CIT v. Social Service Centre

250 ITR 39High Court2001#17390 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Social Service Centre

Roman Catholic Diocese of Eluru, Eluru vs. The Assistant Commissioner of Income Tax(Exemptions), Vijayawada

In the result, appeal of the assessee is allowed

ITA 108/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2015-16

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri C. SubrahmanyamFor Respondent: Shri MN Murthy Naik, CIT-DR

Section 11Section 12ASection 143(2)Section 2Section 263

…have purchased the required material for feeding the orphans in the orphanages. The Ld. AR also relied on the following cases viz., (1) Addl CIT vs. Surat Art Silk Cloth Manufacturers Association [1978] 121 ITR 1 (SC); (2) CIT vs. Social Service Centre [2001] 250 ITR 39 (Andhra Pradesh); (3) DCIT vs. Wood Stock School [2019] 103 taxmann.com 349 (Delhi-Trib.) and (4) DCIT vs. JMJ Education Society [2021] 128 taxmann.com 315 (Bangalore-Trib.). Per contra, the Ld. DR invited our attention to page no.27 of the paper book where the agricultural income of Rs. 6,55,280/- is shown under Indian Transactions. He also refer…

Divyavani Trust, Hyderabad vs. ITO, Ward-4(2), Hyderabad

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 307/HYD/2021[2019-20]Status: DisposedITAT Hyderabad11 Jan 2022AY 2019-20

Bench: Shri A. Mohan Alankamony & Sri S.S. Godaraa.Y. 2019-20 Divyavani Trust, Vs. Income Tax Officer, Hyderabad. Ward-4(2), Pan: Aadtd 2316 F Hyderabad. (Appellant) (Respondent) Assessee By Sri A.V. Raghuram For Ca K.C. Devdas Revenue By Sri Subbaraju Penmetaa, Sr. Ar Date Of Hearing: 14/12/2021 Date Of Pronouncement: 11/01/2022 Order

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

…2019- 20, we do not find any expenditure incurred by the assessee which is not for the mixed objects of the assessee-Trust. Further, as held by the Hon’ble Jurisdictional Hon’ble Andhra Pradesh High Court in the case CIT vs. Social Service Centre reported in 250 ITR 39 (AP) the Assessee-Trust’s application in Form 10A cannot be rejected for the sole reason that the assessee Trust is having both religious and charitable objects. On perusing the objects of the assessee-Trust which are extracted in the order of the Ld. CIT (E), We find that the objects of the assessee Trust are both religious activity as well as ch…

Shiromani Gurdwara Parbandhak Committee vs. Commissioner of Income Tax-I

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

…of India (2005) 273 ITR 475 (Raj.) d. MishrilalGordhanlal Batra charitable trust v/s Union of India (2008) 307 ITR 221(RAJ.). e. Umaid Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP) g. Tirumala Tirupathi Devasthanam vs CCIT (2001) 251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention that as per paragraph 2.3 of Order of Ld CIT, the only issue in the present case of was of application of section of 80G(5)(iii) read with Exp…

Dhatri Foundation, Visakhapatnam vs. The Commissioner of Income Tax(Exemption), Hyderabad

In the result, appeal filed by the Assessee is allowed

ITA 252/VIZ/2020[2020-21]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2020-21

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri D.K. Sonawal, CIT DR

Section 12A

…he DIT(E) is unwarranted. Consequently, we direct the DIT(E) to grant registration to the assessee society subject to fulfilment of other conditions, if any.” 5.3 Even the Hon'ble Jurisdictional High Court in the case of CIT Vs. Social Service Centre [(2001) 250 ITR 39] while considering the issue qua mixed activities held as under:- “5. Once an exemption is granted for charitable activities, the religious activities are also included. Two judgments of the Supreme Court, although they were pronounced before the amendment of the definition of “charitable purpose” are still relevant. The Supreme Court held that, i…

ITO(E), New Delhi vs. Bhagwan Shree Laxmi Narayan Dham Trust, Delhi

In the result appeal of the revenue is dismissed

ITA 6564/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Mar 2019AY 2011-12

Bench: Shri G.D. Agarwal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Sanchit Jolly, AdvocateFor Respondent: Shri Rinku Singh, Sr. DR

Section 11Section 12ASection 13Section 13(1)Section 143(3)

…ic grace. The AO released that as per the admission of assesee itself it is purely religious objects and trust was established for religious purpose. Further tried to distinguish the judgement of Hon’ble Apex Court in the case of CIT vs. Social Service Centre 250 ITR 39 (AP) as relied upon by the assesee and also other judgments. He also tried to reject the assessee’s contention that objects of the trust include imparting of spiritual lectures and the words spiritual and religious are sacrosanct. The reason given by for such rejection is that in the dictionary these two have been a different connotation. After de…