CIT v. Punyarpan Charitable Trust

145 ITR 29High Court#7665 most cited

What is CIT v. Punyarpan Charitable Trust authority for?

A trust must provide evidence that corpus donations were made with specific directions to form part of the trust's corpus to claim exemption under Section 11.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2018.

Also referred to as

CIT v Punyarpan Charitable Trust · CIT v Shri Billeswara Charitable · Section 11 · corpus donations · exemption · charitable trust · specific direction · evidence

Judgments citing CIT v. Punyarpan Charitable Trust

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. Income Tax Officer (Exemption)- 1(3), Mumbai

ITA 6954/MUM/2017[2014-15]Status: DisposedITAT Mumbai04 Jul 2018AY 2014-15

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. Income Tax Officer (Exemption)- 1(3), Mumbai

ITA 6953/MUM/2017[2013-14]Status: DisposedITAT Mumbai04 Jul 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. Income Tax Officer (Exemption)- 1(3), Mumbai

ITA 6952/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

ITO (E) 1(3), Mumbai vs. Free Trade Union, Mumbai

ITA 3801/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

ITO (E) 1(3), Mumbai vs. Free Trade Union, Mumbai

ITA 3800/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

ITO (E) 1(3), Mumbai vs. Free Trade Union, Mumbai

ITA 3795/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Jul 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

ITO (E) 1(3), Mumbai vs. Free Trade Union, Mumbai

ITA 3794/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Jul 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

ITO (E) 1(3), Mumbai vs. Free Trade Union, Mumbai

ITA 3793/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jul 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Central 4, Mumbai

ITA 3084/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Jul 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Central 4, Mumbai

ITA 3083/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Jul 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Central 4, Mumbai

ITA 3082/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Ventral 4, Mumbai

ITA 3081/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-4, Mumbai

ITA 3080/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jul 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

Asst CIT CC 43, Mumbai vs. Free Trade Union Multipurpose Project Trust, Mumbai

ITA 1336/MUM/2014[2003-04]Status: DisposedITAT Mumbai16 Dec 2015AY 2003-04

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…al Mills & Stemers PRE. Association 140 ITR 0586 (Call) e) CIT vs. Vanchi Trust & Anr. 127 ITR 0227 (Kerala) f) CIT vs. Bal Utkarsh Society 119 ITR 0137 (Gujarat) g) CIT vs Punyarpan Charitable Trust 166 ITR 0214 (Cal) h) CIT vs Shri Billeswara Charitable 145 ITR 29 (Mad) i) M.N. Desai Charitable Trust Vs. CIT 246 ITR 452 (Guj) j) Trustees of Kilachand Foundation 172 ITR 0382 (Bom) k) CIT vs Eternal Science of Man’s society 128 ITR 456 (Del)” 14. We have heard both the parties, perused materials on record and gone through orders of authorities below. It is an admitted fact that exemption u/s 11 has been d…

CIT v. Punyarpan Charitable Trust (145 ITR 29) — Cited in 14 Judgments | BharatTax