CIT v. Sacred Heart Church

278 ITR 180High Court#20273 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2015 to 2019.

Judgments citing CIT v. Sacred Heart Church

The DDIT (Exemp.), Ahmedabad vs. Adarsh Foundation, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1858/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.1858/Ahd/2013 िनधा"रणवष"/Assessment Year:2009-10 बनाम Deputy Director Of Income Tax Adarsh Foundation, Vs. (Exemption), Ahmedabad C/O Sal Hospital & Medical Institution, Opp. Doordarshan Tower, Drive- In-Road, Thaltej, Ahmedabad Pan:Aaa Ta2 111 J अपीलाथ" Appellant ""यथ"/Respondent

Section 11(1)(a)Section 12ASection 13Section 32

…risdictional High Court in the following cases CIT vs. Shree Plot Swetamber Murtipujak DDIT (E) v. Adarsh Foundation /I.T.A.No. 1858/AHD/2013/A.Y. 2009-10 Pg 21 Jain Mandal 211 ITR 293 (Guj) and similarly on following judgment CIT vs. Sacred Heart Church 278 ITR 180 (Guj) claim that the action of the AO was not in accordance with law. Considering these facts the Ld. CIT(A) has allowed the same by observing as under:- “7.4 I have considered the order of the AO and the submission made in this regard. The AO has not allowed set off of brought forward deficits amounting to Rs. 39,68,311/- pertaining to A.Y. 200…

The Dy. CIT (Exemptions), Circle-2, Ahmedabad vs. M/S. Kasturben Jagjivanbhai Bhalodia Charitable Trust, Rajkot

In the result, appeal filed by the Revenue is dismissed

ITA 1545/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Vinod Tanwani, Sr. D.R

Section 11

…lied upon and the observations made by the A.O. in the assessment order. The appellant has relied upon the order of jurisdictional High Court in the case of CIT vs Shri Plot Shwetarnbar Murtipujak Jain Mandal 211 ITR 293(Guj.) and CIT v/s. Sacred Heart Church 278 ITR 180. Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal has held as follows ;- "A bare perusal of section 11 of the Income-tax Act, 1961, shows that the income derived from property held under trust wholly for charitable or religious purposes to the extent to which such income is applied to such purposes in India is…

DCIT, Bangalore vs. Federation of Karnataka Chambers of Commerce & Industry, Bangalore

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

ITA 386/BANG/2016[2006-07]Status: DisposedITAT Bangalore16 Sept 2016AY 2006-07

Bench: Smt. Asha Vijayaraghavanita No.386 /Bang/2016 (Asst. Year 2006-07)

For Appellant: Shri DK Jha, Addl. CITFor Respondent: Shri AC Raju, C.A

Section 1(1)(a)Section 11Section 11(1)(d)Section 15Section 154Section 70

…nd filed his written submissions and had relied on: CIT Vs.Maharana of Mewaar Charitable Foundation 164 ITR 39 (RAJ) DI Vs. Raghuvanshi Charitable Trust, 197 Taxman 170 (Del.) Trustees of Balkanji Bari (1979) 10 CTR (Trib.) 22 CIT Vs. Sacred Heart Church 278 ITR 180 (Guj) CIT Vs. Institute of Banking Personnel Selection 264 ITR 110 (Bom) Gem & Jewellery Export Promotion Council Vs. ITO (68 ITD 95) IT Appellate Tribunal Mumbai ITA No.386/B/16 4 Dy. Director of Income Tax (E)-I(1), Maharashtra Indl. Development – Mumbai Tribunal in I.T.A. Nos. 4777/Mum/2009 Commissioner of Income Tax Vs. Matriseva Trust…

M/S Sevasadan Orphanage and Training Institute, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT

Section 11(1)(a)

…64 ITR 110 (Bom.) • Govindu Naicker Estate Vs. ADIT (2001) 248 ITR 368 (Mad) • Dawath Institute of DB Community Vs. ITO (2008) 22 SOT 359 (Mum. ITAT) • CIT Vs. Shri Plot Swetambar Murti Pujak Jain Mandal (1995) 211 itr 293 (Guj.) • CIT Vs. Sacred Heart Church 278 ITR 180 (Guj.) • CIT Vs. Matriseva Trust (2000) 242 ITR 20 (Mad) • Gem & Jewellery Export Promotion Council Vs. ITO (1999) 68 ITD 95 (Mum) • CIT Vs. St. George Forane Church (1988) 170 ITR 62; 36 Taxman 42 (Ker.) • Trustees of Balkan J Bari (1979) 10 CTR (Trib) 22 (Bombay) • Chotanagpur Diocesan Trust Vs. ITO 19 ITD 175 (Patna) 5. CIT(A) concluded the d…