Which sections of the Income Tax Act does CIT v. Rajasthan & Gujarati Charitable Foundation Poona come up under?

It is most often cited in judgments turning on Section 11(6), Section 12A, Section 10(23C)(vi), Section 143(3), Section 13(1)(c), Section 145(3).

CIT v. Rajasthan & Gujarati Charitable Foundation Poona (402 ITR 441)

Q: What is CIT v. Rajasthan & Gujarati Charitable Foundation Poona authority for?

The amendment related to claiming depreciation for charitable trusts under Section 11(6) is prospectively applicable. This means depreciation on the opening balance of fixed assets cannot be denied if their cost was previously claimed as an application of income.

Q: How many judgments cite CIT v. Rajasthan & Gujarati Charitable Foundation Poona?

187 judgments on BharatTax cite CIT v. Rajasthan & Gujarati Charitable Foundation Poona (402 ITR 441), spanning 2017 to 2026.

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. THE CHRISTIAN BUSINESSMEN EDUCATIONAL FELLOWSHIP, KOVILPATTI

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

ITA 2395/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Jan 2026AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2395/Chny/2025 "नधा"रण वष" /Assessment Year: 2019-20 The Income Tax Officer, The Christian Businessmen Exemptions Ward Vs. Educational Fellowship, Nellai City Centre, Rahmath Nagar, No.46, Alwar Street, Tiruchendur Road, Kovilpatti, Tirunelvali, Tamil Nadu-628501 Tamil Nadu-627011 [Pan: Aacat2359N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Sivakumar, Addl.Cit ""यथ" क" ओर से /Respondent By : Mr.R. Viswanthan, Ca सुनवाई क" तार"ख/Date Of Hearing : 07.01.2026 घोषणा क" तार"ख /Date Of Pronouncement : 19.01.2026

For Appellant: Mr.C.Sivakumar, Addl.CITFor Respondent: Mr.R. Viswanthan, CA

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 80G

…or clerical error. It directly involves examination of the :- 5 -: assessee’s claim of application of income u/s.11, which is a substantive issue requiring verification. The Hon’ble Supreme Court in CIT v. Rajasthan and Gujarati Charitable Foundation, Poona (402 ITR 441) has held that where a trust is registered under section 12A, expenditure incurred for charitable purposes has to be allowed unless specifically hit by sections 11(5) or 13. Such determination cannot be undertaken in summary proceedings. Further, the Hon’ble Delhi High Court in DIT (Exemptions) v. Mehta Charitable Prajnalay Trust (354 ITR 250) ha…

DCIT EXEMPTION , GHAZIABAD vs. SAHYOG JAN KALYAN SAMITI , KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 2839/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

DCIT (EXEMPTION), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 6248/DEL/2016[2012-13]Status: DisposedITAT Delhi08 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

ITO (E), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 6247/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 7TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.209 OF 2010 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, NO.55 OF 1, SHILPASHREE, VIDYARANYA COMPLEX, VISHVESHWARANAGAR, MYSURU-570 008. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, NO.55 OF 1, SHILPASHREE, VIDYARANYA COMPLEX, VISHVESHWARANAGAR, MYSURU-570 008. ... APPELLANTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) AND:…

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 449/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

Section 10

…r the said date and the depreciation on the opening balance of fixed assets cannot be denied, as the amendment made shall be prospectively applicable and not retrospectively. He placed reliance on the CIT Vs. Rajasthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC). 13. Per contra, learned DR contended that depreciation should not be considered as an application if the cost of acquisition was already claimed as application in the year of acquisition, therefore the learned DR relied upon the order of the learned CIT(A) and prayed to uphold the contention of the lower authorities. 14. We have considered…

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 448/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

Section 10

…r the said date and the depreciation on the opening balance of fixed assets cannot be denied, as the amendment made shall be prospectively applicable and not retrospectively. He placed reliance on the CIT Vs. Rajasthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC). 13. Per contra, learned DR contended that depreciation should not be considered as an application if the cost of acquisition was already claimed as application in the year of acquisition, therefore the learned DR relied upon the order of the learned CIT(A) and prayed to uphold the contention of the lower authorities. 14. We have considered…

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 447/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

Section 10

…r the said date and the depreciation on the opening balance of fixed assets cannot be denied, as the amendment made shall be prospectively applicable and not retrospectively. He placed reliance on the CIT Vs. Rajasthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC). 13. Per contra, learned DR contended that depreciation should not be considered as an application if the cost of acquisition was already claimed as application in the year of acquisition, therefore the learned DR relied upon the order of the learned CIT(A) and prayed to uphold the contention of the lower authorities. 14. We have considered…

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 446/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2015-16

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

Section 10

…r the said date and the depreciation on the opening balance of fixed assets cannot be denied, as the amendment made shall be prospectively applicable and not retrospectively. He placed reliance on the CIT Vs. Rajasthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC). 13. Per contra, learned DR contended that depreciation should not be considered as an application if the cost of acquisition was already claimed as application in the year of acquisition, therefore the learned DR relied upon the order of the learned CIT(A) and prayed to uphold the contention of the lower authorities. 14. We have considered…

MADHURIKA EDUCATIONAL & CHARITABLE TRUST,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the result the appeal of the assesse is partly allowed

ITA 641/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 Oct 2024AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.641/Chny/2024 ननिाारण वर्ा /Assessment Year: 2010-11 Madhurika Educational & Asst. Director Of Income Tax Charitable Trust, Vs. (Exemptions)-Iv, No.11, Millers Road, Kilpauk, Chennai-34 Chennai-600010. [Pan: Aaatm8627M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri D.Anand, Advocate. प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 30.07.2024 घोर्णा की तारीख /Date Of Pronouncement : 16.10.2024 आदेश / O R D E R Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Nfac/S/250/2023-24/1059541811(1) Dated 10.01.2024 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), National Faceless Appeal Center[Nfac], Delhi, For The Assessment Years 2010- 11. Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 10.01.2024 Passed By Nfac, Delhi. :- 2 -:

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(2)(C)Section 13(3)(cc)Section 13(3)(d)Section 164(3)Section 250

…आयकर अपीलीय अधिकरण, ‘‘ए’/ ‘बी’/ ’सी’/ ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्याययक सदस्य एवं श्री अममताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.641/Chny/2024 ननिाारण वर्ा /Assessment Year: 2010-11 Madhurika Educational & Asst. Director of Income Tax Charitable Trust, Vs. (Exemptions)-IV, No.11, Millers Road, Kilpauk, Chennai-34 Chennai-600010. [PAN: AAATM8627M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri D.Anand,…

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 11Section 143(3)Section 2(15)Section 263

…for application. 23. After hearing the rival contentions and perusing the material on record, we find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the case of CIT vs. Rajashthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC) in the context of amendment in Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 13 The Institute of Indian Foundrymen, AY 2018-19 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequ…

GOBINDRAM CHANDRAMANI VIVEK,BANGALORE vs. INCOME TAX OFFICER - WARD 1(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes, in the manner indicated in this order

ITA 656/BANG/2023[2011-12]Status: DisposedITAT Bangalore13 Sept 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Sh. Ashok A Kulkarni, AdvocateFor Respondent: Ms. Neha Sahay, JCIT

Section 139Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 24Section 54Section 54(2)Section 54F

…phole was plugged by the Parliament by introducing first proviso to Section 48 clause (ii). 10.3 The assessee, in rejoinder, relied upon the judgment and order of Hon’ble Supreme Court in the case of CIT(A) v. Rajasthan & Gujarati Charitable Foundation (2018) 402 ITR 441(SC).The ld. Counsel for the assessee also relied A.Y. 2011-12 Shri. Gobindram Chandramani Vivek upon the order of the ITAT, Channai in the case of ACIT v. Shri C Rambhahmam , ChEnnai, in ITR No. 943/Mds/2012, order dated 31.10.2012. The ld. Counsel for the assessee submitted , without prejudice, that he is conceding that deduction should be all…

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, CHENNAI, INCOME TAX DEPARTMENT vs. THE INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result the appeal of the Revenue dismissed

ITA 679/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Aug 2024AY 2012-13

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.679/Chny/2024 िनधा;रण वष; /Assessment Year: 2012-13 The Dy. Commissioner Of The Indian Institute Of Engineering Income Tax, Vs. Technology, Exemptions Circle, 363, Arcot Road, Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaatt 2768C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate JkथH की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 11.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1059500064(1), Dated 09.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2012-13 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 20.03.2015. :- 2 -: 2. There Is A Delay Of 06 Days In Filing The Appeal By The Revenue.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(1)(d)Section 143(3)

…ot disputed by the learned Senior Standing Counsel for the Revenue that the issue is clearly covered in favour of the assessee by the decision of the Hon-ble Supreme Court in the case of CIT Vs. Rajasthan and Guajrati Charitable Foundation [reported in (2018) 402 ITR 441] wherein it was held that normal depreciation could be considered as a legitimate deduction in computing the real income of the assessee on general principles or under Section 11(1)(a) of the Act. Thus, applying the said decision, substantial question of law No.2 is answered in favour of the assessee. 11. With regard to substantial question of l…

KUPPAM EDUCATIONAL SOCIETY,KUPPAM vs. INCOME TAX OFFICER (EXEMPTIONS), TIRUPATI

In the result, the appeal of the assessee is partly allowed

ITA 29/HYD/2024[2013-14]Status: DisposedITAT Hyderabad16 Aug 2024AY 2013-14

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Pankaj Sancheti, C.AFor Respondent: : Shri Madan Mohan Meena, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.29/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2013-14) M/s. Kuppam Educational Society, Income Tax Officer (Exemptions), Vs. Tirupati, Andhra Pradesh. Kuppam, Andhra Pradesh. PAN: AAAAK3498D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Pankaj Sancheti, C.A. रधजस्‍व द्वधरध/Revenue by:: Shri Madan Mohan Meena, DR सुिवधई की तधरीख/Date of hearing: 08/08/2024 घोर्णध की तधरीख/Pronouncement: 16/08…

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

…ecord, we find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the 14 I.T.A. No.499/Kol/2024 Assessment Year: 2018-19 The Institute of Indian Foundrymen case of CIT vs. Rajashthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC) in the context of amendment in Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as unde…

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 11(1)(d)Section 12ASection 143(3)Section 148

…the above judgment. Hence, Question No.2 is answered in the affirmative ie., in favour of the assessee and against the Department”. This view was confirmed by the Hon’ble Supreme Court in the case of CIT vs. Rajasthan and Gujarathi Charitable Foundation Poona 402 ITR 441 SC. The Hon’ble Supreme Court in the referred case held that “also follows that once assessee is allowed depreciation he shall be entitled to carry forward the depreciation as well”. 8. The facts of the present case are similar to the facts of the above referred case. Respectfully following the judicial discipline, the Ld. CIT(A) directed the AO…

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…dian Foundrymen 23. After hearing the rival contentions and perusing the material on record, we find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the case of CIT vs. Rajashthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC) in the context of amendment in Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as unde…

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…dian Foundrymen 23. After hearing the rival contentions and perusing the material on record, we find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the case of CIT vs. Rajashthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC) in the context of amendment in Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as unde…

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

…dian Foundrymen 23. After hearing the rival contentions and perusing the material on record, we find that the assessee’s case is squarely covered by the decision of Hon’ble Apex Court in the case of CIT vs. Rajashthan and Gujrati Charitable Foundation [2018] 402 ITR 441 (SC) in the context of amendment in Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as unde…

SMT.SULOCHANADEVI SINGHANIA SCHOOL TRUST,MUMBAI vs. DCIT (EXEM)-2(1), MUMBAI

In the result, the appeal is partly allowed

ITA 3713/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 Apr 2024AY 2015-16

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: S/Shri Nitesh Joshi & Hitesh TrivediFor Respondent: Dr Kishore Dhule- CIT DR

Section 11Section 12ASection 28Section 6

…n the earlier period towards application of income, have made the disallowance, which is not sustainable. On behalf of the appellant reliance is placed on the decision of Hon’ble Supreme Court in the case of CIT vs. Rajasthan & Gujarati Charitable Foundation [402 ITR 441(SC)]. 7. In so far as the second issue is concerned, it is submitted that the deficit of such expenditure over income can be allowed as held by Hon’ble Bombay High Court in CIT vs. Institute of Banking (264 ITR 110). It is submitted that the assessment order is silent on this aspect and the CIT(A) has also not appropriately dealt with the issue.…

CIT v. Rajasthan & Gujarati Charitable Foundation Poona

What is CIT v. Rajasthan & Gujarati Charitable Foundation Poona authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Rajasthan & Gujarati Charitable Foundation Poona

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. THE CHRISTIAN BUSINESSMEN EDUCATIONAL FELLOWSHIP, KOVILPATTI

DCIT EXEMPTION , GHAZIABAD vs. SAHYOG JAN KALYAN SAMITI , KANPUR

DCIT (EXEMPTION), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

ITO (E), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MADHURIKA EDUCATIONAL & CHARITABLE TRUST,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

GOBINDRAM CHANDRAMANI VIVEK,BANGALORE vs. INCOME TAX OFFICER - WARD 1(1), BANGALORE, BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, CHENNAI, INCOME TAX DEPARTMENT vs. THE INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

KUPPAM EDUCATIONAL SOCIETY,KUPPAM vs. INCOME TAX OFFICER (EXEMPTIONS), TIRUPATI

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

SMT.SULOCHANADEVI SINGHANIA SCHOOL TRUST,MUMBAI vs. DCIT (EXEM)-2(1), MUMBAI