1. The questions that were referred to the High Court for consideration, at the instance of the revenue, read thus : "I. Whether, on the facts and in the circumstances of the case and on an interpretation of the relevant provis…

Deputy Commissioner of Income-Tax vs. Maharshi Karve Stree Shikshan Sanstha

In the result, both the appeals of assessee and Revenue are dismissed

ITA 1715/PUN/2016[2008-09]Status: HeardITAT Pune12 Dec 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Divya Bajpai, CIT
Section 10Section 11(1)(a)Section 11(4)Section 143(3)Section 147Section 148

…, it has been held that the exemption u/s 11(1)(a) i.e. of 15% is an absolute exemption and the application of Section 11(2) does not extend to nullify the absolute exemption. Further, Hon'ble Supreme Court in the case of Programme for Community Organization [248 ITR 1] held that a charitable trust is entitled to accumulate 15% of the receipts without considering the expenditure and the application made on the objects of the trust. Accordingly, in view of the above decisions, the method of computation of deficit is correct. The excess application is permitted to be carried forward in the subsequent years. Further…

Maharshi Karve Stree Shikshan Samstha vs. Income-Tax Officer

In the result, both the appeals of assessee and Revenue are dismissed

ITA 1409/PUN/2016[2008-09]Status: DisposedITAT Pune12 Dec 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1409/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Maharshi Karve Stree Shikshan Samstha Karvenagar, अऩीऱाथी/Appellant Pune – 411052 …. Pan: Aaatm1969L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 11(1), Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Divya Bajpai, CIT
Section 10Section 11(1)(a)Section 11(4)Section 143(3)Section 147Section 148

…, it has been held that the exemption u/s 11(1)(a) i.e. of 15% is an absolute exemption and the application of Section 11(2) does not extend to nullify the absolute exemption. Further, Hon'ble Supreme Court in the case of Programme for Community Organization [248 ITR 1] held that a charitable trust is entitled to accumulate 15% of the receipts without considering the expenditure and the application made on the objects of the trust. Accordingly, in view of the above decisions, the method of computation of deficit is correct. The excess application is permitted to be carried forward in the subsequent years. Further…