CIT v. Rao Bahadur Calavala Cunnan Chetty Charities

135 ITR 485High Court1982#1146 most cited

What is CIT v. Rao Bahadur Calavala Cunnan Chetty Charities authority for?

The income of a charitable trust, particularly income from property held under trust, for the purpose of claiming exemption under Section 11, must be computed in a normal commercial manner, without strict reference to the computation provisions for different heads of income like Section 14 or Section 24(a). This approach ensures that the income available for application or accumulation is assessed on commercial principles.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Rao Bahadur Calavala Cunnan Chetty Charities · 135 ITR 485 · Section 11 exemption · computation of trust income · commercial principles · income from property held under trust · Section 14 · Section 24(a) · charitable institution income · application of income for charitable purposes

Sections most often in play

Section 11Section 145Section 10(20)Section 12ASection 12AASection 143(3)Section 263Section 36(1)(iv)

Issues it is cited on

section 4(3)section 36(1)(v)recognised provident fundapproved superannuation fundsection 205section 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 10(23c)(iv)section 139(4a)

Judgments citing CIT v. Rao Bahadur Calavala Cunnan Chetty Charities

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

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

…he case of DIRECTOR OF INCOME TAX (E) VS. GIRIDHARILAL SHEWNARAIN TANTIA TRUST reported in 199 ITR 215 and the judgment of the Madras High Court in the case of COMMISSIONER OF INCOME TAX VS. RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES (1982) reported in 135 ITR 485 and held that, in the case of a trust, income will have to be calculated in a commercial manner and it is not to be computed under the Income Tax Act. Hence, it was and held that the Commissioner of Income Tax (A) was not justified in holding that those provisions Section 40(a)(ia) can be invoked for disallowing the expenses on which tax…

ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 5494/MUM/2024[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

For Appellant: S/Shri Ronal Doshi a/w Deep ChouhanFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 11Section 12ASection 13(1)Section 13(2)(a)Section 13(2)(b)Section 13(3)Section 142(1)Section 143(2)Section 145Section 24

…aiming exemption under section 11, is entitled to claim a deduction of a sum equal to 30% of the annual value under section 24(a) of the Act. We find that the Hon’ble Madras High Court in CIT vs Rao Bahadur Calavala Cunnan Chetty Charities, reported in [1982] 135 ITR 485 (Mad.), held that the income from property held under trust would have to be arrived at in a normal commercial manner without reference to the provisions which are attracted by section 14. The relevant findings rendered by the Hon’ble Madras High Court, in the aforesaid decision, are as follows: - “The Tribunal has in a way mixed up the notion o…

SHRI TRIMBAKESHWAR DE vs. THAN TRUST,NASHIKVS.CIT (EXEMPTION) PUNE, PUNE

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

ITA 1051/PUN/2024[2018-2019]Status: DisposedITAT Pune18 Dec 2024AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1051/Pun/2024

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ajay Kumar Keshari
Section 11Section 142(1)Section 143(2)Section 143(3)Section 263

…ayment should be taken to the an outgoing of the year in which it was paid and, as such, constitute the actual expenditure which has to be deducted before the surplus income is arrived at for the purpose of s. 11(4). In Calavala Cunnan Chetty Charities [1982] 135 ITR 485, this court also has taken the view that taking into account the purpose for which the conditions of s. 11(1)(a) are imposed, it would be clear that the income to be considered will be that which is available in the hands of the assessee subject to any adjustment for any expenses extraneous to the trust, that it is only the balance that would req…

UMMEED CHILD DEVELOPMENT CENTER,MUMBAI vs. ITO (EXEM)-2(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1838/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Nov 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Ummeed Child Development Centre, Gr. Floor, 1-B, 1/62 Mantri Pride, N. M. Joshi Marg, Lower Parel, Mumbai-400 011 ...... Appellant Vs. Ito (Exe.) – 2 (4), R. No. 503, 5Th Floor, Piramal Chambers, Lal Baug, Parel, Pan – Aaatu0678E ..... Respondent

For Appellant: Shri Saurabh Bhat, Ld. ARFor Respondent: Shri Ujjawal Kumar, Ld. DR
Section 11(6)Section 12ASection 250

…sees needs to be computed on the basis of commercial principles: • CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC) • CIT v. Rao Bahadur CalavalaCunnan Chetty Charities (135 ITR 485)(Mad); • CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj) • CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been inserted in Section 11 of the Act w.e.f. 01.04.2015 which inter alia mandated that income which is required to be applied or accumulated or set a…

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 374/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Aug 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…ees needs to be computed on the basis of commercial principles:  CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC)  CIT v. Rao Bahadur Calavala Cunnan Chetty Charities (135 ITR 485)(Mad);  CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj)  CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been inserted in Section 11 of the Act w.e.f 01.04.2015 which inter alia mandated that income which is required to be applied or accumulated or set ap…

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 373/BANG/2023[2013-14]Status: DisposedITAT Bangalore28 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…ees needs to be computed on the basis of commercial principles:  CIT vs. Programme for Community Organisation (1997) 228 ITR 620 (Ker.) since approved by the apex court (reported at (2001) 248 ITR 1 (SC)  CIT v. Rao Bahadur Calavala Cunnan Chetty Charities (135 ITR 485)(Mad);  CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (70 taxman 228) (Guj)  CIT v. Institute of Banking Personnel Selection (131 taxman 386)(Bom). 11. We further find that Clause (6) has been inserted in Section 11 of the Act w.e.f 01.04.2015 which inter alia mandated that income which is required to be applied or accumulated or set ap…

VATSALYA TRUST,MUMBAI vs. INCOME TAX, EXEM. WARD 2(4), MUMBAI

The appeal of the assessee is allowed, in the aforesaid terms

ITA 943/MUM/2022[2016-17]Status: DisposedITAT Mumbai03 Mar 2023AY 2016-17

Bench: Shri Vikas Awasthyआअसं. 943/मुं/2022 ("न.व 2016-17) Vatsalya Trust, Plot No.1285, Vatsalya Trust Mumbai, Near Police Station, Kanjurmarg East, Mumbai – 400 042. Pan: Aaatv-0345-H ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer-Exem, Ward 2(4), Piramal Chamber, Lalbaug, Mumbai – 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Dharan V. Gandhi ""तवाद" "वारा/Respondent By : Shri Chetan M. Kacha सुनवाई क" "त"थ/ Date Of Hearing : 09/12/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 03/03/2023

For Appellant: Shri Dharan V. GandhiFor Respondent: Shri Chetan M. Kacha
Section 11Section 11(7)Section 12A

…essment Year under appeal would not fall within the purview of said amendment. The ld. Authorized Representative for the assessee in support of his submission placed reliance on the decision in the case of CIT vs. Rao Bahadur Calavala Cunnan Chetty Charities, 135 ITR 485 (Mad). 4. Per contra, Shri Chetan M. Kacha representing the Department vehemently supporting the impugned order submits that no actual payment was made by the assessee during the year towards staff gratuity. The expenditure actually incurred during the relevant period is only considered as 3 application of the fund for the purpose of section 11…

INDIA ITME SOCIEY,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, Appeal of assessee is allowed for both the years

ITA 722/MUM/2021[2016-17]Status: DisposedITAT Mumbai27 Feb 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…ual income can be accumulated. Such is the view ITA no.721 & 722/Mum/2021 India ITME Society; A.Y. 15–16 & 16–17 of ITAT in B N Gamadia Parsi Trust 77 TTJ 274 and Kol High court in 199 ITR 215 in Tantias case as well as Madras High court in Rao Bahadur's case 135 ITR 485. Thus on the debatable issue, when LD AO has taken one view, revision u/s 263 of the Act is prohibited. 015. The LD CIT DR relied up on the order of the LD PCIT. He submitted that view that is unsustainable taken by the LD AO makes the order erroneous and prejudicial to the interest of revenue. 016. We have carefully considered rival contention…

INDIA ITME SOCIEY,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, Appeal of assessee is allowed for both the years

ITA 721/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Feb 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…ual income can be accumulated. Such is the view ITA no.721 & 722/Mum/2021 India ITME Society; A.Y. 15–16 & 16–17 of ITAT in B N Gamadia Parsi Trust 77 TTJ 274 and Kol High court in 199 ITR 215 in Tantias case as well as Madras High court in Rao Bahadur's case 135 ITR 485. Thus on the debatable issue, when LD AO has taken one view, revision u/s 263 of the Act is prohibited. 015. The LD CIT DR relied up on the order of the LD PCIT. He submitted that view that is unsustainable taken by the LD AO makes the order erroneous and prejudicial to the interest of revenue. 016. We have carefully considered rival contention…

DCIT, (E) - 1(1), MUMBAI vs. GURU NANAK VIDYAK SOCIETY, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 3222/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Mr. Priyanka Ghia &For Respondent: Ms. Richa Gulati
Section 11Section 11(1)Section 11(1)(a)Section 143(1)Section 24Section 250

…nder the head of income from house property ignoring the judgment in the case of CIT Vs. Programme for Guru Nanak Vidyak Society ITA No.3222/Mum./2019 Community Organization [2001] 248 ITR 1 (SC) and CIT VS, Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 (Mad) wherein it was clearly stated that the income of a trust is that which is available, so that the same is to be computed and arrived at in the commercial sense and it is not to be computed under any head of income". 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) is right in allowing assessee's claim of standa…

DCIT, CHENNAI vs. THE WILLINGDON CHARITABLE TRUST, CHENNAI

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

ITA 587/CHNY/2015[2011-12]Status: DisposedITAT Chennai14 Oct 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaatt0683N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.08.2022 घोषणा की तारीख /Date Of Pronouncement : 14.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 12.12.2014 Relevant To The Assessment Year 2011-12. The Revenue Has Raised The Following Grounds: Ground No.1 1. The Order Of The Learned Cit (A) Is Contrary To The Law & Facts Of The Case. Ground No:2: 2.1 The Id Cit(A) Erred In Holding That The Assessee Is Eligible For Exemption U/S 11 Of The Act & Not Hit By The Amended Provisions Of Sec.2(15) Of The Act, Under The Object Of "General Public Utility".

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 2(15)

…ions Vs CIT 348 ITR 344 (Ker). (iv) DIT Vs. Ms/. Charanjiv Charitable Trust (2014) 43 taxmann.com 300(Del). 8.3 The Ld CIT (A) ought to have placed reliance on the decision of jurisdictional High Court in the case of CIT Vs Rao Bahadur Cunnan Chetty Charities 135 ITR 485 (Mad) in this regard. Ground No.9: 9.1 The Id. CIT (A) ought to have appreciated that when the assessee looses the eligibility for claiming exemption u/s 11, the provision of section 14 comes into play and the amount of Rs.1,25,05,000/- paid as donation and Rs.20,60,384/- debited towards "income tax paid" in the "Income & Expenditure A/c.," requi…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ust ITA No. 209 of 2010/ TS-56-HC-2019(KAR), dated 07.01.2019, it was held that in respect of professional charges paid to doctors without deducting TDS, section 40 (a)(ia) is not applicable. 10.12 In CIT vs. Rao Bahadur CalavalaCunnan Chetty Charities [1982] 135 ITR 485 (MAD.), it was held has follows: “The Tribunal has in a way mixed up the notion of total income in understanding the expression "income from property held under trust". Section 14 occurs in the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Mang…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ust ITA No. 209 of 2010/ TS-56-HC-2019(KAR), dated 07.01.2019, it was held that in respect of professional charges paid to doctors without deducting TDS, section 40 (a)(ia) is not applicable. 10.12 In CIT vs. Rao Bahadur CalavalaCunnan Chetty Charities [1982] 135 ITR 485 (MAD.), it was held has follows: “The Tribunal has in a way mixed up the notion of total income in understanding the expression "income from property held under trust". Section 14 occurs in the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Mang…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ust ITA No. 209 of 2010/ TS-56-HC-2019(KAR), dated 07.01.2019, it was held that in respect of professional charges paid to doctors without deducting TDS, section 40 (a)(ia) is not applicable. 10.12 In CIT vs. Rao Bahadur CalavalaCunnan Chetty Charities [1982] 135 ITR 485 (MAD.), it was held has follows: “The Tribunal has in a way mixed up the notion of total income in understanding the expression "income from property held under trust". Section 14 occurs in the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Mang…

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CIT v. Rao Bahadur Calavala Cunnan Chetty Charities (135 ITR 485) — Cited in 98 Judgments | BharatTax