CIT v. Programme for Community Organization

116 Taxmann 608Supreme Court of India2001#5208 most cited

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

A charitable or religious trust is entitled to accumulate twenty-five per cent of the income derived from property held under the trust. Donations received by the assessee constitute its property for the purpose of calculating this accumulation.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Programme for Community Organization · section 11(1)(a) · accumulation of income · charitable trust · 25% accumulation · donations · gross income · surplus after application

Also reported as

166 CTR 401

Sections most often in play

Section 1961Section 11(1)(a)Section 10(23C)(via)Section 10(23C)(via) of the Income Tax ActSection 11(1) Explanation 2Section 11(1)(a) of the Income Tax ActSection 11(4A)Section 11(4A) of the Income Tax Act

Issues it is cited on

mutuality principlesection 2(13)section 11(6)section 11(4a)section 2(11)section 13(8)section 11(5)section 11(1)(a)accumulation of incomeonus of proofopening wdvjda

Judgments citing CIT v. Programme for Community Organization

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 11Section 143(3)Section 2(15)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 1123/Kol/2024 Assessment Year: 2018-19 The Institute of Indian Foundrymen Vs. ITO, Ward-1(3) (Exemption), Kolkata. IIF Center, 335, Rajdanga Main Road, Kolkata-700107. (PAN:AAATT6606M) Appellant Respondent Date of conclusion of Hearing 18.09.2024 Date of Pronouncement 15.10.2024 For the Assessee Shri Sunil Surana, AR For the Respondent Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assessee is against the revisionary order passed u/s. 263 o…

DY. COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-8(2), MUMBAI, MUMBAI vs. JASLOK HOSPITAL AND RESEARCH CENTRE, MUMBAI

In the result, the appeals of the revenue bearing ITA Nos 2460,2462, 2657,

ITA 2677/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Oct 2024AY 2013-14

Bench: Shri Anikesh Banerjee & Miss. Padmavathy S.

For Appellant: Shri Madhur Agarwal / Shri AtulFor Respondent: Shri Vivek Perampurna (CIT-DR) / Ms
Section 11Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S., ACCOUNTANT MEMBER I.T.A 2462/Mum/2024 - A.Y. 2006-07 I.T.A 2460/Mum/2024 - A.Y. 2008-09 I.T.A 2677/Mum/2024 - A.Y. 2013-14 I.T.A 2657/Mum/2024 - A.Y. 2015-16 I.T.A 2676/Mum/2024 - A.Y. 2016-17 Dy. Commissioner of Income vs Jaslok Hospital and Research Tax – Central Circle-8(2), Centre, Mumbai Mumbai, 15, Dr. G.Deshmukh Marg, Mumbai, 6th Room No.658, Floor, 400026 Aayakar Bhawan, M.K. Road, PAN: AAAAJ0028Q Mumbai-400 020 APPELLANT RESPONDENT C.O. No.163 & 164/Mum/2024 (Arising ou…

DCIT-CC-8(2), MUMBAI , MUMBAI vs. JASLOK HOSPITAL AND RESEARCH CENTRE, MUMBAI

In the result, the appeals of the revenue bearing ITA Nos 2460,2462, 2657,

ITA 2657/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Oct 2024AY 2015-16

Bench: Shri Anikesh Banerjee & Miss. Padmavathy S.

For Appellant: Shri Madhur Agarwal / Shri AtulFor Respondent: Shri Vivek Perampurna (CIT-DR) / Ms
Section 11Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S., ACCOUNTANT MEMBER I.T.A 2462/Mum/2024 - A.Y. 2006-07 I.T.A 2460/Mum/2024 - A.Y. 2008-09 I.T.A 2677/Mum/2024 - A.Y. 2013-14 I.T.A 2657/Mum/2024 - A.Y. 2015-16 I.T.A 2676/Mum/2024 - A.Y. 2016-17 Dy. Commissioner of Income vs Jaslok Hospital and Research Tax – Central Circle-8(2), Centre, Mumbai Mumbai, 15, Dr. G.Deshmukh Marg, Mumbai, 6th Room No.658, Floor, 400026 Aayakar Bhawan, M.K. Road, PAN: AAAAJ0028Q Mumbai-400 020 APPELLANT RESPONDENT C.O. No.163 & 164/Mum/2024 (Arising ou…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

ITA 1270/BANG/2024[2019-20]Status: DisposedITAT Bangalore23 Sept 2024AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Sandeep, CAFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 11(1)Section 11(1)(a)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1269 & 1270/Bang/2024 Assessment years : 2017-18 & 2019-20 Arya Vysya Sangha, Vs. The Income Tax Officer, 1, Vasavi Mahal, Ward 1, Vasavi Mahal Road, Hubli. Chitradurga H.O., Chitradurga – 577 501. PAN : AAATA 4349Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, CA Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member These appea…

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

ITA 1269/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Sandeep, CAFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 11(1)Section 11(1)(a)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1269 & 1270/Bang/2024 Assessment years : 2017-18 & 2019-20 Arya Vysya Sangha, Vs. The Income Tax Officer, 1, Vasavi Mahal, Ward 1, Vasavi Mahal Road, Hubli. Chitradurga H.O., Chitradurga – 577 501. PAN : AAATA 4349Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, CA Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member These appea…

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A No. 499/Kol/2024 Assessment Year: 2018-19 The Institute of Indian Foundrymen Vs. ITO (Exemption), Ward-1(3), Kolkata (PAN: AAATT 6606 M) ( अपीलाथ# ) Respondent /("%यथ#) Appellant / 30.05.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 28.06.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri Sunil Surana, A.R "नधा34रती क( ओर से For th…

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen Vs. ITO, Ward-1(3), Exempt, Kolkata (PAN: AAATT 6606 M) ( अपीलाथ" ) Respondent / !यथ" Appellant / Date of Hearing / सुनवाई 04.04.2024 क$ "त&थ Date of Pronouncement/ 12.04.2024 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Sunil Surana, A.R "नधा"/रती…

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen Vs. ITO, Ward-1(3), Exempt, Kolkata (PAN: AAATT 6606 M) ( अपीलाथ" ) Respondent / !यथ" Appellant / Date of Hearing / सुनवाई 04.04.2024 क$ "त&थ Date of Pronouncement/ 12.04.2024 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Sunil Surana, A.R "नधा"/रती…

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen Vs. ITO, Ward-1(3), Exempt, Kolkata (PAN: AAATT 6606 M) ( अपीलाथ" ) Respondent / !यथ" Appellant / Date of Hearing / सुनवाई 04.04.2024 क$ "त&थ Date of Pronouncement/ 12.04.2024 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Sunil Surana, A.R "नधा"/रती…

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी संजय गग","या"यक सद"य एवं "ी राजेश कुमार, लेखा सट"य के सम" [Before Shri Sanjay Garg , Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 906/Kol/2023 Assessment Year: 2014-15 The Institute of Indian Foundrymen Vs. ITO, Ward-1(3), Exempt, Kolkata (PAN: AAATT 6606 M) ( अपीलाथ ) "#यथ ( ) Appellant / Respondent / Date of Hearing / सुनवाई 02.01.2024 क& "त(थ Date of Pronouncement/ 18.03.2024 आदेश उ+घोषणा क& "त(थ For the Appellant/ Shri Sunil Surana, A.R "नधा"1रती क& ओर से For the Respondent/ Shr…

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजपाल यादव, उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri RajpalYadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 933 & 934/Kol/2023 Assessment Years : 2013-14 & 2014-15 Indian Chamber of Commerce Vs. DCIT, Circle-1(1), Exemption, Kolkata (PAN: AAATI 1141 G) Appellant / (अपीलाथ!) Respondent / ("#यथ!) Date of Hearing / सुनवाई 06.11.2023 क& 'त(थ Date of Pronouncement/ 22.12.2023 आदेश उ*घोषणा क& 'त(थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Lat…

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजपाल यादव, उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri RajpalYadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 933 & 934/Kol/2023 Assessment Years : 2013-14 & 2014-15 Indian Chamber of Commerce Vs. DCIT, Circle-1(1), Exemption, Kolkata (PAN: AAATI 1141 G) Appellant / (अपीलाथ!) Respondent / ("#यथ!) Date of Hearing / सुनवाई 06.12.2023 क& 'त(थ Date of Pronouncement/ 22.12.2023 आदेश उ*घोषणा क& 'त(थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Lat…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER ACIT, 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 followi…

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

…fect that the assessee is entitled to exemption of 25% on Rs. 2,57,376/- and not on Rs. 87,010/-“ (here Rs. 2,57,376 is the gross income and Rs. 87,010/- is the surplus after application. iii) CIT vs Programme for Community Organization reported in 248 ITR 1/166 CTR 401 (SC) The revenue went on appeal before the Supreme Court against the judgment of the Hon’ble Kerala High Court mentioned above. The Hon’ble Supreme Court confirmed the view of the Hon’ble High Court and held (166 CTR 401 (at page 401): “having regard to the plain language of the above provisions, it is clear that charitable or religious trust i…

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

…fect that the assessee is entitled to exemption of 25% on Rs. 2,57,376/- and not on Rs. 87,010/-“ (here Rs. 2,57,376 is the gross income and Rs. 87,010/- is the surplus after application. iii) CIT vs Programme for Community Organization reported in 248 ITR 1/166 CTR 401 (SC) The revenue went on appeal before the Supreme Court against the judgment of the Hon’ble Kerala High Court mentioned above. The Hon’ble Supreme Court confirmed the view of the Hon’ble High Court and held (166 CTR 401 (at page 401): “having regard to the plain language of the above provisions, it is clear that charitable or religious trust i…

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

…fect that the assessee is entitled to exemption of 25% on Rs. 2,57,376/- and not on Rs. 87,010/-“ (here Rs. 2,57,376 is the gross income and Rs. 87,010/- is the surplus after application. iii) CIT vs Programme for Community Organization reported in 248 ITR 1/166 CTR 401 (SC) The revenue went on appeal before the Supreme Court against the judgment of the Hon’ble Kerala High Court mentioned above. The Hon’ble Supreme Court confirmed the view of the Hon’ble High Court and held (166 CTR 401 (at page 401): “having regard to the plain language of the above provisions, it is clear that charitable or religious trust i…

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

…fect that the assessee is entitled to exemption of 25% on Rs. 2,57,376/- and not on Rs. 87,010/-“ (here Rs. 2,57,376 is the gross income and Rs. 87,010/- is the surplus after application. iii) CIT vs Programme for Community Organization reported in 248 ITR 1/166 CTR 401 (SC) The revenue went on appeal before the Supreme Court against the judgment of the Hon’ble Kerala High Court mentioned above. The Hon’ble Supreme Court confirmed the view of the Hon’ble High Court and held (166 CTR 401 (at page 401): “having regard to the plain language of the above provisions, it is clear that charitable or religious trust i…

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