CIT v. Programme for Community Organization

116 Taxmann 608Supreme Court of India2001#5122 most cited

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

A charitable or religious trust is entitled to accumulate 25% of its income, with donations received constituting its property for this purpose.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 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 as property

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

M/S. Bellary Educational Services Trust, Bellary vs. The Deputy Commissioner of Income Tax (Exemptions), Circel-1, Mangalore

In the result, appeal by the assessee is allowed

ITA 104/BANG/2021[2014-15]Status: DisposedITAT Bangalore03 Sept 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2014-15 M/S.Bellary Educational Services Trust, Vs. The Deputy Commissioner Of Income Tax T S Nos-823/B/2/23/C, Allipur Road, (Exemptions), Opp. Maruthi Showroom, Circle – 1, Mangalore. Bellary – 583 104. Pan : Aaatb 4649 N Appellant Respondent Appellant By : Shri. Shiva Prasad Reddy, Itp Respondent By : Shri. Elamurugu G, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 02.09.2021 Date Of Pronouncement : 03.09.2021 O R D E R Per N.V. Vasudevanthis An Appeal By The Assessee Against The Order Dated 21.01.2021 Passed By The Cit(A)-2, Panaji, Relating To Assessment Year 2014-15. 2. The Assessee Is A Trust Engaged In Providing Education In The District Of Bellary, State Of Karnataka. The Assessee Has Been Granted Registration U/S.12A Of The Income Tax Act, 1961 (Act) By The Cit(E), Bengaluru, W.E.F. 01.03.2002. For Assessment Year 2014-15, The Assessee Filed Return Of Income On 10.11.2015 Declaring A Total Income Of Rs.29,68,920/-. The Income Of The Assessee Before Application Of Income For Charitable Purpose As Per The Audited Books Of Account Was A Sum Of Rs.15,94,43,856/-. The Assessee Claimed A Sum Of Rs.2,39,16,578/- As Accumulation Of Income For Charitable Purpose In Future As Permitted Under Section 11(1)(A) Of The Page 2 Of 7 Income Tax Act, 1961(Hereinafter Called 'The Act'). The Said Provisions Permits Accumulation Of Income To The Extent Of 15% For Application For Charitable Purpose In Future. The Audit Report In Form 10B Was Also Filed Along With The Return Of Income.

For Appellant: Shri. Shiva Prasad Reddy, ITPFor Respondent: Shri. Elamurugu G, JCIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s.Bellary Educational Services Trust, Vs. The Deputy Commissioner of Income Tax T S Nos-823/B/2/23/C, Allipur Road, (Exemptions), Opp. Maruthi Showroom, Circle – 1, Mangalore. Bellary – 583 104. PAN : AAATB 4649 N APPELLANT RESPONDENT Appellant by : Shri. Shiva Prasad Reddy, ITP Respondent by : Shri. Elamurugu G, JCIT(DR)(ITAT), Bengaluru Date of hearing : 02.09.2021 Date of Pronouncement : 03.09.2021 O R D E R Per N.V. Vasudevan, Vice Presid…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

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

ITA 362/BANG/2016[2008-09]Status: DisposedITAT Bangalore26 Dec 2017AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Pramod Kumar Singh, CIT-II (D.R)
Section 10Section 12ASection 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.1224/Bang/2015 (Assessment Year : 2011-12) M/s. Moogambigai Charitable and Educational Trust, RR College of Management Studies, Ramahalli Cross, Kumbalgode, Bangalore-560 060. …. Appellant. Vs. The Addl. Director of Income Tax (Exemptions), Range 17, Bangalore. ….. Respondent. Appellant By : Shri M. Karunakaran, Advocate. Respondent By : Shri Pramod Kumar Singh, CIT-II (D.R) Date of Hearing : 10.5.2016. Date of Pronouncement : 13.7.2016. O R D E R P…

M/S Rajajinagar Parents Education Society, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 737/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2011-12

For Appellant: Shri A.R. Vivek, AdvocateFor Respondent: Smt Padma Meenakshi, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 2(24)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “ B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Rajajinagar Parents Vs. The Deputy Director of Education Society, Income Tax (Exemptions), CA-2V Block, Rajajinagar, Circle 17(2), Bangalore – 560 010. Bangalore. PAN: AAATR 5640K APPELLANT RESPONDENT Appellant by : Shri A.R. Vivek, Advocate Respondent by : Smt Padma Meenakshi, Jt.CIT(DR)(ITAT), Bengaluru Date of hearing : 07.11.2017 Date of Pronouncement : 10.11.2017 O R D E R Per Sunil Kumar Yadav, Judicial Member This appeal is…