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#444 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 366,470 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

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1034/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Feb 2022AY 2012-13

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…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1033/MUM/2021[2011-12]Status: DisposedITAT Mumbai11 Feb 2022AY 2011-12

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

Hapur Pilkhuwa Development Authority, Hapur vs. ACIT, Exemption Cirlce, Ghaziabad

ITA 4125/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Feb 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Kuldip Singhassessment Year: 2012-13

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri S.N. Pandey, Sr. DR

Section 10Section 11Section 12A

…excluded from the income of the trust under s. 11(1 )(a) of the Act. In reaching this conclusion, the Hon’ble High Court drew support from the judgment of the Hon’ble Gujarat High Court in the case of CIT vs. Shri Plot Swetamber Murti Pujuk Jain Mandal (1995) 211 ITR 293 (Guj). No contrary decision has been brought to our notice by the Id. DR. Respectfully following the precedent, we uphold the impugned order on this issue.” Since the issue in controversy has already been decided by coordinate Bench of Tribunal in favour of the assessee in A.Y.2009-10 to 2011-12 on the basis of principle laid down by Hon’ble B…

DCIT, Exemption Circle, Ghaziabad vs. G.T.B Charitable Trust, Meerut

In the result, the appeal of the Revenue is dismissed

ITA 6398/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Jan 2022AY 2015-16

Bench: Shri Kul Bharat & Shri P.K.Kedia[Assessment Year : 2015-16] Dcit, Vs G.T.B. Charitable Trust, Exemption Circle, 227, West End Road, Meerut. Ghaziabad. Pan-Aaatg1992R Appellant Respondent Appellant By Shri Kumar Padmapani Bora, Sr.Dr Respondent By Shri Ramit Kakkar, Adv. Date Of Hearing 30.11.2021 Date Of Pronouncement 04.01.2022

Section 11Section 12ASection 143(3)Section 32

…d against the department. I have further noticed that set off of future income against application of past years surplus expenditure has been held possible in CIT V s Matri Sewa Trust 242 ITR 20 (Madras) and CIT Vs Shri Plot Swetambar Murti Poojak Jain Mandal 211 ITR 293 (Gujarat). I have not been able to lay hands on any judgment of the jurisdictional High Court either way. I feel that the judicial opinion is that income of a trust must be computed commercially and if while doing so, a [Assessment Year : 2015-16] loss due to surplus expenditure results, the same has to be appreciated and taken care of and canno…

The Income Tax Officer (Exemptions), Ward-1, Mangaluru vs. M/S. Shiruru Welfare Trust, Ududpi

In the result, the appeal of the revenue is dismissed

ITA 583/BANG/2021[2014-15]Status: DisposedITAT Bangalore21 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Siddesh S. Gaddi, CAFor Respondent: Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru

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

…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 4391[1986] 29 Taxman 476 (Raj) and CIT V. Plot Swetamber Murli Pujak Jain Mandal [1995] 211 ITR 293 (Guj.). In CIT Vs. Institute of of Banking Personnel Selection [2003] 264 ITR 110/131 Taxman 386 (Born.) 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 Page 4 of 5 such adjustment Would be application of Income for…

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

…Act and that such adjustment will have to be excluded from the income of the trust under section 11(1)(a) of th 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…

Dy CIT, CC-7(1), Mumbai vs. Dr. D.Y. Patil Sports Academy, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 155/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Ajay Kumar Sharma, D.R

Section 11Section 12ASection 132(1)Section 143(1)Section 143(3)Section 153C

…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. Shr Plot Swetamber Murti Pu'ak 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." ( 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…

Assistant Commissioner of Income Tax (Exemption) Circle Bhopal, Bhopal vs. Mayank Welfare Society, Indore

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

…orpus or otherwise would depend upon the facts of the case. Where the contribution is made for a specific purpose and not for general purpose, it can be understood that the donation is towards corpus. [ CIT v Shri Plot Swetamber Murti Pujak Jain Mandal (1995) 211 ITR 293 (Guj.)]. Where the amount was given with specific direction for construction of Wadi, it shall be treated as having been for corpus. [CIT v Sthanakvasi Vardhman Vanik Jain Sangh (2003) 260 ITR 366 (Guj.)]. Treatment of corpus donations: Corpus donations cannot be treated as income in view of the exception under section 12, so that such corpus don…

The DCIT, (Exemption) Circle, Bhopal vs. M/S. Mayank Welfare Society, Bhopal

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

Anadilal & Ganesh Podar Society, Mumbai vs. DCIT (Exe) I(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 5962/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Aug 2021AY 2014-15

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

For Appellant: Ms. Ritu Kama KishoreFor Respondent: ShriBrajendra Kumar

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.5962/Mum./2019 (Assessment Year : 2014–15) Anandilal & Ganesh Podar Society Samria & Co., C.A., 25–Court Chambers ……………. Appellant 35 New Marine Lines Mumbai 400 020 PAN – AAATA5136D v/s Dy. Commissioner of Income Tax ……………. Respondent (Exemption)–1(1), Mumbai Assessee by :Ms. Ritu Kama Kishore Revenue by :ShriBrajendra Kumar Date of Hearing – 14.06.2021 Date of Order – 03.08.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The aforesaid appeal has been filed by the a…

ACIT (E), Circle- 1(1), New Delhi vs. Indraprastha Institute of Information Technology, New Delhi

In the result, the appeal filed by the revenue is according dismissed

ITA 1685/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jul 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Shri K.Narasimha Chary(Through Video Conferencing) Assessment Year: 2014-15

Section 11Section 12ASection 13Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2014-15 ACIT (E) Circle -1 (1), Indraprastha Institute of New Delhi Vs Information Technology, IIT Delhi, Okhla Industrial Area, Phase-III, New Delhi PAN No. AAALI0123Q (APPELLANT) (RESPONDENT) Appellant by Ms. Anima, Sr. DR Respondent by Ms. Lalitha Krishna Murthy, CA Ms. Himani Jain, CA Date of hearing: 28/07/2021 Date of Pronouncement: 28/07/2021 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 53/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2021AY 2017-18

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…g Jurisdictional High Court:– i) CIT v/s Institute of Banking Personnel Selection (IBPS) – [2004] 264 ITR 110 (Bom.); ii) DIT (Exemp.) v/s Mumbai Education Trust, [2016] taxmann.com 331 (Bom.); iii) CIT v/s Shri Plot Swetamber Murti Pujak Jian Mandal, [1995] 211 ITR 293 (Guj.); iv) CIT v/s Maharana of Mewar Charitable Foundation, [1987] 164ITR 439 (Raj.); v) DIT v/s Society for Applied Microwave Electronic Engineering & Research, ]2019] 106 taxmann.com 204 (SC); vi) CIT v/s Subros Educational Society, [2018] 303 CTR 001 (SC); vii) CIT v/s Rajasthan and Gujarat Charitable Foundation, [2018] 402 ITR 441 (SC). 8 M…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 48/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

In the result, appeals for the A

ITA 47/MUM/2021[2011-12]Status: DisposedITAT Mumbai26 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

The Income Tax Officer (Exemptions), Ward- 1, Bangalore vs. M/S. Global City Educational Trust, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 695/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 Jul 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2016-17 Ito (Exemptions), Vs. M/S. Global City Educational Trust, Ward – 1, 135, 135, Ramaiah Garden, Bengaluru. Jalakanteshwara Temple Street, 5Th Main, 6Th Cross, Malleshpalya, Bengaluru – 560 075. Pan : Aabtg 3599 H Appellant Respondent Appellant By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru. Respondent By : Shri. V. Srinivasan, Advocate Date Of Hearing : 19.07.2021 Date Of Pronouncement : 20.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 31.08.2020 Of Cit(A), Bengaluru, Relating To Assessment Year 2016-17. The Grounds Raised By The Revenue Reads As Follows:

For Appellant: Shri. Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri. V. Srinivasan, Advocate

Section 10(34)Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 143Section 143(3)

…t the income of a later year will amount to application of income of such later year. The above is the position of law as held in the case of CIT Vs. Maharana of Mewar Charitable Foundation 164 ITR 439 (Raj) CIT Vs. Shri Plot Swetamber Murti Pujak Jain Mandal 211 ITR 293 (Guj.). In CIT Vs. Institute of Banking Personnel Selection 264 ITR 110 (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 and that depreciation i…

DCIT (Exemption), New Delhi vs. M/S. Nav Nirman Sewa Samiti, Delhi

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

ITA 645/DEL/2017[2012-13]Status: DisposedITAT Delhi11 May 2021AY 2012-13

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

Section 11Section 12ASection 143(3)Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] ITA No.645/Del./2017 Assessment Year: 2012-13 DCIT (Exemption), Vs. Nav Nirman Sewa Samiti, Circle-2(1), BN-9(East), Shalimar Bagh, New Delhi Delhi PAN :AAAAN6370R (Appellant) (Respondent) Appellant by Ms. Pramita M. Biswas, CIT(DR) Respondent by None Date of hearing 13.04.2021 Date of pronouncement 11.05.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 25/11/2016 passed by the Learned CIT(Appea…

The DCIT (Exemptions), Circle-1., Ahmedabad vs. Nirman Foundation Charitable Trust, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 470/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Mar 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri S. S. Shukla, Sr.DR

Section 11Section 11(1)(a)

…ssessment that A.O. has disallowed carry forward of deficit of Rs.1,30,49,125/- to be set off against current year's income. The appellant has relied upon the order of jurisdictional High Court in the case of CIT vs Shri Plot Shwetambar Murtipujak Jain Mandal 211 ITR 293(Guj.), CIT vs Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 476 (Raj) etc. 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 religi…

Asst. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Blind People'S Association India, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2074/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad04 Mar 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri Virendra Ojha, CIT.DR

Section 11Section 11(1)(a)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2074/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) The Asstt. Commissioner Blind People’s बनाम/ of Income-tax Association India Vs. (Exemptions) Dr. Vikram Sarabhai Road, Circle-1, Ahmedabad Vastrapur, Ahmedabad 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAB0440L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Vi…

Gnyan Dham Vapi Charitable Trust, Vapi vs. The DCIT(Exemptions), Circle-2, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2208/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Aug 2020AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2208/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri S. N. Soparkar, Sr. Advocate

Section 11(1)(a)

…owed carry forward of excess expenses being eligible for set off over next years. While holding in favour of the assessee, the CIT(A) applied the law interpreted by the jurisdiction High Court in the case of CIT vs. Shri Plot Shwetambar Murtipujak Jain Mandal 211 ITR 293 (Guj). However, while granting relief to the assessee towards allowability of carry forward of deficit, the CIT(A) directed the AO to exclude 15% of income from the quantum of deficit observing the same to be not a real ITA No. 2208/Ahd/18 [Gnyan Dham Vapti Charitable Trust vs. DCIT] A.Y. 2015-16 - 3 - deficit but a notional deduction. Hence, t…

The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad vs. Ahmedbad Urban Development Authority, Ahmedabad

In the result, both the appeals of Revenue are dismissed

ITA 1256/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2020AY 2013-14

For Appellant: Shri S.N. Soparkar, Sr. A.R. with Ms. Urvashi Shodan, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R

Section 11Section 13(8)Section 143(3)Section 154Section 2(15)

…t the same. 10. With the assistance of ld. representatives, we have gone through the material on record and it is noticed that ld. CIT(A) has placed reliance on decision of Hon’ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal 211 ITR 293 wherein it is held that excess of expenditure over the income would be allowed to be carried forward to be set off against the future income. The ld. CIT(A) has also placed reliance on the decision of the Hon’ble Supreme Court in Civil Appeal No 7186 of 2014 I.T.A No. 1255 & 1256/Ahd/2018 A.Y. 2013-14 Page No 9 Deputy CIT(Exemption) vs. Ahmedaba…