CIT v. Raipur Pallottine Society

180 ITR 579High Court1989#1448 most cited

What is CIT v. Raipur Pallottine Society authority for?

Depreciation is deductible when computing the income of a charitable trust under Section 11, and treating both depreciation and capital expenditure as an application of income for charitable purposes does not amount to a double deduction.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Raipur Pallottine Society · 180 ITR 579 · Section 11 depreciation · charitable trust income · application of income · double deduction · depreciation allowance for trusts · exemption under Section 11 · capital expenditure application · Section 11(1)(a) · Madhya Pradesh High Court · charitable purpose income

Sections most often in play

Section 11Section 13(2)Section 13(3)Section 143(3)Section 10Section 10(23C)(iiiad)Section 11(6)Section 12A

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 11(1)(a)section 10(23c)section 2(15)

Judgments citing CIT v. Raipur Pallottine Society

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

ITA 406/CHNY/2025[2011]Status: DisposedITAT Chennai25 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Mr. Kumar Chandan, JCITFor Respondent: Shri. Y.Sridhar, F.C.A
Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 143(1)Section 143(3)

…on and capital expenses as application does not amount to double deduction. - CIT vs. Society of Sisters of St.Anne (146 ITR 28 – Karnataka) - CIT vs. Sheth Manilala Ranchhoddas Vishram Bhavan Trust (198 ITR 598 – Gujarat) - CIT vs. Raipur Pallottine Society (180 ITR 579 – Madhya Pradesh) - CIT vs. Leelavathi Kirtilal Mehta Medical Trust (54 Taxmann.com 247 – Bombay V. EXEMPTION UNDER SECTION 11 7. We request you to direct the learned AO to allow exemption under section 11 as claimed in the return of income and accept the figures so returned in the light of the submissions in paragraphs 2 to 5 above. 6. Conside…

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 362/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R
Section 10Section 11Section 12ASection 147Section 148

…so taken the view that depreciation is deductible are the Hon'ble Karnataka High Court in the case of CIT Vs. Society of the Sisters of St. Anne(1984) 146 ITR 28 and the Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Raipur Pallottine Society (1989) 180 ITR 579. In CIT Vs. Seth Manilal Ranchhoddas Vishram Bhavan Trust(1992) 105 CTR (Guj.) 303 it was held that depreciation should be allowed while computing such income under section 11(i) (a). The Contention of the appellant is further supported by the following judgments. A. DIT Vs. Vishwa Jagriti Mission (2014) 47 Taxman 56 (Delhi HC) wherein it was hel…

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 361/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R
Section 10Section 11Section 12ASection 147Section 148

…so taken the view that depreciation is deductible are the Hon'ble Karnataka High Court in the case of CIT Vs. Society of the Sisters of St. Anne(1984) 146 ITR 28 and the Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Raipur Pallottine Society (1989) 180 ITR 579. In CIT Vs. Seth Manilal Ranchhoddas Vishram Bhavan Trust(1992) 105 CTR (Guj.) 303 it was held that depreciation should be allowed while computing such income under section 11(i) (a). The Contention of the appellant is further supported by the following judgments. A. DIT Vs. Vishwa Jagriti Mission (2014) 47 Taxman 56 (Delhi HC) wherein it was hel…

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

ITA 424/JPR/2022[2010-11]Status: DisposedITAT Jaipur22 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A)&For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11(2)Section 147Section 148Section 151Section 24Section 253(3)

…] (Kar)  CIT vs. Bhoruka Public Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Income Tax (Exemption) vs. FramjeeCawasjee Institute [109 CTR 463] (Bom) 3.2. Hon’ble ITAT Jaipur in the case of Compucom Foundation- ITA NO. ITA NO: 900/JP/16 has also agreed to the above contention of the assesse…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DEPUTY COMMISSIONER OF INCOME-TAX,(EXEMPTION) CIRCLE ,, PUNE vs. THE BISHOPS EDUCATION SOCIETY,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…king Personnel Selection (IBPS)(2003) 264 ITR 110 (Bom) (b) G.K.R. Charities v Deputy Director of IT (Exemptions)-I (2012) 051 SOT 0538 (Chen Trib) (c) CIT v Society of The Sisters of St. Anne (1984) 146 ITR 28 (Kar) (d) CIT v Raipur Pallottine Society (1989) 180 ITR 579 (MP) (e) CIT v Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj) (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H) (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.) (i) Commissioner of Inco…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. SHIVNAGAR VIDYA PRASARAK MANDAL,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…king Personnel Selection (IBPS)(2003) 264 ITR 110 (Bom) (b) G.K.R. Charities v Deputy Director of IT (Exemptions)-I (2012) 051 SOT 0538 (Chen Trib) (c) CIT v Society of The Sisters of St. Anne (1984) 146 ITR 28 (Kar) (d) CIT v Raipur Pallottine Society (1989) 180 ITR 579 (MP) (e) CIT v Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj) (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H) (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.) (i) Commissioner of Inco…

ACIT, NEW DELHI vs. INDIA TRADE PROMOTION ORGANIZATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2110/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ved Prakash Mishra, Sr.D.RFor Respondent: None
Section 10(23)(iv)Section 11(1)Section 12ASection 143(3)Section 25Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 2110/DEL/2017 Assessment Year 2012-13 ACIT, v. India Trade Promotion Circle-1(1), Organization Pragati New Delhi. Bhawan, Pragati Maidan, New Delhi. TAN/PAN: AAAT12955C (Appellant) (Respondent) Appellant by: Shri Ved Prakash Mishra, Sr.D.R. Respondent by: None Date of hearing: 12 01 2021 Date of pronouncement: 22 01 2021 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 25.01.2017, passed…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. VIDYA PRATISHTHAN,, PUNE

In the result, the appeal of the Revenue for A

ITA 2550/PUN/2017[2009-10]Status: DisposedITAT Pune10 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…(2003) 264 ITR 110 (Bom). A.Ys. 2008-09 & 2009-10 (b) G.K.R. Charities v. Deputy Direcotr of IT (Exemptions)-I (2012) 051 SOT 0538 (Chen Trib). (c) CIT v. Society of The Sisters of St. Anne (1984) 146 ITR 28 (Kar). (d) CIT v. Raipur Pollottine Society (1989) 180 ITR 579 (MP). (e) CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. VIDYA PRATISHTHAN,, PUNE

In the result, the appeal of the Revenue for A

ITA 2549/PUN/2017[2008-09]Status: DisposedITAT Pune10 Jun 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…(2003) 264 ITR 110 (Bom). A.Ys. 2008-09 & 2009-10 (b) G.K.R. Charities v. Deputy Direcotr of IT (Exemptions)-I (2012) 051 SOT 0538 (Chen Trib). (c) CIT v. Society of The Sisters of St. Anne (1984) 146 ITR 28 (Kar). (d) CIT v. Raipur Pollottine Society (1989) 180 ITR 579 (MP). (e) CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of…

THE DDIT (EXEMP.), AHMEDABAD vs. ADARSH FOUNDATION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1858/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

Section 11(1)(a)Section 12ASection 13Section 32

…HD/2013/A.Y. 2009-10 Pg 24 Ranchhoddas Vishram Bhavan Trust 198 ITR 598 (Guj) has allowed the claim of depreciation of trust. Similarly in following cases CIT vs. Institute of Banking Personnel Selection 264 ITR 110 (Bom), CIT vs. Raipur Pallotine Society 180 ITR 579 (MP) and CIT vs. Market Committee Pipli 330 ITR 16 (P & H) the claim of depreciation trust has been held as allowable. 18. Considering these facts and placing reliance on the aforesaid case laws and following decision of ITAT ‘C’ Bench, Ahmedabad decision in the case of Adharshila Education & Charitable Trust in ITA No. 1443/Ahd/2008, A.Y. 20…

DCIT (EXEMPTION), NEW DELHI vs. INDIA TRADE PROMOTION ORG., NEW DELHI

ITA 3359/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Sept 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.1919/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.3359/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.2508/Del./2016 (ASSESSMENT YEAR : 2010-11) ADIT (E), Inv. Circle (1), vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi – 110 001. (PAN : AAATI2955C) ITA No.3135/Del./2016 (ASSESSMENT YEAR : 2011-12) JDIT (E), Range 1, vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi –…

DCIT (EXEMPTION), NEW DELHI vs. INDIA TRADE PROMOTION ORG., NEW DELHI

ITA 3135/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Sept 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.1919/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.3359/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.2508/Del./2016 (ASSESSMENT YEAR : 2010-11) ADIT (E), Inv. Circle (1), vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi – 110 001. (PAN : AAATI2955C) ITA No.3135/Del./2016 (ASSESSMENT YEAR : 2011-12) JDIT (E), Range 1, vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi –…

DCIT (EXEMPTION), NEW DELHI vs. M/S. INDIA TRADE PROMOTION ORG., NEW DELHI

ITA 2508/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Sept 2019AY 2010-11

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.1919/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.3359/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.2508/Del./2016 (ASSESSMENT YEAR : 2010-11) ADIT (E), Inv. Circle (1), vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi – 110 001. (PAN : AAATI2955C) ITA No.3135/Del./2016 (ASSESSMENT YEAR : 2011-12) JDIT (E), Range 1, vs. India Trade Promotion Organisation, New Delhi. Pragati Bhawan, Pragati Maidan, New Delhi –…

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