CIT v. Society of Immaculate Conception

241 ITR 193High Court2000#10391 most cited

What is CIT v. Society of Immaculate Conception authority for?

Rent-free accommodation provided by a trust to individuals rendering voluntary professional services is not an undue benefit, particularly when the services provided are significant and compensate for any potential rent.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. Society of Immaculate Conception · rent-free accommodation · voluntary services · charitable trust · undue benefit · Section 13(1)(c) · Section 12A · Section 11 · consideration · profession services

Judgments citing CIT v. Society of Immaculate Conception

Swasthiyog Pratishthan, Sangli vs. Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune

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

ITA 1296/PUN/2019[2015-16]Status: DisposedITAT Pune05 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1296/Pun/2019 निर्धारण वर्ा / Assessment Year: 2015-16 Swasthiyog Pratishthan, Vs. Dcit (Exemptions) C/O. Dr. Gs Kulkarni, Circle, Pune. Orthopedic Hospital, Extension Area, Miraj, Sangli- 416410. Pan : Aaats5400L Appellant Respondent

For Appellant: Shri Nikhil PathakFor Respondent: Shri M. G. Jasnani
Section 11Section 12ASection 13Section 13(1)(c)Section 133A

…ses as well rendering the voluntarily profession services. We are fortified in taking this view by the decisions of the Hon‟ble Madras High Court in the cases of Natya Sankalpaa vs. DIT, 378 ITR 654 (Mad.), CIT vs. 21st Society of Immaculate Conception (2000) 241 ITR 193 (Mad) and Hon‟ble High Court of Allahabad in CIT vs. Foundation For Social Care (2013) 37 taxmann.com 389 (All). 12. As regards to the question, whether the specified persons had paid adequate consideration paid for occupation of bungalows owned by the appellant trust. The submission made on behalf of the appellant trust that the specified perso…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…ommodation by any standard cannot be considered as undue benefit passed on to Shri Maruti N. Navale. In support of this, the ld. AR relied upon the following decisions :- (i) NH Kapadia Education Trust, 136 ITD 111. (ii) 21st Society of Immaculate Conception, 241 ITR 193. (iii) Foundation for Social Care, 37 taxmann.com 389. (iv) Manockjee Cowasjee Petit Charities, 21 taxmann.com 456. Thus, it is submitted that there is no violation of section 13(1)(c) of the Act on account of rent free accommodation provided to Shri Maruti N. Navale alleged by the Assessing Officer. 27 M/s. Sinhagad Technical Education Society…

Asst CIT 25(3), Mumbai vs. Rajul V. Vora, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2575/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Dr. Rajeev HaritFor Respondent: Dr. K. Shivaram
Section 143(3)Section 69

…ed that regard must be had to the substance of the transaction rather than its form. In support of his contention, he relied on the following decisions: i) Sir Kikabhai Premchand vs. CIT, 24 ITR 506 (SC) ii) CIT vs. The 21st Society of Immaculate Conception, 241 ITR 193 (Mad.) iii) CIT vs. Virtual Soft Systems Ltd., 404 ITR 409 (SC) 10. Further the ld. Representative relied on the following case laws to support his argument that merely because the land stood in the name of Partner of the assessee, no addition can be made in the hands of the assessee when the same was held by him in a fiduciary capacity as Partn…

Assistant Commissioner of Income-Tax vs. Sinhagad Technical Education Society, Pune

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Assistant Commissioner of Income-Tax vs. Sinhagad Technical Education Society, Pune

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Sinhgad Technical Education Society, Pune vs. Deputy Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Sinhgad Technical Education Society, Pune vs. Assistant Commissioner of Income-Tax

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

…,000/- per month and these had to be considered even by very conservative standards. Considering these facts, the benefit accruing to him by way of rent was very meager. The decision of the Hon'ble Madras High Court In CIT vs. Society of Immaculate Conception 241 ITR 193, is relied upon. This issue too was considered by CIT(A)-II, Pune while deciding the appellant's case for AY 2006-07. Having considered the argument, the Ld. CIT(A) observed as follows: “The Assessing Officer has also questioned the justification given by the appellant that Shri M.N. Navale due to his yeomen service rendered to the society, was…

Lokmanya Tilad Janakalya Shikshan Sanstha, Nagpur vs. Assistant Commissioner of Income Tax Circle -2, Nagpur

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

…has been debunked in the findings in the foregoing paragraphs. Therefore the contention of the appellant that the loans cannot be treated as having been advanced interest free is without merit. As for the reliance of the appellant on the decision reported in 241 ITR 193 (Mad.) it has been pointed out by the AO that in the said case, the nuns who were members of the society were rendering service to the society in lieu of which their minimal needs were taken care of by the society. This decision does in no way support the case of the appellant as the facts are entirely different. After considering the issue in to…