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?

Depreciation is allowable as a deduction even if the expenditure for acquiring the capital asset was treated as application of income for charitable purposes. This does not constitute a double benefit.

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.

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

ITO, Chennai vs. The Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &

Section 11Section 2(15)

…that the assessee was carrying charitable activities and therefore, the provisions of section 2(215) clearly applies to the assessee’s case. 8.3 The decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona 402 ITR 441 relates to 25 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 depreciation to be allowed on assets so purchased by the trust having 12A registration. 8.4 In the case of India Trade Promotion Organization v. DGIT(E) 371 ITR 333 (Delhi), the Hon’ble Delhi High Court has held that the expression ‘charitable purpose’ as defined in se…

DCIT (Exemptions), Chennai vs. Bakthavatsalam Memorial Trust, Chennai

Appeal stand dismissed in terms of above order

ITA 2895/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Feb 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

Section 11(1)(a)Section 143(3)

…ely covered in assessee’s favour by the cited decision of Hon’ble Madras High Court. We also find that this issue has subsequently been held in assessee’s favor by Hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarati Charitable Foundation Poona 402 ITR 441 (SC). In this case, it has been held that even though the expenditure incurred for acquisition of capital asset was treated as application of income for charitable purpose u/s. 11(1)(a) of the Act, still the depreciation would be allowed on assets acquired for charitable purposes. Thus, we do not find any infirmity in the impugned order in this r…

Bhakthavatsalam Memorial Trust, Chennai vs. ITO (Exemptiosn) Ward 2, Chennai

Appeal stand dismissed in terms of above order

ITA 2667/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Feb 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

Section 11(1)(a)Section 143(3)

…ely covered in assessee’s favour by the cited decision of Hon’ble Madras High Court. We also find that this issue has subsequently been held in assessee’s favor by Hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarati Charitable Foundation Poona 402 ITR 441 (SC). In this case, it has been held that even though the expenditure incurred for acquisition of capital asset was treated as application of income for charitable purpose u/s. 11(1)(a) of the Act, still the depreciation would be allowed on assets acquired for charitable purposes. Thus, we do not find any infirmity in the impugned order in this r…

Income Tax Officer (Examption) Ward, Surat vs. Shree Saibaba Satsang Mandal, Surat

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR

Section 11Section 143(3)

…the claim of the assessee. Aggrieved, the Revenue is in appeal before us. We have heard both the parties. We find no merit in Revenue’s stand qua this ground. As per hon'ble apex court’s decision in CIT vs. Rajasthan Marawari Charitable Trust Foundation Pune 402 ITR 441 (SC). Their lordships have made it clear that section 11(6) of the Act to this effect applies from 01.04.2015 not having retrospective effect. The findings of the Hon`ble Court are as follows: “1. These are the petitions and appeals filed by the Income Tax Department against the orders passed by various High Courts granting benefit of depreciati…

Shree Bankey Bihari Educational Society(Regd), Ghaziabad vs. JCIT, Ghaziabad

In the result, the appeal filed by the assessee in ITA No

ITA 4968/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2010-11]

For Appellant: ShriAkilesh Kumar, AdvFor Respondent: Shri Pradeep Kumar Meel, CIT- DR

Section 11(4)(a)Section 12ASection 80G

…ost of assets as application of income, therefore, there should not be any occasion to disallow the claim of depreciation. The ld counsel further relied upon the decision of the Hon'ble Supreme Court in the case of Rajasthan and Gujarati Charitable Foundation 402 ITR 441 in support of the claim. 16. Per contra, the ld. DR strongly supported the findings of the CIT(A). 17. We have carefully considered the orders of the authorities below and have carefully perused the Fixed Assets Chart. We find force in the contention of the ld. counsel for the assessee. The cost of assets has not been claimed as application of…

Dy CIT (Exemption)-2(1), Mumbai vs. Saifee Burhani Upliftment Trust, Mumbai

In the result, appeal filed by the Revenue stands dismissed

ITA 1941/MUM/2020[2015-16]Status: DisposedITAT Mumbai08 Nov 2021AY 2015-16

Section 10(34)Section 11Section 11(1)(a)

…on the issue has been affirmed by the Supreme Court and SLP of the Department dismissed In fact a Batch of appeals had been decided by the Supreme Court against the Department in the leading case of CIT V/s Rajasthan and Gujarati Charitable Foundation (2018) 402 ITR 441 (SC)- copy attached. However Department had filed Miscellaneous Application in the case of Commissioner of Income tax (exemption) New Delhi v/s Subros Educational Society) (303 CTR 1(SC); 166 DTR 257 (SC) miscellaneous application no. 941/2018 in civil appeal no 5171/2016 which was disposed of by the Hon'ble Supreme court. Thus the issue involve…

M/S Dr. Chandrashekar Foundation, Mysore vs. CIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 1281/BANG/2016[2010-11]Status: DisposedITAT Bangalore01 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Smt. Sheethal, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R

Section 11Section 143(3)Section 263

…ITA No.1281/Bang/2016 M/s. Dr. Chandrashekar Foundation, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Dr. Chandrashekar Foundation #42/2B & 2C, Cauvery Hospital Terisian College Circle Siddartha Layout Vs. Mysore 570 011 CIT (Exemptions) Bangalore PAN NO :AAATD7162Q APPELLANT RESPONDENT Appellant by : Smt. Sheethal, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Date of Hearing : 01.11.2021 Date of Pronouncement : 01.11.2021 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMB…

ACIT(E), Circle- 1(1), New Delhi vs. J D Tytler School Society, New Delhi

The appeal of the Revenue is dismissed

ITA 1688/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Oct 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 11Section 11(1)Section 12ASection 32(1)Section 80G

…sallowance of depreciation amounting to Rs. 21,61,384/-, the Ld. AR relied upon the order of the CIT(A) as well as the decision of the Hon'ble High Court in case of DIT Vs. Indraprasth Cancer Society and Rajastani & Gujarati Charitable Foundation Poona (2018) 402 ITR 441 (SC). 6. The Ld. DR relied upon the assessment order for all the issues contested by the Revenue. 7. We have heard both the parties and perused the material available on record. As regards Ground No. 1 to 3, during the course of assessment, the development fund receipts amounting to Rs.88,15,915/- were directly taken to the balance sheet as lia…

Swaminarayan Seva Niketan, Junagadh vs. Income Tax Officer (Exemption), Ward-2, Rajkot

In the result, appeal filed by the Assessee is allowed

ITA 399/RJT/2017[2014-15]Status: DisposedITAT Rajkot27 Sept 2021AY 2014-15

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

For Appellant: Smt. Astha Maniar, A.RFor Respondent: Shri S. S. Rathi, A.R

Section 12(2)

…hether in case of the 4 . A.Y. 2014-15 charitable trust that is assessee before us disallowance of depreciation is to be claimed as double deduction or not. 11. The Hon’ble Apex Court in the matter of CIT vs. Rajasthan & Gujarati Charitable Foundation [2018] 402 ITR 441 wherein Apex Court has held as follows: “Depreciation - Allowance/Rate of (Charitable trust) (Position prior to 1-4-2015) - Whether in case of assessee-charitable institution registered under section 12A, even though expenditure incurred for acquisition of capital assets was treated as application of income for charitable purposes under section…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 53/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2021AY 2017-18

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…] 164ITR 439 (Raj.); v) DIT v/s Society for Applied Microwave Electronic Engineering & Research, ]2019] 106 taxmann.com 204 (SC); vi) CIT v/s Subros Educational Society, [2018] 303 CTR 001 (SC); vii) CIT v/s Rajasthan and Gujarat Charitable Foundation, [2018] 402 ITR 441 (SC). 8 M/s. PN NJ Industries Pvt. Ltd. 4. The learned Counsel for the assessee further submitted that the non-consideration of decision of a Jurisdictional High Court or a Supreme Court is a mistake apparent from record and hence, the learned Counsel contended that the same is rectifiable under section 154 of the Act. In support of these conte…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 48/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…] 164ITR 439 (Raj.); v) DIT v/s Society for Applied Microwave Electronic Engineering & Research, ]2019] 106 taxmann.com 204 (SC); vi) CIT v/s Subros Educational Society, [2018] 303 CTR 001 (SC); vii) CIT v/s Rajasthan and Gujarat Charitable Foundation, [2018] 402 ITR 441 (SC). 8 M/s. PN NJ Industries Pvt. Ltd. 4. The learned Counsel for the assessee further submitted that the non-consideration of decision of a Jurisdictional High Court or a Supreme Court is a mistake apparent from record and hence, the learned Counsel contended that the same is rectifiable under section 154 of the Act. In support of these conte…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

In the result, appeals for the A

ITA 47/MUM/2021[2011-12]Status: DisposedITAT Mumbai26 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…] 164ITR 439 (Raj.); v) DIT v/s Society for Applied Microwave Electronic Engineering & Research, ]2019] 106 taxmann.com 204 (SC); vi) CIT v/s Subros Educational Society, [2018] 303 CTR 001 (SC); vii) CIT v/s Rajasthan and Gujarat Charitable Foundation, [2018] 402 ITR 441 (SC). 8 M/s. PN NJ Industries Pvt. Ltd. 4. The learned Counsel for the assessee further submitted that the non-consideration of decision of a Jurisdictional High Court or a Supreme Court is a mistake apparent from record and hence, the learned Counsel contended that the same is rectifiable under section 154 of the Act. In support of these conte…

Rama Naick Charitable Trust, Chennai vs. ITO Exemption Ward 2, Chennai

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

ITA 518/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Jul 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 518/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15

For Appellant: Shri A. Kanagaraj, CAFor Respondent: Shri G. Suresh Periasamy, JCIT

Section 11Section 11(1)Section 12ASection 32

…t year 2015-16 cannot be applied retrospectively prior to assessment year 2015-16. He further argued that the issue is now squarely covered by the decision of the Hon’ble Supreme Court in the case of CIT v. Rajasthan and Gujarati Charitable Foundation, [2018] 402 ITR 441 (SC), where it was categorically held that income of an institution was to be computed on commercial principles after providing for allowances for normal depreciation and held that the trusts are entitled to depreciation u/s.32 of the Act, on assets whose cost has been allowed as application to charitable purpose u/s.11(1)(a) of the Act. 6 I.TA…

Bharathi Education Trust, Bangalore vs. Deputy Commissioner of Income Tax (Exemption), Circle- 1, Bangalore

Accordingly the appeal of assessee stands allowed on ground

ITA 586/BANG/2020[2013-14]Status: DisposedITAT Bangalore02 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri R.E Balasubramanyam, C.AFor Respondent: Shri Kannan Narayanan, Addl. CIT (DR)

Section 11Section 271Section 271(1)(c)Section 274

…me by changing the colour of receipts. 9. Insofar as the issue of depreciation is concerned Ld.AR submitted that, this issue is no more res integra as decision of Hon’ble Supreme Court in case of CIT vs Rajasthan and Gujarati Charitable Foundation reported in 402 ITR 441, is in favour of assessee on the issue. 10. On the contrary, the Ld.Sr.DR relied on the observations of Ld.CIT(A) 11. We have perused submissions advanced by both sides in the light of records placed before us. 12. We note that the issue of depreciation is covered in favour of assessee and therefore no penalty can be levied on that issue. Moreove…

CIT v. Rajasthan & Gujarati Charitable Foundation Poona

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

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Judgments citing CIT v. Rajasthan & Gujarati Charitable Foundation Poona

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

ITO, Chennai vs. The Indian Cultural Research Trust, Chennai

DCIT (Exemptions), Chennai vs. Bakthavatsalam Memorial Trust, Chennai

Bhakthavatsalam Memorial Trust, Chennai vs. ITO (Exemptiosn) Ward 2, Chennai

Income Tax Officer (Examption) Ward, Surat vs. Shree Saibaba Satsang Mandal, Surat

Shree Bankey Bihari Educational Society(Regd), Ghaziabad vs. JCIT, Ghaziabad

Dy CIT (Exemption)-2(1), Mumbai vs. Saifee Burhani Upliftment Trust, Mumbai

M/S Dr. Chandrashekar Foundation, Mysore vs. CIT, Bangalore

ACIT(E), Circle- 1(1), New Delhi vs. J D Tytler School Society, New Delhi

Swaminarayan Seva Niketan, Junagadh vs. Income Tax Officer (Exemption), Ward-2, Rajkot

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

Rama Naick Charitable Trust, Chennai vs. ITO Exemption Ward 2, Chennai

Bharathi Education Trust, Bangalore vs. Deputy Commissioner of Income Tax (Exemption), Circle- 1, Bangalore