CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust

198 ITR 598High Court1992#1155 most cited

What is CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust authority for?

When computing the income of a charitable trust for exemption under Section 11, depreciation must be allowed as an application of income based on commercial principles. This does not constitute a double deduction.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust · 198 ITR 598 · Section 11 · Section 12 · charitable trust income · depreciation allowance · application of income · commercial principles · double deduction · tax exemption.

Also reported as

70 Taxmann 228

Sections most often in play

Section 11Section 12Section 13(1)(c)Section 13(2)Section 13(3)Section 13(3)(c)Section 13(3)(e)Section 143(3)

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Vokkaligara Sangha, Bangalore

In the result, all the appeals are dismissed

ITA 1336/BANG/2016[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoasst. Commissioner Of Income Tax (Exemptions), Circle-1, Bengaluru. … Appellant Vs. M/S.Vokkaligara Sangha, Kr Road, Vv Puram, Bengaluru-560004. … Respondent Pan: Aaatv 3662 K Appellant By : Shri S.Nambirajan, Addl.Cit(Dr) Respondent By : S/Shri L.Bharath & Vishal Dedhia, Ca

For Appellant: Shri S.Nambirajan, Addl.CIT(DR)For Respondent: S/Shri L.Bharath & Vishal Dedhia, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…udgments. (1) Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset,…

ADIT (E), New Delhi vs. Fortune Society for Development and Promotion of International Business, New Delhi

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

…nd gains of business" should be computed on commercial principles in order to determine the amount of income available for application for charitable purposes. Decisions of other High Courts in CIT versus Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), CIT versus Raipur Pallottine Society, (1989) 180 ITR 579 Page 4 of 18 (MP), CIT versus Society of the Sisters of ST. Anne, (1984) 146 ITR 28 (Kar.), CIT versus Trustee of H.E.H. the Nizam's Supplemental Religious Endowment Trust, (1981) 127 ITR 378 (AP) and CIT versus Rao Bahadur Calavala Cunnan Chetty Charities, (1982) 135 ITR 485 (Mad.…

Rajah Sir Annamalai Chettiar Memorial Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1635/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…e Institute (109 CTR 463); Karnataka High Court in CIT v. Society of the Sisters of St.Anne (146 ITR 28); Madhyapradesh High Court in CIT v. Raipur Pallottine Society (180 ITR 579); Gujarath High Court in CIT Vs. Sheth Manilal rachhnoddas Vishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT v. Market Committee Pipli (330 ITR 16) and CIT v. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1634/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…e Institute (109 CTR 463); Karnataka High Court in CIT v. Society of the Sisters of St.Anne (146 ITR 28); Madhyapradesh High Court in CIT v. Raipur Pallottine Society (180 ITR 579); Gujarath High Court in CIT Vs. Sheth Manilal rachhnoddas Vishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT v. Market Committee Pipli (330 ITR 16) and CIT v. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1633/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…e Institute (109 CTR 463); Karnataka High Court in CIT v. Society of the Sisters of St.Anne (146 ITR 28); Madhyapradesh High Court in CIT v. Raipur Pallottine Society (180 ITR 579); Gujarath High Court in CIT Vs. Sheth Manilal rachhnoddas Vishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT v. Market Committee Pipli (330 ITR 16) and CIT v. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gokula Education Foundation (Medicall), Bangalore

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; ITA Nos.1609 to 1613/Bang/2016 Page 6 of 12 (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset,…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gokula Education Foundation (Hospital), Bangalore

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; ITA Nos.1609 to 1613/Bang/2016 Page 6 of 12 (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset,…

DCIT, Bangalore vs. Sri. Taralabalu Bruhanmatt, Chitradurga

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA
Section 11(6)Section 12ASection 143(1)Section 143(3)

…Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] Page 5 of 15 (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset,…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Karnataka State Cricket Association, Bangalore

In the result, Revenue’s appeal for asst

ITA 1615/BANG/2016[2006-07]Status: DisposedITAT Bangalore01 Jun 2017AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/S Karnataka State Cricket Association, Chinnaswamy Stadium, Mg Road, Bangalore. . Respondent

For Appellant: Smt. Swapna Das, JCITFor Respondent: Shri Narendra Sharma, Advocate
Section 143(3)

…in the following judgments. DIT (Exemption) v. Framjee Cawasjee Institute [2014] 227 Taxman 266 (Mag.)/49 taxmann.com 22 (Bom.); v. Raipur Pallottine Society [1989] 180 ITR 579/[1990] 50 Taxman 233 (MP); v. Seth Manilal Ranchoddas Vishram Bhavan Trust [1992] 198 ITR 598/[1993] 70 Taxman 228 (Guj.); v. Bheruka Public Welfare Trust [1999] 240 ITR 513/106 Taxman 311 (Cal.); ITA No.1615/B/16 9 (5) Rao Bahadur Calavala Cunnan Chetty Charities's case (supra) and (6) Market Committee, Pipli case (supra) Allowing depreciation in subsequent years, on the capital asset, which has already availed the benefit of deducti…

Dy.Director of Income Tax, Ahmedabad vs. Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 3088/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 May 2017AY 2011-12
Section 143(3)Section 28Section 32

…ITA No.3088/Ahd/2014 Assessment Year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDBAD [Coram: Pramod Kumar AM and S.S. Godara JM] Assessment Year: 2011-12 Dy. Director of Income Tax (Exemption), Ahmedabad. ....................Appellant Vs. Monark Education Trust, ....…..….…Respondent Mahadev Vas, Nikol Gam, Nikol, Ahmedabad – 382 345. [PAN: AABTM 3910 C] Appearances by: James Kurian for the appellant None for the respondent Date of concluding the hearing : 23.05.2017 Date of pronouncing the order : 24.05.2017 O R D E R Per Pramod Kumar AM: 1. This appeal, filed by the Asse…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…udgments. (1) Commissioner of Income-tax, v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Page 8 of 16 Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the ca…

ITO, Bangalore vs. Stracey Memorial Educational Society, Bangalore

In the result, the appeal filed by the revenue for the assessment year 2011-12 is treated as partly allowed for statistical purposes

ITA 854/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: Shri C.R.Nulvi, CA
Section 11(6)Section 143(1)Section 143(3)Section 28

…v. Framjee Cawasjee Institute, 109 CTR 463 [Guj.]; (2) Commissioner of Income-tax, v. Raipur Pallottine Society,. [1989] 180 ITR 579 [MP] ITA Nos.853 & 854/Bang/2016 Page 6 of 17 (3) Commissioner of Income-tax, v. Seth Manilal Ranchoddas Vishram Bhavan Trust 198 ITR 598 [Guj.]; (4) Commissioner of Income-tax, v. Bhoruka Public Welfare Trust [1999] 240 ITR 513 [Cal.]; (5) Commissioner of Income-tax, v. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 (Mad.)] (6) Commissioner of Income-Tax v. Market Committee, Pipli [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years, on the capital asset,…

M/S. Kongunadu Arts & Science College Council, Coimbatore vs. ACIT, Coimbatore

In the result the appeal of the assessee is dismissed

ITA 2682/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Mar 2017AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Kongunadu Arts & Science V. The Asst. Commissioner Of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 Pan: Aaaak1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 09.03.2017

For Appellant: Shri K. Senthil, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 11Section 12ASection 143(3)Section 250(6)

…was expressed by other Courts in the cases of CIT v. Society of the Sisters of St. Anne [1984] 146 ITR 28 (Kar), CIT v. Raipur Pollottine Society [1989] 180 ITR 579 (M.P), and Commissioner of Income Tax v. Seth Manilal Ranchhoddas Vishram Bhavan Trust [1992] 198 ITR 598 (Guj). On the other hand, the Delhi High Court, in the case of DIT (Exemptions) v. Charanjiv Charitable Trust [2014] 267 CTR (Delhi) 306 held that where in a case of a trust, cost of assets has been allowed as deduction by way of application of income, then deprecation on the same asset cannot be allowed in the computation of the trust's income.…

M/S. Manjeet Kaur Memorial Premier Institute of Education, Gurgaon vs. ITO, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…has been held to be an application of income in following judgments: I. CIT Vs Tiny Tots Education Society [2011] 330 ITR 16 (P&H) II. DIT Vs Vishwa Jagriti Mission [2013] 83 DTR 47 (Del). III. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhawan Trust [1992] 198 ITR 598 (Guj). IV. CIT Vs Bharuka Public Welfare Trust [1999] 240 ITR 513 (Cal) V. CIT Vs Institute of Banking Personnel Selection [2003] 264 ITR 110 (Bom.) 15.4 Further, expenditure incurred on Eye check up, blood donation camps, Free books distribution are purely charitable in nature and therefore are to be considered application of income. Adminis…

M/S. Manjit Kaur Memorial Premier Institute of Education, Gurgaon vs. DCIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…has been held to be an application of income in following judgments: I. CIT Vs Tiny Tots Education Society [2011] 330 ITR 16 (P&H) II. DIT Vs Vishwa Jagriti Mission [2013] 83 DTR 47 (Del). III. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhawan Trust [1992] 198 ITR 598 (Guj). IV. CIT Vs Bharuka Public Welfare Trust [1999] 240 ITR 513 (Cal) V. CIT Vs Institute of Banking Personnel Selection [2003] 264 ITR 110 (Bom.) 15.4 Further, expenditure incurred on Eye check up, blood donation camps, Free books distribution are purely charitable in nature and therefore are to be considered application of income. Adminis…

M/S. Raja Muthiah Chettiar Charitable and Educational Trust, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee stands dismissed

ITA 2129/CHNY/2016[2010-11]Status: DisposedITAT Chennai23 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri A.V.Sreekanth, JCIT
Section 11Section 12ASection 32Section 42

…T v. Market Committee, Pipli (2011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 6. CIT v. (1992) 198 ITR 598 ShethManilalRanchhoddasVishramBhavan (Guj) Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 Selection (Bom) 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Educational Trus…

M/S. Sakthi Foundation, Chennai vs. DCIT, Chennai

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

ITA 2076/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT
Section 11Section 32

…011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Education…

Souther India Mills Association, Chennai vs. DCIT, Coimbatore

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

ITA 2075/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri B.Sahadevan, JCIT
Section 11Section 32

…011) 330 ITR 16 (P&H) 3. CIT v. Society of Sisters of St.Anne (1984) 146 ITR 28 (Kar) 4. CIT v. Bhoruka Public Welfare Trust (1999) 240 ITR 513 (Cal) 5. CIT v. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) 16 I.T.A. Nos.2075 & 2076/ Mds/2016 6. (1992) 198 ITR 598 (Guj) CIT v. ShethManilalRanchhoddasVishramBhavan Trust 7. CIT v. Raipur Pallottine Society (1989) 180 ITR 579 (MP) 8. CIT v. Institute of Banking Personnel (2003) 264 ITR 110 (Bom) Selection 9. DIT(E) v. FramjeeCawasjee Institute (1993) 109 CTR (Bom) 463 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Education…

ADIT (E), New Delhi vs. Hamdard Nation Foundation (India), New Delhi

In the result, the appeal of the revenue is allowed for statistical

ITA 1985/DEL/2012[2007-08]Status: DisposedITAT Delhi25 Oct 2016AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. A.K. Saroha, CIT/DRFor Respondent: Sh. R.M. Mehta, Advocate
Section 11Section 11(1)Section 12ASection 13(2)(b)Section 13(3)Section 143(1)Section 143(3)Section 80G(5)(vi)

…mption) vs. Moti Bagh Mutual aid Education, (2008) 298 ITR 190 (Del.) (vii). Commissioner of Income-tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H). (viii). Commissioner of Income-tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust reported in 198 ITR 598 (Guj.). (ix). CIT vs. Raghubir Saran Charitable Trust, 183 ITR 297 (Del.) (x). DCIT vs. Cosmopolitan Education Society, 244 ITR 494 (Raj.) (xi). CIT vs. Karimia Trust, 302 ITR 57 (Jhar). 8 ITA No.1985 & CO 231/Del./2012 8. We have considered the rival submissions and have perused the entire materials available on record including the findings…

M/S. Lord Jesus Education Society, Gurgaon vs. ACIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed for statistical purposes

ITA 1648/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Hiren Mehta, CAFor Respondent: None
Section 12ASection 142(1)

…cy is correct. In this order the reliance placed by revenue on the decision of Supreme Court in Escorts Ltd. Vs. UOI 199 ITR 43 was dispelled and distinguished. Decisions of other High Courts in:- a) CIT Vs. Sheth Manilal Ranchodd as Vishram Bhavan Trust 198 ITR 598 (Guj.); b) CIT Vs. Raipur Pallettive Society 180 ITR 579 (M.P.); c) CIT Vs. Society of the Sisters of St. Anne 146 ITR 28 (Kar.); d) CIT Vs. Trustee of H.E.H. the Nizam's Supplemental Religious Endowment Trust 127 ITR 378 (A.P.); 13 e) CIT Vs. Rao Bahadur CalavalaCunnanChetty charities 135 ITR 485 (Mad.) were referred to in affirmation.…