Which sections of the Income Tax Act does CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 143(3), Section 11(1)(a), Section 11(1)(c), Section 11(2).

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal

Q: How many judgments cite CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal?

204 judgments on BharatTax cite CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (211 ITR 293), spanning 2015 to 2026.

211 ITR 293High Court1995#441 most cited

What is CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal authority for?

A charitable trust can carry forward its excess expenditure from previous years and adjust it against the income of subsequent years, which qualifies as an application of income under Section 11. Additionally, voluntary contributions received for a specific purpose are treated as corpus funds and are not taxable.

204

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal · 211 ITR 293 · Section 11 Income Tax Act · Section 12A Income Tax Act · charitable trust carry forward losses · application of income · excess expenditure adjustment · voluntary contributions · specific purpose donations · corpus fund · capital receipt · Section 11(1)(a)

Sections most often in play

Section 11 Section 12A Section 143(3)Section 11(1)(a)Section 11(1)(c)Section 11(2)Section 250 Section 11 to 13 of the Income Tax Act

Issues it is cited on

carry forward of losses section 11(1)(a)section 11(1)application of income section 28 section 12a section 12 section 11 previous year section 13 person section 143(3)

Judgments citing CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R

Section 11(1)Section 12ASection 143(1)Section 250

…l amount to application of income of such later year. The above is the position of law as held in the case of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439/[1986] 29 Taxman 476 (Raj) and CIT v. Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293 (Guj.). In CIT v. Institute of Banking Personnel Selection [2003] 264 ITR 110/131 Taxman 386 (Bom.) it was held that in case of charitable trust whose income is exempt under s. 11, excess of expenditure in the earlier years can be adjusted against income of subsequent years and such adjustment would be application of income for subsequent years a…

ACIT CENTRAL CIRCLE-1(4), MUMBAI, MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

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

ITA 4000/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Jan 2026AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 11Section 12ASection 143(3)

…Act and that such adjustment will have to be excluded from the income of the Trust under section 11(1)(a) of the Act. Our view is also supported by the Judgment of the Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujzk Jain Mandal [1995] 211 ITR 293. Accordingly, we answer question No. 3 in the affirmative ie., in favour of the assessee and against the Department." 9 Anandilal and Ganesh Podar Society 20 We find the facts of the present case is identical to the facts of the decision of Hon'ble Bombay High Court and thus, the present case is entirely covered by the decision of Hon'ble Bombay…

BREACH CANDY MEDICAL RESEARCH CENTRE,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(1), MUMBAI, MUMBAI

ITA 1395/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Breach Candy Medical Ito(Exemption)-1(1) Research Centre Room No. 508, 5Th 60-A, Bhulabhai Desai Road Vs. Floor, Pirmal Mumbai-400 026. Chamber, Parel Mumbai-400 012. Pan : Aaatb0045Q Appellant Respondent

For Appellant: Shri Leyaqat ali AafaquiFor Respondent: Shri Paras Savla

Section 11Section 11(2)Section 11(6)Section 12ASection 35(1)(ii)

…by various judicial pronouncements as set out below :- a) CIT vs. Institute of Banking Personnel Selection (264 ITR 110) (Bom HC) b) CIT vs. Maharana of Mewar Charitable Foundation (164 ITR 439) (Raj HC) c) CIT vs. Shri Plot Swetambar Murti Pujak Jain Mandal (211 ITR 293) (Guj HC) d) CIT vs. Maitriseava Trust (242 ITR 20)(Mad HC) e) Govindu Naicker Estate vs. ADIT (248 ITR 368)(Mad HC) 7. But, this issue was not emanating from the assessment order. Anyhow, the Ld. AO is directed to take the submissions and cases-law cited above and if the institution is entitled for carry forward deficit of Rs. 8,71,246/-, the b…

LOKNAYAK JAIPRAKASH NARAYAN LEPROSY ERADICATION TRUST,MUMBAI vs. INCOME TAX OFFICER EXEM WARD 1(4), MUMBAI

In the result, grounds of appeal raised by assessee is allowed

ITA 2827/MUM/2025[2011-12]Status: DisposedITAT Mumbai18 Jul 2025AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Loknayakjaiprakash Narayan Leprosy Ito Exemption Ward-1(4), Room No. 216, 2Nd Floor, Eradication Trust Vs Plot No. 16, Krishna Kunj, J.P. Nagar Mtnl Building, Peddar Road, Road No. 3, Goregaon East, Cumball Hill, Mumbai-400063. Mumbai-400026. [Pan No. Aaatl0220B] Appellant / Assessee Respondent / Revenue

Section 11(1)(d)Section 12ASection 147Section 148Section 250Section 254(1)

…Trust The Karnataka High Court in Bharatiya Sanskriti Vidyapeeth Trust in ITA No. No. 278 of 2007 held that donation for specific fund and purpose constitute corpus fund. Similarly, Gujarat High Court in CIT Vs Sir Plot Swetambara Murti Pujak Jain Mandal 211 ITR 293 also held that contribution for specific purpose not in general, should be treated as corpus. In a series of decision it is also held that voluntary contributions for specific purpose are capital receipt not chargeable to tax. The ld. AR finally submits that details of corpus donation is given at page no. 62 to 63 of paper book along with rece…

VIDYA VIHAR NYAS SAMITI,NOIDA vs. ITO, WARD EXEMPTION, GHAZIABAD

In the result, the Appeal filed by the Assessee stands allowed in the aforesaid manner

ITA 347/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Vidya Vihar Nyas Samiti, Vs. Ito, Ward Exemption, F-23, Sector-39, Ghaziabad Noida, Uttar Pradesh – 201 301 Uttar Pradesh – 201 301 (Pan: Aaatv5469L) (Appellant) (Respondent)

For Appellant: Sh. Somil Agarwal, Adv. & Sh. DeepeshFor Respondent: Shri Amit Katoch, Sr. DR

Section 11Section 11(1)Section 143(2)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2017-18 VIDYA VIHAR NYAS SAMITI, VS. ITO, WARD EXEMPTION, F-23, SECTOR-39, GHAZIABAD NOIDA, UTTAR PRADESH – 201 301 UTTAR PRADESH – 201 301 (PAN: AAATV5469L) (APPELLANT) (RESPONDENT) Appellant by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Respondent by : Shri Amit Katoch, Sr. DR. Date of hearing : 18.11.2024 Date of pronouncement : 20.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Com…

ACIT(E), LUCKNOW vs. M/S. GANGOTRI HUMAN RESOURCES & DEVELOPMENT SOCIETY, ALLAHABAD

ITA 221/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]

Section 11Section 11(1)Section 12ASection 143(2)Section 143(3)Section 246(1)Section 250Section 253(2)

…1)(a) of the Act. 7. This our view finds supports in catena of judicial precedents including ‘CIT Vs Maharana of Mewar Charitable Foundation’ [1987, 164 ITR 439 (Raj)] which subsequently followed in ‘CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal’ [1995] 211 ITR 293 (Guj), ‘CIT v. Matri Seva Trust’ [2000, 242 ITR 20 (Mad)], ‘CIT Vs Institute of Banking Personnel Selection’ [2003, 131 Taxman 386 (Bom)], ‘DIT v. Raghuvanshi Charitable Trust’ [2011, 197 Taxman 170 (Del)], ‘CIT Vs Gujrati Samaj’ [2012, 349 ITR 559 (MP)], ‘CIT Vs Punjab Mandi Board’ [2014, ITAT-Lucknow Page 4 of 7 ACIT(E) Vs Gangotri Humban Res…

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 11(1)(d)Section 12ASection 143(3)Section 148

…ars as carry forward loss the Ld. CIT (A) relying on the decision of the Rajasthan High Court in the case of CIT vs. Maharana of Mewar Charitable Foundation 164 ITR 439(Raj) Gujarat High Court in the case of CIT vs. Sri Plot Swetamber Murthy Pujak Jain Mandal 211 ITR 293 (Guj.), Bombay High Court decision in the case of CIT vs. Institute of Banking Personal Selection has concluded that the assessee is eligible for claiming excess expenditure over income of earlier assessment years. We therefore are of the view that there is no error in the order of Ld CIT(A), and hence judicially following the above legal precede…

SMT.SULOCHANADEVI SINGHANIA SCHOOL TRUST,MUMBAI vs. DCIT (EXEM)-2(1), MUMBAI

In the result, the appeal is partly allowed

ITA 3713/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 Apr 2024AY 2015-16

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: S/Shri Nitesh Joshi & Hitesh TrivediFor Respondent: Dr Kishore Dhule- CIT DR

Section 11Section 12ASection 28Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 3713/Mum/2023 for Assessment Year 2015-16 Smt. Sulochanadevi Singhania DCIT (EXEM)-2(1), School Trust, Mumbai Vs. 1st Floor, New Hind House, N M Marg, Ballard Estate, Mumbai 400 001. PAN AAATS2146P (Appellant) (Respondent) Appellant By : S/Shri Nitesh Joshi & Hitesh Trivedi Respondent By : Dr Kishore Dhule- CIT DR Date of Hearing :04.03.2024 Date of Pronouncement : 10.04.2024 O R D E R Per Justice (Retd.) C V Bhadang: This appeal by t…

SHRI RAM SHARNAM SABHA REGD.,PANIPAT vs. ITO(E), AMBALA

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

ITA 7873/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Mar 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2015-16 Shri Ram Sharnam Sabha Regd., Ito(E), 588, Model Town, Panipat, Vs. Ambala, Room No. 208, 2Nd Floor, Bc Haryana - 122001 Bazar, Ambala Cantt. (Pan: Aaats4962K) Haryana – 122001 (Appellant) (Respondent)

For Appellant: Shri Shailendra Bajaj, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 11Section 11(2)Section 12ASection 142(1)Section 143(3)

…ms: "3. The learned DR sought to rely upon the finding of Assessing Officer. None was present on behalf of the assessee. We find that the issue is answered by Hon'ble Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandai [1995] 211 ITR 293, wherein the High Court observed as under: "We are, therefore, of the opinion that the adjustment of he (sic. the) expenses incurred by the trust for charitable and religious purposes in the earlier year against the income earned by the trust in the subsequent year would amount to applying the income of the trust for charitable and religious purp…

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. MUKAND LAL COLLEGE SOCIETY

Appeal is dismissed being devoid of any merit

ITA/115/2021HC Punjab & Haryana06 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 11Section 11(1)Section 12Section 12ASection 13Section 28

…was made to the judgment of the Bombay High Court in Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITA 110 and to the judgment of the Gujarat High Court in Commissioner of Income Tax vs. Shri Plot Swetamber Murti Pujak Jain Mandal, (1995) 211 ITR 293 in which it was recorded as DIVYANSHI 2023.02.23 11:31 I attest to the accuracy and authenticity of this document/order ITA-115-2021 -2- under:- “Now coming to question No.3, the point which arises for consideration is : whether excess of expenditure in the earlier years can be adjusted against the income of the subsequent year and whether such…

THE DCIT (EXEMPTION), CIRCLE-2, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 539/AHD/2020[2018-19]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2018-19

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Alok Kumar, CIT-D.R

Section 10(34)Section 11Section 11(1)(a)Section 11(1)(d)Section 12A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2018-19 The Dy. CIT Gujarat Cricket Association, 2nd Floor (Exemptions), Circle-2, Vs Akashar Arcade, Ahmedabad Opp Memenagar Fire (Appellant) Station, Nr. Vijaya Char Rasta, Memnagar, Ahmedabad-380015 PAN: AAAAG1205C (Respondent) Assessee by: Shri Mehul K. Patel, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 26-09-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal fil…

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

ITA 18/RJT/2018[2014-15]Status: DisposedITAT Rajkot31 Aug 2022AY 2014-15

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: 05/07/2022For Respondent: Shri Deepak Rindani, A.R

Section 11Section 12ASection 2(15)

…ly erred in not allowing the set off of deficit of the assessment year under consideration and that being brought forward from the earlier years in accordance with the decision of the Hon'ble Gujarat High Court in the case of Plot Swetamber Murti Pujak Sangh (211 ITR 293)" 16. At the outset, we find that the identical cross objection was filed by the assessee in AY 2007-08 and 2009-10 where the coordinate bench held that issue raised by the assessee in CO is with regard to alternative plea which was rightly rejected by the CIT-A by holding that the main ground has been decided in favour of the assessee. Therefor…

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

ITA 393/RJT/2017[2013-14]Status: DisposedITAT Rajkot31 Aug 2022AY 2013-14

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: 05/07/2022For Respondent: Shri Deepak Rindani, A.R

Section 11Section 12ASection 2(15)

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

ITA 385/RJT/2017[2010-11]Status: DisposedITAT Rajkot31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: 05/07/2022For Respondent: Shri Deepak Rindani, A.R

Section 11Section 12ASection 2(15)

DY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-7(1), MUMBAI vs. DR D.Y. PATIL ADUCATION ACADEMY , MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1350/MUM/2022[2013-2014]Status: DisposedITAT Mumbai24 Aug 2022AY 2013-2014

Bench: This Tribunal Falls Within The Said Pandemic Period. Accordingly, After Considering The Relaxation Of Period Provided By The Hon’Ble Supreme Court, We Find That There Is No Delay In Filing Of Appeal Before Us. Accordingly, The Appeal Is Admitted & Taken Up For Adjudication.

Section 12ASection 132Section 143(3)Section 153CSection 80G

…ct and that such adjustment will have to be excluded from the income of the Trust under section 11 (1)(a) of the Act. Our view is also supported by the Judgment of the Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293. Accordingly, we answer question No. 3 in the affirmative ie., in favour of the assessee and against the Department." ( emphasis supplied) Further, in the case of DIT vs. Mumbai Education Trust reported in 244 Taxman 163, Hon'ble Jurisdictional High Court of Bombay had decided that : "Impugned order of the Tribunal has dismissed the Revenue's ap…

DCIT (E) -1(1) , MUMBAI vs. M/S. GHARDA FOUNDATIONS, MUMBAI

Appeal is dismissed

ITA 2178/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Jul 2022AY 2017-18

For Appellant: Shri Deepak ShahFor Respondent: Shri Avinash Tiwari

Section 11Section 11(1)(a)Section 12ASection 143(3)Section 250

…Act and that such adjustment will have to be excluded from the income of the Trust under section 11(1)(a) of the Act. Our view is also supported by the Judgment of the Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293. Accordingly, we answer question No. 3 in the affirma-tive i.e., in favour of the assessee and against the Department.” (Emphasis Supplied) 9. The above judgment was cited by the Assessee before the CIT(A) and the CIT(A) has, after considering the same, accepted the contention of Assessee as regards the carry forward of the deficit pertaining to…

SHRI RAM SHARNAM SABHA REGD.,PANIPAT vs. ITO(E), AMBALA

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

ITA 8899/DEL/2019[2016-17]Status: DisposedITAT Delhi12 Apr 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., Vs Ito(E), 588, Model Town, Panipat, Ambala, Haryana-122001. Haryana. Pan-Aaats4962K Appellant Respondent Appellant By Shri Shailendra Bajaj, Ca & Shri R.R.Maurya, Adv. Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 12.04.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Of Ld. Cit(A), Karnal Dated 24.09.2019. The Assessee Has Raised Following Grounds Of Appeal:-

Section 11Section 11(2)Section 12ASection 143(3)

…rms: "3. The learned DR sought to rely upon the finding of Assessing Officer. None was present on behalf of the assessee. We find that the issue is answered by Hon'ble Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandai [1995] 211 ITR 293, wherein the High Court observed as under: "We are, therefore, of the opinion that the adjustment of he (sic. the) expenses incurred by the trust for charitable and religious purposes in the earlier year against the income earned by the trust in the subsequent year would amount to applying the income of the trust for charitable and religious purp…

ACIT(E),CIRCLE-2(1), NEW DELHI vs. TIBETAN ADMINISTRATIVE WELFARE SOCIETY, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4171/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Mar 2022AY 2012-13

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A No.4171/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 Tibetan Adminstrative Acit (Exemptions) बनाम Welfare Society, Bureau Of His Holiness Vs. Circle : 2 (1), The Dalai Lama, 10 – B, Ring Road, New Delhi. Lajpat Nagar – Iv, New Delhi – 110 024. Pan No. Aaatt0712A अपीलाथ" /Appellant ""यथ"/Respondent

For Appellant: Shri Umesh Takyar, Sr. D. RFor Respondent: 22/12/2021

Section 11Section 13

…Act and that such adjustment will have to be excluded from the income of the trust under section ll(l)(a) of the Act. Our view is also supported by the judgment of the Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293 . Accordingly, we answer question No. 3 in the affirmative, i.e., in favour of the assessee and against the Department." 9. It is clear from the above that as many as five High Courts have interpreted the provision in an identical and similar manner. Learned counsel for the revenue could not show any judgment where any other High Court has taken…

THE ACIT(E), CIRCLE-1, AHMEDABAD vs. UTTHAN SEVA SANSTHAN, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

For Appellant: Shri Pramod Kedia, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 80G(5)

…f appeal is allowed. 4 4.1. On the second issue of carry forward of excess expenditure for set off in the subsequent years, the ld.CIT(A) followed judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. Shri Plot ShwetambarMurtipuja Jain Mandal, 211 ITR 293 (Guj) wherein, Hon’ble Court 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 to be excluded for the purposes of computing the income of th…

DY CIT-CC-7(1), MUMBAI vs. DR. D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

ITA 1035/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 Feb 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 11Section 12ASection 132Section 153CSection 80G

…ct and that such adjustment will have to be excluded from the income of the Trust under section 11 (1)(a) of the Act. Our view is also supported by the Judgment of the Gujarat High Court in the case of CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 293. Accordingly, we answer question No. 3 in the affirmative ie., in favour of the assessee and against the Department." ( emphasis supplied) Further, in the case of DIT vs. Mumbai Education Trust reported in 244 Taxman 163, Hon'ble Jurisdictional High Court of Bombay had decided that : “Impugned order of the Tribunal has dismissed the Revenue's a…

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