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

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…gement. (ii) Society of Sisters of St. Ann, 146 ITR 28 (Kar) (iii) CIT Vs. Desh Bhagat Memorial Education Trust (2011) 37(1) ITCL 131 (P & H) (iv) CIT Vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 ITR 598(Guj.) (v) CIT Vs. Rajpur Pallottine Socieity 180 ITR 579 (MP) (vi) Jyotirmai Club ITA No.647 of 2004 dated 10.11.2014 following its own decision in the case of Siliguri Regulated Matrket Committee. (vii) DIT(E) Vs. Framjee Cawasjee Institute 109 CTR 463 (Bom) (viii) DIT(E) Vs. Chiranjiv Charitable Trust 43 Taxmann.com 300 (Del.) In the aforesaid decisions a view was taken the view that where capital e…

Asst.C.I.T., Mangalore vs. Vishwachetan Foundation, Hubli

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

ITA 957/BANG/2015[2009-10]Status: DisposedITAT Bangalore20 May 2016AY 2009-10

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raothe Asst. Commissioner Of Income-Tax(Exemption), Circle-1, Mangalore. . Appellant Vs. Vishwachetan Foundation Ibmr, 1St Main, Jaynagar, Opp: Kims, Hubbali. Appellant By : Shri S Nambirajan, Jcit Respondent By : Shri Naginchand Khincha, Ca Date Of Hearing : 17-5-2016 Date Of Pronouncement : 20-5-2016 O R D E R

For Appellant: Shri S Nambirajan, JCITFor Respondent: Shri Naginchand Khincha, CA
Section 11Section 148Section 28Section 32Section 35(2)(iv)

…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.957/B/15 8 (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Allowing depreciatio…

The Music Academy Madras, Chennai vs. DDIT, Chennai

Accordingly, the same is dismissed

ITA 1098/CHNY/2015[2010-11]Status: DisposedITAT Chennai22 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1098/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Music Academy Madras, The Deputy Director Of Income Tax No.168 (Old No.306), Ttk Road, V. (Exemptions), Royapettah, Chennai - 600 014. Chennai - 600 034 . Pan : Aaatt 0256 B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 12ASection 32

…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. Sheth Manilal Ranchhoddas (1992) 198 ITR 598 (Guj) Vishram Bhavan 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. Framjee Cawasjee (1993) 109 CTR (Bom) 463 Institute 17 I.T.A. No.1098/Mds/15 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/…

The Commissioner of Income Tax vs. M/S Karnataka Reddy Janasangha

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

The Director of Income Tax vs. International Institute of Information Technology

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

The Director of Income Tax vs. M/S Gokula Education Foundation (Medical)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

The Director of Income Tax Exemptions vs. Al-Ameen Charitable Fund Trust

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

The Director of Income Tax vs. M/S Gokula Education Foundation

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

The Commissioner of Income Tax vs. Sri Adichunchungiri

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

Commissioner of Income vs. Sri Adichunchanagiri

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…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]; [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 OF INCOME-…

Malviya Public School, New Delhi vs. DDIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1667/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Sept 2015AY 2011-12

Bench: Smt Diva Singh

Section 11

…otal income returned at nil is accepted.” 4. In appeal before the First Appellate Authority, reliance was placed by the assessee upon the following decisions:- 1) CIT vs. Market Committee, Pipli, 330 ITR 16 {2011} (P&H). 2) CIT vs. Raipur 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 Society,…

Director of Income Tax (Exemption) vs. M/S Indraprastha Cancer Society

ITA/240/2014HC Delhi18 Nov 2014
Section 32Section 35(2)(iv)

…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 (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 2014:DHC:6159-DB ITA No. 240/2014+ connected appeals…

The Director of Income Tax Laxmi Nagar Delhi vs. Tci Foundation 10 Ram Bagh Azad Market Rohtak Road New Delhi

ITA/449/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…(P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198ITR 598 (Guj.), Commissioner ofIncome Tax 1 vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner ofIncome Tax vs. Institute ofBanking, (2003) 264 ITR 110 (Bom), and CITvs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452 (MP). 15. Kerala High Court was also conscious of the said decisions and the fact that Section ll(l)(a) had been interpreted in a different manner. It was in these circumstances that the Keral…

Director of Income Tax (Exemption) vs. Council of Scientific & Industrial Research

ITA/331/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…(P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198ITR 598 (Guj.), Commissioner ofIncome Tax 1 vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner ofIncome Tax vs. Institute ofBanking, (2003) 264 ITR 110 (Bom), and CITvs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452 (MP). 15. Kerala High Court was also conscious of the said decisions and the fact that Section ll(l)(a) had been interpreted in a different manner. It was in these circumstances that the Keral…

Director of Income Tax (Exemption) vs. Indian Trade Promotion Organisation

ITA/7/2013HC Delhi27 Nov 2013
Section 11(1)Section 11(1)(a)

…sioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (PandH), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. . Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452 (MP). . 15. Kerala High Court was also conscious of the said decisions and the fact that Section 11(1)(a) had been interpreted in a different manner. It was in these circumst…

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd

ITTA/449/2013HC Telangana25 Sept 2013

Director of Income Tax (Exemption) vs. National Association of Software and Service Companies (Nasscom)

In the result the appeals are disposed of as above with no order as to

ITA - 17 / 2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…charitable purposes. Similar view has been taken by the Calcutta High Court in Commissioner of Income Tax v. Birla Janahit Trust, (1994) 208 ITR 372 and, by the Madhya Pradesh High Court in Commissioner of Income Tax v. Raipur Pallottine Society, (1989) 180 ITR 579. 12. Thus, it appears that there is a consensus of judicial view on the question whether payment of taxes can be considered as a proper deduction while determining the income available to a trust for application to charitable purposes as required by Section 11(1)(a) of the Act. The question is not whether taxes are allowable while computi…

Director of Income Tax (Exemption) vs. Services Companies

In the result the appeals are disposed of as above with no order as to

ITA/17/2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…charitable purposes. Similar view has been taken by the Calcutta High Court in Commissioner of Income Tax v. Birla Janahit Trust, (1994) 208 ITR 372 and, by the Madhya Pradesh High Court in Commissioner of Income Tax v. Raipur Pallottine Society, (1989) 180 ITR 579. 12. Thus, it appears that there is a consensus of judicial view on the question whether payment of taxes can be considered as a proper deduction while determining the income available to a trust for application to charitable purposes as required by Section 11(1)(a) of the Act. The question is not whether taxes are allowable while computi…

Director of Income Tax

ITA/140/2012HC Delhi29 Mar 2012

Bench: Us.

Section 11Section 12ASection 143(3)Section 37(1)

…198 ITR 598 (Gujarat) 2012:DHC:2199-DB ITA No.140/2012 Page 6 of 12 2) Commissioner of Income Tax v. Raipur Pallottine Society (1989) 180 ITR 579 (M.P.) 3) CIT vs. Society of the Sisters of St. Anne (1984) 146 ITR 28 (Kar.) 8. It was further pointed out that the claim of depreciation had been allowed by the Assessing Officer himself in the assessments for the assessment years 2003-04, 2004-05 and also for the assessment year 2007-08 for which year the assessment had been framed un…