CIT v. Raipur Pallottine Society

180 ITR 579High Court1989#1439 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 366,459 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

DCIT (Exemption), New Delhi vs. India Trade Promotion Org., New Delhi

ITA 1919/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 –…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. Dr. T. M. A. Pai Foundation, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10
For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…t, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. Page 4 of 10 (1) Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,.[1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. RaoBahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, P…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2621/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R
Section 11Section 12ASection 143(3)Section 70

…of earlier deficit with current year income. 3. Before the Ld. CIT (A), the assessee relied upon the following decisions of allowability of depreciation:- 1) CIT vs. Market Committee, Pipli, 330 ITR 16 (2011) (P&H); 2) CIT vs. Rajpur Pallottine Society, 180 ITR 579 (1989)(MP); 3) CIT vs. Rao Bahadur Calavala Cnnan Chetty Charities, 135 ITR 198 (1982) (Mad); 4) CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, 1198 ITR 598 (1992) (Guj). 5) CIT vs. Society of the Sisters of St. Anne, 146 ITR 28 (1984) (Karn). 6) CIT vs. Institute of Banking, 264 ITR 110 (2003) (Bom). 7) CIT vs. Tiny Tots Education Soc…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2620/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R
Section 11Section 12ASection 143(3)Section 70

…of earlier deficit with current year income. 3. Before the Ld. CIT (A), the assessee relied upon the following decisions of allowability of depreciation:- 1) CIT vs. Market Committee, Pipli, 330 ITR 16 (2011) (P&H); 2) CIT vs. Rajpur Pallottine Society, 180 ITR 579 (1989)(MP); 3) CIT vs. Rao Bahadur Calavala Cnnan Chetty Charities, 135 ITR 198 (1982) (Mad); 4) CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, 1198 ITR 598 (1992) (Guj). 5) CIT vs. Society of the Sisters of St. Anne, 146 ITR 28 (1984) (Karn). 6) CIT vs. Institute of Banking, 264 ITR 110 (2003) (Bom). 7) CIT vs. Tiny Tots Education Soc…

Kalaimaghal Sabha, Chennai vs. ITO, Chennai

In the result, the appeals filed by the assessee are partly allowed

ITA 1404/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Jan 2018AY 2013-14

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…pose of assessment. The amount of depreciation has to be deducted to arrive at the income available for application to charitable and religious purposes. ITA Nos.1997 & 1998/Mds/2016 ITA Nos.1403 & 1404/Mds/2017 :- 6 -: II. CIT Vs Roypur Pallottine Society (180 ITR 579) (MP) Held that the depreciation is the exhaustion of the effective life of a fixed asset owing to use or absolescene. The object of providing for depreciation is to spread the expenses incurred in acquiring the asset over its effective lifetime. A charitable trust is therefore entitled to depreciation in respect of the assets owned by it. III. C…

Kalaimaghal Sabha, Chennai vs. ITO, Chennai

In the result, the appeals filed by the assessee are partly allowed

ITA 1403/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jan 2018AY 2012-13

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…pose of assessment. The amount of depreciation has to be deducted to arrive at the income available for application to charitable and religious purposes. ITA Nos.1997 & 1998/Mds/2016 ITA Nos.1403 & 1404/Mds/2017 :- 6 -: II. CIT Vs Roypur Pallottine Society (180 ITR 579) (MP) Held that the depreciation is the exhaustion of the effective life of a fixed asset owing to use or absolescene. The object of providing for depreciation is to spread the expenses incurred in acquiring the asset over its effective lifetime. A charitable trust is therefore entitled to depreciation in respect of the assets owned by it. III. C…

Services Association of Seventh Day Adventists P Ltd, Chennai vs. Jdit Exemption, Chennai

In the result, the appeal filed by the assessee stands allowed

ITA 2419/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Dec 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

Section 11Section 12ASection 25Section 35

…of CIT v. Munisuvrat Jain (1994 Tax Law Reporter 1084) and DIT (Exem) Vs. Framjee Cawasjee Institute (109 CTR 463); Karnataka High Court in CIT Vs. Society of the Sisters of St.Anne (146 ITR 28); Madhyapradesh High Court in CIT Vs. Raipur Pallottine Society (180 ITR 579); Gujarath High Court in CIT Vs. Sheth Manilal rachhnoddas Vishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in…

The ITO, (Exemptions), Ward-2, Ahmedabad vs. Shree Saurashtra Patel Kelavani Mandal, Ahmedabad

In the result, Revenue’s appeals and assessee’s Cross-objection are dismissed

ITA 2660/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadassessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Utthan Sewa Trust, Ward – 2, Ahmedabad. 313-314, Akshar Complex, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380 015. [Pan – Aaatu 1815 H] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar Varma, Sr. D.R. Respondent By : Shri Jignesh Parikh, A.R. Assessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Saurashtra Patel Kelavani Ward – 2, Ahmedabad. Mandal, Gulbai Tekra, Ellisbridge, Ahmedabad. – 380 006. [Pan – Aabts 1704 Q] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar, Sr. D.R. Respondent By : Shri Tushar Hemani, A.R. Date Of Hearing : 30.11.2017 Date Of Pronouncement : 13.12.2017 O R D E R

For Appellant: Shri Sumit Kumar Varma, Sr. D.RFor Respondent: Shri Jignesh Parikh, A.R
Section 11(1)(a)Section 14

…bited to the accounts of the charitable institution has to be deducted to arrive at the income available for application to charitable and religious purposes. Same view has been taken by the Madhya Pradesh High Court in CIT v. Raipur Pallottine Society [1989] 180 ITR 579. In CIT .v Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485, the Madras High Court was required to consider whether, for the purpose of computing accumulation in excess of 25 per cent as laid down in section 11(1)(a) of the ITA Nos.2659 & 2660/Ahd/2015 A.Y. 2012-13 Page 3 of 4 Act, " income " has to be computed under the various h…

The ITO, (Exemptions), Ward-2, Ahmedabad vs. Shree Utthan Sewa Trust, Ahmedabad

In the result, Revenue’s appeals and assessee’s Cross-objection are dismissed

ITA 2659/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadassessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Utthan Sewa Trust, Ward – 2, Ahmedabad. 313-314, Akshar Complex, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380 015. [Pan – Aaatu 1815 H] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar Varma, Sr. D.R. Respondent By : Shri Jignesh Parikh, A.R. Assessment Year: 2012-13 Income Tax Officer (Exemptions), Vs. Shree Saurashtra Patel Kelavani Ward – 2, Ahmedabad. Mandal, Gulbai Tekra, Ellisbridge, Ahmedabad. – 380 006. [Pan – Aabts 1704 Q] (Appellant) (Respondent) Appellant By : Shri Sumit Kumar, Sr. D.R. Respondent By : Shri Tushar Hemani, A.R. Date Of Hearing : 30.11.2017 Date Of Pronouncement : 13.12.2017 O R D E R

For Appellant: Shri Sumit Kumar Varma, Sr. D.RFor Respondent: Shri Jignesh Parikh, A.R
Section 11(1)(a)Section 14

…bited to the accounts of the charitable institution has to be deducted to arrive at the income available for application to charitable and religious purposes. Same view has been taken by the Madhya Pradesh High Court in CIT v. Raipur Pallottine Society [1989] 180 ITR 579. In CIT .v Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485, the Madras High Court was required to consider whether, for the purpose of computing accumulation in excess of 25 per cent as laid down in section 11(1)(a) of the ITA Nos.2659 & 2660/Ahd/2015 A.Y. 2012-13 Page 3 of 4 Act, " income " has to be computed under the various h…

The Jt. DIT ( Exemption), Ahmedabad vs. Nirma University, Ahmedabad

Appeal is dismissed

ITA 1627/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2017AY 2011-12
For Appellant: H. C. Shah, A.RFor Respondent: Aditya Shukla, D.R
Section 12ASection 143(3)

…nilal Ranchhoddas Vishram Bhavan Trust (supra) in which Court had followed earlier decision of Karnataka and Madhya Pradesh High Courts in case of CIT vs. Society of the Sisters of St. Anne (1984) 146 ITR 28 (Kar.) and CIT vs. Raipur Pallottine Society (1989) 180 ITR 579 (MP) have decided the issue in favour of assessee by observing as under: "Whether depreciation has to be allowed as a necessary deduction for computing the income of a charitable institution was the question which came up before the Karnataka High Court in CIT v. Society of the Sisters of St. Anne (1984) 146 ITR 28. Noticing the difference betwee…

Assistant Commissioner of Income-Tax, Mangalore vs. M/S. North Western Karnataka Road Transport Corporation, Hubli

In the result, all the appeals are dismissed

ITA 166/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Nov 2017AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

Assistant Commissioner of Income-Tax, Mangalore vs. M/S. North Western Karnataka Road Transport Corporation, Hubli

In the result, all the appeals are dismissed

ITA 165/BANG/2017[2006-07]Status: DisposedITAT Bangalore15 Nov 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

Assistant Commissioner of Income-Tax, Mangalore vs. M/S. North Western Karnataka Road Transport Corporation, Hubli

In the result, all the appeals are dismissed

ITA 164/BANG/2017[2005-06]Status: DisposedITAT Bangalore15 Nov 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Ms. Vandana Sagar, CIT(DR)For Respondent: Ms. Pratibha, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.164 to 166/Bang/2017 (Assessment years : 2005-06, 2006-07 & 2012-13) Asst. Commissioner of Income-tax (Exemptions) Circle-1, Mangalore. … Appellant Vs. North Western Karnataka Road Transport Corporation, Central Office, Gokul Road, Hubbali. … Respondent PAN :AAATN 5043 Q Appellant by : Ms. Vandana Sagar, CIT(DR) Respondent by : Ms. Pratibha, Advocate. Date of hearing : 02/11/2017 Date of pronouncement : 15/11/2017 O R D E R Per INTURI RAMA RAO, AM : Th…

DCIT, Bangalore vs. M/S Vidyanidhi Education Trust, Bangalore

In the result, all the appeals are dismissed

ITA 1073/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 11(6)Section 143(3)Section 28

…ITA.1073/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.1073/Bang/2016 (Assessment Year : 2010-11) Deputy Commissioner of Income-tax (Ex), Circle -1, Bengaluru .. Appellant v. Vidyanidhi Education Trust, No.42/3, Shivanahalli, Yelahanka Hobli, Bengaluru 560 064 .. Respondent PAN : AAATV0825G Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Smt. Padmameenakshi, JCIT Heard on : 08.11.2017 Pronounced on : 10.11.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : Th…

ACIT-(E), Circle-1, Bangalore vs. M/S. Bhagwan Mahaveer Memorial Jain Trust, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1516/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Oct 2017AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarasst. Commissioner Of Income-Tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent Pan:Aaatb 0895 L

For Appellant: Shri G.R.Reddy, CIT(DR)For Respondent: Shri Muralidhar, H, Advocate
Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER Asst. Commissioner of Income-tax (E), Circle-1, Bengaluru. … Appellant Vs. Bhagwan Mahaveer Memorial Jain Trust, No.17, Millers Road, Vasanth Nagar, Bengaluru-560 052. … Respondent PAN:AAATB 0895 L Appellant by : Shri G.R.Reddy, CIT(DR) Respondent by : Shri Muralidhar, H, Advocate. Date of hearing : 09/10/2017 Date of pronouncement : 25/10/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the Commissioner of…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Vokkaligara Sangha, Bangalore

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. (1) Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee,…

Assistant Commissioner of Income-Tax, Bangalore vs. Sri. Devaraj Urs Educational Trust, Kolar

In the result, the appeal of revenue is dismissed

ITA 134/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri R.N. Prabat, CIT-III (DR)For Respondent: None
Section 11Section 28

…gh Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] DIT (Exemption) v. Framjee Cawasjee Institute, [1993] 109 CTR 463 [GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli…

Income Tax Officer (Exemptions), Bangalore vs. M/S. Sri. Lakshmi Education Society, Bangalore

In the result, the appeals of revenue are dismissed

ITA 128/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (DR)For Respondent: None
Section 11Section 28

…gh Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] DIT (Exemption) v. Framjee Cawasjee Institute, [1993] 109 CTR 463 [GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli…

Asst. Commissioner of Income-Tax, Bangalore vs. M/S. the New Cambridge Educational Trust, Bangalore

In the result, both the appeals of revenue are dismissed

ITA 1388/BANG/2016[2009-10]Status: DisposedITAT Bangalore20 Sept 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Pramod Singh, CIT (D.R)For Respondent: Shri P.R. Suresh, CA
Section 28

…gh Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] DIT (Exemption) v. Framjee Cawasjee Institute, [1993] 109 CTR 463 [GUJ]; [2] Commissioner of Income-Tax v. Raipur Pallottine Society[1989] 180 ITR 579 [MP] [3] Commissioner of Income-Tax v. Seth Manilal Ranchoddas Vishram Bhavan Trust198 ITR 598 [GUJ]; [4] Commissioner of Income-Tax v. Bhoruka Public Welfare Trust[1999] 240 ITR 513 [CAL]; [5] Commissioner of Income-Tax v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (MAD)] [6] Commissioner of Income-Tax v. Market Committee Pipli…

ADIT (E), New Delhi vs. Fortune Society for Development and Promotion of International Business, New Delhi

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

…in order to determine the amount of income available for application for charitable purposes. Decisions of other High Courts in CIT versus Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), CIT versus Raipur Pallottine Society, (1989) 180 ITR 579 Page 4 of 18 (MP), CIT versus Society of the Sisters of ST. Anne, (1984) 146 ITR 28 (Kar.), CIT versus Trustee of H.E.H. the Nizam's Supplemental Religious Endowment Trust, (1981) 127 ITR 378 (AP) and CIT versus Rao Bahadur Calavala Cunnan Chetty Charities, (1982) 135 ITR 485 (Mad.) were referred to in affirmation of the legal ratio. It was, int…