CIT v. Rao Bahadur Calavala Cunnan Chetty Charities

135 ITR 485High Court1982#1147 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 367,368 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

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

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

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

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. Income Tax Officer, Ward 1(1), Mangaluru

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

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

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. Income Tax Officer, Ward 1(1), Mangaluru

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

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

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 Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

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

ITA 1962/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…

Rajiv Gandhi Charitable Trust, New Delhi vs. JCIT (Exemption), Range- 2, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5196/DEL/2018[2014-15]Status: DisposedITAT Delhi31 May 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryrajiv Gandhi Charitable Vs. Jcit (Exemption) Trust, Jawahar Bhawan, Range – 2 3Rd Floor, Rajendra Prasad New Delhi Road, New Delhi

Section 12ASection 143(3)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Rajiv Gandhi Charitable Vs. JCIT (Exemption) Trust, Jawahar Bhawan, Range – 2 3rd Floor, Rajendra Prasad New Delhi Road, New Delhi PAN : AAATR 4253 L (APPELLANT) (RESPONDENT) Assessee by Shri M. M. Kwatra, C.A. Revenue by Shri Atiq Ahmed, Sr. D.R. Date of hearing: 16.03.2022 Date of Pronouncement: 31.05.2022 ORDER PER ANIL CHATURVEDI, AM: The present appeal filed by the assessee is directed against the order dated 24.05.2018 of the Commissioner of I…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 578/BANG/2021[2010-11]Status: DisposedITAT Bangalore05 Jan 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purpose of determining the income derived from the property held in trust. 21. In CIT v. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 at 495, the Madras High Court observed : "The income from the properties held under trust would have to be arrived at in the normal commercial manner without reference to the provisions which are attracted by s. 14." 22. In the result, we answer the question in the affirmative and against the Revenue'. Page 8 of 10 ITA Nos. 577 & 578/Bang/2021…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 577/BANG/2021[2009-10]Status: DisposedITAT Bangalore05 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purpose of determining the income derived from the property held in trust. 21. In CIT v. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 at 495, the Madras High Court observed : "The income from the properties held under trust would have to be arrived at in the normal commercial manner without reference to the provisions which are attracted by s. 14." 22. In the result, we answer the question in the affirmative and against the Revenue'. Page 8 of 10 ITA Nos. 577 & 578/Bang/2021…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. The Bishops Education Society, Pune

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Shivnagar Vidya Prasarak Mandal, Pune

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…tions on the capital expenditure on scientific research, i e. both under section 10(2)(vi) and section 10(2)(xiv) under 1922 Act or under sections 32(1)(ii) and 35(2)(iv) of 1961 Act. Even in the case of ClT vs. Rao Bahadur Calavala Cuanan Chetty Ctrarittes (135 ITR 485), the Honbe High Court of Madras cIearLY held that while computing the income of the trust u/s. 11 for the purposes of application of income, the word incomes has to be understood in normal parlance without looking into or invoking the provisions of sec. 14 of the IT Act. The Court also held that all the out goings are to be considered while dete…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…tions on the capital expenditure on scientific research, i e. both under section 10(2)(vi) and section 10(2)(xiv) under 1922 Act or under sections 32(1)(ii) and 35(2)(iv) of 1961 Act. Even in the case of ClT vs. Rao Bahadur Calavala Cuanan Chetty Ctrarittes (135 ITR 485), the Honbe High Court of Madras cIearLY held that while computing the income of the trust u/s. 11 for the purposes of application of income, the word incomes has to be understood in normal parlance without looking into or invoking the provisions of sec. 14 of the IT Act. The Court also held that all the out goings are to be considered while dete…

Sindhu Sewa Samaj, Ahmedabad vs. ITO (Exemption), Ward-2, Ahmedabad

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

ITA 1576/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Jun 2020AY 2015-16
For Appellant: Shri S.K. Sadhwani, A.RFor Respondent: Shri Dilip Kumar, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 14Section 143(2)Section 143(3)Section 2(45)Section 24

…be arrived in the normal commercial manner without reference to provision of section 14 of the I.T. Act. The assessing officer has also placed reliance on the decision of Hon’ble Madras High Court in the case of Rao Bahahur Calavala Cunnan Chetty Charities ( 135 ITR 485) (Madras). I.T.A No. 1576/Ahd/2018 A.Y. 2015-16 Page No 3 Sindhu Sewa Samaj vs. ITO (Exemption) 5. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee. 6. We have heard rival contentions on this issue. We have perused the material on record. The income of the trust is determined un…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2550/PUN/2017[2009-10]Status: DisposedITAT Pune10 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…m Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section 11, wherein, it has been provided that once deduction has been claimed on account of application of income at the occasion of purchase of the a…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2549/PUN/2017[2008-09]Status: DisposedITAT Pune10 Jun 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…m Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section 11, wherein, it has been provided that once deduction has been claimed on account of application of income at the occasion of purchase of the a…

The DCIT (Exemptions), Circle-1, Ahmedabad vs. M/S. K.J. Mehta T.B. Hospital, Bhavnagar

In the result the appeal filed by the Revenue is dismissed

ITA 2198/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Surendra Kumar, CIT/DRFor Respondent: Shri Sanjay Shah, A.R
Section 11(1)(a)Section 11(6)Section 143(3)Section 271(1)(c)Section 60

…ITR 598 for the treating the depreciation as application of income is squarely applicable to the present facts of the case. The relevant extract of the judgment is reproduced as under: In the case of CIT v. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485, the Madras High Court held that the income from the properties held under trust would have to be arrived at in the normal commercial manner without classification under the various heads set out in section 14. It held that the expression 'income' has to be understood in the popular or general sense and not in the sense in which the income is arr…

Young Men'S Christian Association, Salem vs. ITO, Exemptions Ward, Salem

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

ITA 2210/CHNY/2019[2016-17]Status: DisposedITAT Chennai14 Feb 2020AY 2016-17

Bench: Shri Mahavir Singh & Shri S. Jayaraman

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. J. Pavithran Kumar, JCIT
Section 12ASection 14Section 143(1)(a)Section 154Section 24

…e, the assessee’s claim is prima facie is not allowed U/s.154 of the Act. Further, he submitted that as conceded fairly by the Ld. AR that as per the jurisdictional High Court’s decision in the case of CIT v. Rao Bahadur Calavala Cunnan Chelty Charities in 135 ITR 485, particularly in Page No. 495, the income in the case of a trust has to be arrived at in the normal commercial manner without reference to the provisions which are attracted by section 14 of the Act. Therefore, there is no merit in the assessee’s case. 4. We heard the rival submissions. Since the assessee is registered U/s.12AA of the Act and…

Young Men'S Christian Association, Salem vs. ITO, Exemptions Ward, Salem

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

ITA 2209/CHNY/2019[2015-16]Status: DisposedITAT Chennai14 Feb 2020AY 2015-16

Bench: Shri Mahavir Singh & Shri S. Jayaraman

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. J. Pavithran Kumar, JCIT
Section 12ASection 14Section 143(1)(a)Section 154Section 24

…e, the assessee’s claim is prima facie is not allowed U/s.154 of the Act. Further, he submitted that as conceded fairly by the Ld. AR that as per the jurisdictional High Court’s decision in the case of CIT v. Rao Bahadur Calavala Cunnan Chelty Charities in 135 ITR 485, particularly in Page No. 495, the income in the case of a trust has to be arrived at in the normal commercial manner without reference to the provisions which are attracted by section 14 of the Act. Therefore, there is no merit in the assessee’s case. 4. We heard the rival submissions. Since the assessee is registered U/s.12AA of the Act and…

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1339/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…that absence of registration under section 12AA can disentitle claim for application of income and not deduction of expenses incurred for purpose of earning receipts, does not involve any argument, pros and cons, having been decided by Courts of La3 including 135 ITR 485 Mad. 3. Non considering the amount of allowable expenses incurred and filled at Clause 6(i) of Part B – TI is only an apparent mistake. 4. “Apparent mistake” does not mean only clerical or arithmetic error (69 ITR 342 Mad). For these and other reasons, which may be stated at the time of hearing of the appeal, it is prayed that the Assessing Offic…

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1338/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…that absence of registration under section 12AA can disentitle claim for application of income and not deduction of expenses incurred for purpose of earning receipts, does not involve any argument, pros and cons, having been decided by Courts of La3 including 135 ITR 485 Mad. 3. Non considering the amount of allowable expenses incurred and filled at Clause 6(i) of Part B – TI is only an apparent mistake. 4. “Apparent mistake” does not mean only clerical or arithmetic error (69 ITR 342 Mad). For these and other reasons, which may be stated at the time of hearing of the appeal, it is prayed that the Assessing Offic…

Shantaram Bhat Charitable Trust, Mumbai vs. CIT (A)- 1 Mumbai, Mumbai

In the result, appeal by the assessee stands partly allowed

ITA 3364/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Nov 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 11(1)Section 2(45)Section 24Section 5

…1111/Mum/2011 gas declined the claim of standard deduction of the appellant u/s 24(a) of the IT Act. Reliance is also places on CIT vs. Programme for Community Organization [2001] 248 ITR 1 (SC) and CIT vs. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485 (Mad) wherein it is clearly laid down that the income a trust is that which is available, so that the same is to be considered and arrived at in the commercial sense and it is not computed under any head of income. c. In view of the facts mentioned above, the appellant's claim of deduction u/s 24(a) of the IT Act of Rs. 35,06,448/- on the income…