How many judgments cite CIT v. Raipur Pallottine Society?

79 judgments on BharatTax cite CIT v. Raipur Pallottine Society (180 ITR 579), spanning 2012 to 2025.

Which sections of the Income Tax Act does CIT v. Raipur Pallottine Society come up under?

It is most often cited in judgments turning on Section 11, Section 13(2), Section 13(3), Section 143(3), Section 10, Section 10(23C)(iiiad).

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.

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

Issues it is cited on

section 4(3)section 205 section 36(1)(v)section 10(23c)(iv)advancement of general public utility section 52 proviso to section 2(15)mli put to use section 11(1)(a)section 10(23c)section 2(15)

Judgments citing CIT v. Raipur Pallottine Society

Rajah Sir Annamalai Chettiar Memorial Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1635/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT

Section 11

…se of CIT v.. Munisuvrat Jain (1994 Tax Law Reporter 1084) and DIT (Exem) v. Framjee Cawasjee Institute (109 CTR 463); Karnataka High Court in CIT v. Society of the Sisters of St.Anne (146 ITR 28); Madhyapradesh High Court in CIT v. 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 v. Market Committee Pipli (330 ITR 16) and CIT v. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1634/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT

Section 11

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1633/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT

Section 11

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gokula Education Foundation (Medicall), Bangalore

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…dras, Calcutta and Madhya Pradesh in the following judgments. (1) Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; ITA Nos.1609 to 1613/Bang/2016 Page 6 of 12 (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. M/S.Gokula Education Foundation (Hospital), Bangalore

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

DCIT, Bangalore vs. Sri. Taralabalu Bruhanmatt, Chitradurga

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA

Section 11(6)Section 12ASection 143(1)Section 143(3)

…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] Page 5 of 15 (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. Mark…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Karnataka State Cricket Association, Bangalore

In the result, Revenue’s appeal for asst

ITA 1615/BANG/2016[2006-07]Status: DisposedITAT Bangalore01 Jun 2017AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/S Karnataka State Cricket Association, Chinnaswamy Stadium, Mg Road, Bangalore. . Respondent

For Appellant: Smt. Swapna Das, JCITFor Respondent: Shri Narendra Sharma, Advocate

Section 143(3)

…her High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. DIT (Exemption) v. Framjee Cawasjee Institute [2014] 227 Taxman 266 (Mag.)/49 taxmann.com 22 (Bom.); v. Raipur Pallottine Society [1989] 180 ITR 579/[1990] 50 Taxman 233 (MP); v. Seth Manilal Ranchoddas Vishram Bhavan Trust [1992] 198 ITR 598/[1993] 70 Taxman 228 (Guj.); v. Bheruka Public Welfare Trust [1999] 240 ITR 513/106 Taxman 311 (Cal.); ITA No.1615/B/16 9 (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Allowing depreciati…

Dy.Director of Income Tax, Ahmedabad vs. Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 3088/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 May 2017AY 2011-12

Section 143(3)Section 28Section 32

…ther High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. DIT (Exemption) v. Framjee Cawasjee Institute [2014] 227 Taxman 266 (Mag.)/49 taxmann.com 22 (Bom.); v. Raipur Pallottine Society [1989] 180 ITR 579/[1990] 50 Taxman 233 (MP); v. Seth Manilal Ranchoddas Vishram Bhavan Trust [1992] 198 ITR 598/[1993] 70 Taxman 228 (Guj.); v. Bheruka Public Welfare Trust [1999] 240 ITR 513/106 Taxman 311 (Cal.); (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Assessment Year: 2011-12 Page 4 of 9 Allo…

The Christia Literature Society, Chennai vs. JCIT (OSD), Chennai

In the result, I set aside the orders of the lower authorities

ITA 2818/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Apr 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Smt. B. Jaisheila, C.AFor Respondent: Shri. B. Sahadevan, IRS, JCIT

Section 11

…) had taken a view claim of depreciation on assets, value of which was allowed as application of income could not be allowed. As against this Hon’ble High Courts of Madhya Pradesh, Karnakata, Punjab & Haryana and Bombay in CIT vs. Raipur Pallattine Society 180 ITR 579, CIT vs. Society of the Sisters of St. Anne 146 ITR 28, CIT vs. Market Committee, Pipli 330 ITR 16 and CIT vs. Institute of Banking 264 ITR 110, respectively, had held that such a claim was allowable. Hon’ble P & H High Court had held so, after considering the Apex Court judgment in the case of Escorts Ltd and Another vs. Union of India and oth…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None

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 Page 8 of 16 Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Marke…

ITO, Bangalore vs. Stracey Memorial Educational Society, Bangalore

In the result, the appeal filed by the revenue for the assessment year 2011-12 is treated as partly allowed for statistical purposes

ITA 854/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: Shri C.R.Nulvi, CA

Section 11(6)Section 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] ITA Nos.853 & 854/Bang/2016 Page 6 of 17 (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) Commis…

Dy.DIT, Bangalore vs. Maharani Lakshmi Ammani College Trust, Bangalore

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A

Section 11(1)(a)

…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…

M/S. Kongunadu Arts & Science College Council, Coimbatore vs. ACIT, Coimbatore

In the result the appeal of the assessee is dismissed

ITA 2682/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Mar 2017AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Kongunadu Arts & Science V. The Asst. Commissioner Of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 Pan: Aaaak1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 09.03.2017

For Appellant: Shri K. Senthil, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT

Section 11Section 12ASection 143(3)Section 250(6)

…double deduction of depreciation and capital expenditure on fixed assets in respect of trust. Similar view was expressed by other Courts in the cases of CIT v. Society of the Sisters of St. Anne [1984] 146 ITR 28 (Kar), CIT v. Raipur Pollottine Society [1989] 180 ITR 579 (M.P), and Commissioner of Income Tax v. Seth Manilal Ranchhoddas Vishram Bhavan Trust [1992] 198 ITR 598 (Guj). On the other hand, the Delhi High Court, in the case of DIT (Exemptions) v. Charanjiv Charitable Trust [2014] 267 CTR (Delhi) 306 held that where in a case of a trust, cost of assets has been allowed as deduction by way of application…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…ose of section 11 means the income as is understood in the commercial sense/ principles to mean the surplus of receipts over expenditure/disbursements: CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust: 198 ITR  598(Guj) CIT v. Raipur Pallottine Society: 180 ITR 579 (MP)   CIT v. Society of the Sisters of St. Anne: 146 ITR 28 (Kar) CIT v. Maharana of Mewar Charitable Foundation: 164 ITR 439 (Raj)   CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal: 211 ITR 293 (Guj) CIT V. Programme for Community Organisation: 228 ITR 620 (Ker.)  The aforesaid principle has also been affirmed by the Hon’ble Tribunal in…

M/S. Raja Muthiah Chettiar Charitable and Educational Trust, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee stands dismissed

ITA 2129/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri A.V.Sreekanth, JCIT

Section 11Section 12ASection 32Section 42

…ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 6. CIT v. (1992) 198 ITR 598 ShethManilalRanchhoddasVishramBhavan (Guj) Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 Selection (Bom) 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Educational Trust v. ITA DCIT No.2090/Mds/2012 Chennai ITAT 12. Services Association of Seventh Day ITA Adventists Pvt.…

M/S. Sakthi Foundation, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee stand dismissed

ITA 2076/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT

Section 11Section 32

…Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Educational Trust v. DCIT Chennai ITAT 12. Services Association of Seventh Day ITA No.1853/Mds/2011 – Adventists Pvt. Lt…

Souther India Mills Association, Chennai vs. DCIT, Coimbatore

In the result, both the appeals of the assessee stand dismissed

ITA 2075/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT

Section 11Section 32

Dy. DIT vs. Karnataka Jesuit Education Society

In the result, the appeals of the Revenue are dismissed, and that of the assessee are partly allowed

ITA 485/BANG/2013[2008-09]Status: DisposedITAT Bangalore12 Aug 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Respondent: Shri A.R.V. Sreenivasan, Jt. CIT(DR)

…rrive at the available income for the purpose of application to charitable and religious purposes. The decision of the Hon'ble jurisdictional High Court has been followed by the Hon'ble Madhya Pradesh High Court in the case of CIT v. Raipur Pallottine Society 180 ITR 579 and by the Hon'ble Madras High Court in the case of Govindu Naicker Estate v. Asst. Director of Income tax and Another 248 ITR 368. 8. In the result, appeal filed by the assessee is allowed.” In this year also, the learned Departmental Representative could not bring on record any order to show that the earlier decisions by this Tribunal for earl…

M/S. Lord Jesus Education Society, Gurgaon vs. ACIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed for statistical purposes

ITA 1648/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Hiren Mehta, CAFor Respondent: None

Section 12ASection 142(1)

…ue on the decision of Supreme Court in Escorts Ltd. Vs. UOI 199 ITR 43 was dispelled and distinguished. Decisions of other High Courts in:- a) CIT Vs. Sheth Manilal Ranchodd as Vishram Bhavan Trust 198 ITR 598 (Guj.); b) CIT Vs. Raipur Pallettive Society 180 ITR 579 (M.P.); c) CIT Vs. Society of the Sisters of St. Anne 146 ITR 28 (Kar.); d) CIT Vs. Trustee of H.E.H. the Nizam's Supplemental Religious Endowment Trust 127 ITR 378 (A.P.); 13 e) CIT Vs. Rao Bahadur CalavalaCunnanChetty charities 135 ITR 485 (Mad.) were referred to in affirmation. C. The High Court of Kerala in Lissie Medical Instituti…

Pr. Commissioner of Income Tax vs. Sri Sri Adichunchunagiri Shikshana Trust

In the result, all the appeals are

ITA/384/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10Section 10(23)Section 11Section 12ASection 144Section 260Section 263

…Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; 10 [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER…