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

Pr. Commissioner of Income Tax vs. Sri Sri Adichunchunagiri Shikshana Trust

In the result, all the appeals are

ITA/384/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10Section 10(23)Section 11Section 12ASection 144Section 260Section 263

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; 10 [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in sub…

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER S.A.No. 19/Kol/2016 in & Assessment year : 2012-13 M/S.Integrated Education Research Vs. Commissioner of Income Tax Centre for Engineering and (Exemption), Kolkata, 10, Management, Middleton Row, Kolkata-700 International Tower, X-1, 8/3, Block- 016. EP, Section-V, Salt Lake City, Kolkata-700 091 PAN AAATI3264L APPELLANT/APPLICANT RESPONDENT/RESPONDENT Assessee by : Mr.S.M.Surana, Advocate Revenue by : Mr.Snehotpal Datta, JCIT Date of hearing : 20.5.2016 Date of Pro…

Asst.C.I.T., Mangalore vs. Vishwachetan Foundation, Hubli

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

ITA 957/BANG/2015[2009-10]Status: DisposedITAT Bangalore20 May 2016AY 2009-10

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raothe Asst. Commissioner Of Income-Tax(Exemption), Circle-1, Mangalore. . Appellant Vs. Vishwachetan Foundation Ibmr, 1St Main, Jaynagar, Opp: Kims, Hubbali. Appellant By : Shri S Nambirajan, Jcit Respondent By : Shri Naginchand Khincha, Ca Date Of Hearing : 17-5-2016 Date Of Pronouncement : 20-5-2016 O R D E R

For Appellant: Shri S Nambirajan, JCITFor Respondent: Shri Naginchand Khincha, CA
Section 11Section 148Section 28Section 32Section 35(2)(iv)

…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.957/B/15 8 (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 deductio…

The Music Academy Madras, Chennai vs. DDIT, Chennai

Accordingly, the same is dismissed

ITA 1098/CHNY/2015[2010-11]Status: DisposedITAT Chennai22 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1098/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Music Academy Madras, The Deputy Director Of Income Tax No.168 (Old No.306), Ttk Road, V. (Exemptions), Royapettah, Chennai - 600 014. Chennai - 600 034 . Pan : Aaatt 0256 B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 12ASection 32

…li (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. Sheth Manilal Ranchhoddas (1992) 198 ITR 598 (Guj) Vishram Bhavan 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. Framjee Cawasjee (1993) 109 CTR (Bom) 463 Institute 17 I.T.A. No.1098/Mds/15 10. DDIT v. Lakshmi Saraswathi Educational Trust Chennai ITAT 11. Apollo Hospitals Education…

The Commissioner of Income Tax vs. M/S Karnataka Reddy Janasangha

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

The Director of Income Tax vs. International Institute of Information Technology

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

The Director of Income Tax vs. M/S Gokula Education Foundation (Medical)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

The Director of Income Tax Exemptions vs. Al-Ameen Charitable Fund Trust

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

The Director of Income Tax vs. M/S Gokula Education Foundation

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

The Commissioner of Income Tax vs. Sri Adichunchungiri

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

Commissioner of Income vs. Sri Adichunchanagiri

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…[1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (P&H) 103 Allowing depreciation in subsequent years,…

DCIT, Udupi vs. M/S Manipal Academy of Higher Education, Manipal

In the result, the appeal of the revenue is dismissed

ITA 658/BANG/2014[2011-12]Status: DisposedITAT Bangalore24 Jul 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Sajjan Kumar Tulsiyan, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT-II
Section 268A

…of Banking 264 ITR 110.(Bom.) 2. CIT Vs Manav Mangal Society 328 ITR 421(P&H) 3. CIT Vs Society of the Sistersof St.Anne 146 ITR 28 4.ACIT Vs Shri Adichunchunagiri Shikshana Trust 19 ITR (Trib.)828 5. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 ITR 598 (Guj.) 6. CIT Vs Maharana of Mewar Charitable Foundation 164 ITR 439 (Raj.) 8 ITA No.658(B)14 7. CIT Vs Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485(Mad.) 8. CIT Vs Trustee of H.E.H The Nizam’s Supplemental Religious Endowment Trust 127 ITR 378.(A.P) 10. The learned AR than referred the recent decisions of the co- ordinate bench…

Director of Income Tax (Exemption) vs. M/S Indraprastha Cancer Society

ITA/240/2014HC Delhi18 Nov 2014
Section 32Section 35(2)(iv)

…ITA No. 240/2014+ connected appeals Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 240/2014 Reserved on: 28th October, 2014 % Date of Decision:18th November, 2014 DIRECTOR OF INCOME TAX (EXEMPTION) ..... Appellant Through Mr. Kamal Sawhney, Sr. Standing Counsel. Versus M/S INDRAPRASTHA CANCER SOCIETY ..... Respondent Through Ms. Shashi M. Kapila, Mr. R.R. Maurya and Mr. Pr…

The Director of Income Tax Laxmi Nagar Delhi vs. Tci Foundation 10 Ram Bagh Azad Market Rohtak Road New Delhi

ITA/449/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…$-4,5,7, 11 & 12 ' * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 7/2013 (Assessment Year 2008-09) ' DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through Mr. N.P. Sahni with Mr. Nitin Gulati & Mr. P. Roychaudhari, Advocates. versus INDIAN TRADE PROMOTION ORGANISATION Respondent Through Mr. Ajay Vohra with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Ms. Bhoomika Chaudhary, Advocates. + ITA 331/2013 (Assessment Year 2006-07) DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through Mr. N.P. Sahni with Mr. Nitin Gulati & Mr. P. Roychaudhari, Advocates. versus COUNCIL OF SCIENTIFIC & INDUSTRIAL RESEARCH Respondent Through Mr…

Director of Income Tax (Exemption) vs. Council of Scientific & Industrial Research

ITA/331/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…$-4,5,7, 11 & 12 ' * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 7/2013 (Assessment Year 2008-09) ' DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through Mr. N.P. Sahni with Mr. Nitin Gulati & Mr. P. Roychaudhari, Advocates. versus INDIAN TRADE PROMOTION ORGANISATION Respondent Through Mr. Ajay Vohra with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Ms. Bhoomika Chaudhary, Advocates. + ITA 331/2013 (Assessment Year 2006-07) DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through Mr. N.P. Sahni with Mr. Nitin Gulati & Mr. P. Roychaudhari, Advocates. versus COUNCIL OF SCIENTIFIC & INDUSTRIAL RESEARCH Respondent Through Mr…

Director of Income Tax (Exemption) vs. Indian Trade Promotion Organisation

ITA/7/2013HC Delhi27 Nov 2013
Section 11(1)Section 11(1)(a)

…(PandH), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (PandH), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (PandH), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. . Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452 (MP). . 15. Kerala High Court was also conscious of the said decisions and the fact…

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd

ITTA/449/2013HC Telangana25 Sept 2013

Director of Income Tax

ITA/140/2012HC Delhi29 Mar 2012

Bench: Us.

Section 11Section 12ASection 143(3)Section 37(1)

…ome of the trust should be computed on the basis of commercial principles. In support of the claim, reliance was placed by the assessee on the following authorities:- 1) Commissioner of Income Tax v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Gujarat) 2012:DHC:2199-DB ITA No.140/2012 Page 6 of 12 2) Commissioner of Income Tax v. Raipur Pallottine Society (1989) 180 ITR 579 (M.P.) 3) CIT vs. Society of the Sisters of St. Anne (1984) 146 ITR 28 (Kar.) 8. I…