How many judgments cite CIT v. Society of the Sisters of St. Anne?

195 judgments on BharatTax cite CIT v. Society of the Sisters of St. Anne (146 ITR 28), spanning 2012 to 2025.

Which sections of the Income Tax Act does CIT v. Society of the Sisters of St. Anne come up under?

It is most often cited in judgments turning on Section 11, Section 13(2), Section 13(3), Section 143(3), Section 10, Section 10(23C)(iiiad).

CIT v. Society of the Sisters of St. Anne

146 ITR 28High Court1984#482 most cited

What is CIT v. Society of the Sisters of St. Anne authority for?

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

195

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. Society of the Sisters of St. Anne · Society of the Sisters of St. Anne · Section 11 · depreciation allowance · charitable trust income · application of income · double deduction · exemption under Section 11 · capital expenditure · religious institution · 146 ITR 28

Also reported as

16 Taxmann 400

Sections most often in play

Section 11 Section 13(2)Section 13(3)Section 143(3)Section 10 Section 10(23C)(iiiad)Section 11(6)Section 12A

Issues it is cited on

application of income capital expenditure section 11 previous year person total income india business interest

Judgments citing CIT v. Society of the Sisters of St. Anne

M/S Shrimad Rajchandra Gyan Mandir Trust, Hubli vs. The Assistant Commissioner of Income Tax Circle-3(1), Hubli

In the result, assessee’s appeal for Assessment

ITA 39/BANG/2019[2011-12]Status: DisposedITAT Bangalore03 May 2019AY 2011-12

Bench: Shri Jason P. Boazassessment Year : 2011-12 M/S. Shrimad Rajchandra Gyan Vs. Assistant Commissioner Of Mandir Trust, Income-Tax, Beside Sbi, Zonal Office, Circle-3(1), Kusagal Road, Keswapur, Hubli. Hubballi – 580 023. Pan : Aacts 4573 L Appellant Respondent Assessee By : Smt. Sowmya, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 23.04.2019 Date Of Pronouncement : 03.05.2019 O R D E R

For Appellant: Smt. Sowmya, AdvocateFor Respondent: Shri. Sumer Singh Meena, Addl. CIT

Section 11(2)Section 12ASection 143(3)Section 234B

…amortization of the expenditure as claimed by the assessee and deleted the disallowance made by the Assessing Officer by placing reliance on the decision of the Hon'ble Karnataka High Court in the case of CIT Vs. Society of the Sisters of St. Anne reported in 146 ITR 28 (1984) and CBDT Circular No.5-P(LXX)-6 of 1968. 5.3.1 We have heard the rival contentions of both the learned Departmental Representatives for Revenue and the learned Authorised Representative for the assessee and perused and carefully considered the material on record, including the judicial pronouncements cited. The facts of the issue before us…

Bangalore Development Authority, Bangalore vs. DDIT, Bangalore

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

ITA 789/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 May 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Years : 2010-11

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT(DR)

Section 11Section 2(15)

…ect of capital expenditure on scientific research, no depreciation is allowable u/s 32 on the same asset. 14. The assessee pointed out that Hon'ble High Court of Karnataka in the case of All Saints Church, 148 ITR 786 (Kar) and Society of Sisters of St. Ann, 146 ITR 28 (Kar) has taken the view that where capital expenditure on acquisition of Page 16 of 20 depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowance. The assessee also pointed out that the decision of Escorts Ltd. (supra) will not be appl…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT

Section 11Section 12ASection 143(3)

…judgment of Hon’ble Supreme Court in the case of Escorts Limited & another Vs. Union of India 199 ITR 43(SC). The assessee pointed out that Hon'ble High Court of Karnataka in the case of All Saints Church, 148 ITR 786 (Kar) and Society of Sisters of St. Ann, 146 ITR 28 (Kar) has taken the view that where capital expenditure on acquisition of depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowance. The assessee also pointed out that the decision of Escorts Ltd. (supra) will not be applicable as it wa…

Foundation for Indian Sporting Talent (Fist), Bangalore vs. Income Tax Officer (Exemptions), Ward-1, Bagalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1711/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Jan 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru

Section 12ASection 143(3)Section 32Section 35(2)(iv)

…pect of capital expenditure on scientific research, no depreciation is allowable u/s 32 on the same asset. 5. The assessee pointed out that Hon'ble High Court of Karnataka in the case of All Saints Church, 148 ITR 786 (Kar) and Society of Sisters of St. Ann, 146 ITR 28 (Kar) has taken the view that where capital expenditure on acquisition of depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowance. The assessee also pointed out that the decision of Escorts Ltd. (supra) will not be applicable as it wa…

Foundation for Indian Sporting Talent (Fist), Bangalore vs. Deputy Director of Income Tax (Exemptions), Circle-17(1), Bangalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1710/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jan 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru

Section 12ASection 143(3)Section 32Section 35(2)(iv)

Deputy Director of Income Tax (Exemptions), Circle-17(1), Bangalore vs. M/S. Foundation for Indian Sporting Talent (Ifst), Bangalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1666/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Jan 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru

Section 12ASection 143(3)Section 32Section 35(2)(iv)

Deputy Director of Income Tax (Exemtions), Circle-17(1), Bangaloe vs. M/S Foundation for Indian Sporting Talent (Fist), Bangalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1665/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jan 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru

Section 12ASection 143(3)Section 32Section 35(2)(iv)

The ITO, (Exemptions), Ward, Surat vs. Shree Ambika Niketan Trust, Surat

In the result, the appeal of the revenue is dismissed

ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:

For Respondent: Shri Prasanjit Singh, CIT,DR

Section 11Section 143(2)Section 143(3)Section 70

…urposes and no other. The High Court relied on the following decisions CIT v/s Trustees of H.E.H. The Nizam's Supplemental Religious Endowment Trust (1981) 127 ITR 378 ( AP) TC 23 R 083 CIT v/s Society of the Sisters of St Anne ( 1984) 39 CTR ( kar) 9; (1984) 146 ITR 28 (Kar) TC 2 R 978 CIT v/s Maharana of Mewar Charitable Foundation (1987) 60 CTR (Raj) 40; | (1987) 164 ITR 439 ( Raj) TC 23 R 1198 CIT v/s Shri Plot Swetamber Murti Pujak Jain Mandal ( 1994) 119 CTR ( Guj) 114; (1995) 211 ITR 293 ( Guj) TC 23R 1228 and CIT v/s Rao Bahadur Calavala Cunnan Chetty Charities ( 1982) 135 ITR 485 (Mad) TC 23 R 965 and di…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S Manipal Academy of Higher Education, Manipal

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

ITA 780/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 11Section 11(1)(d)Section 15Section 70

…of Hon'ble Karnataka High Court, it has been held that this issue is squarely covered in favour of the assessee by the decision of cognate bench of Hon'ble Karnataka High Court rendered in the case of CIT Vs. Society of the Sisters of St. Anne as reported in 146 ITR 28. Thereafter, she drawn our attention to para 18 of this judgement and pointed out that in this Para, Hon'ble Karnataka High Court has also considered the judgment of Hon’ble Bombay High Court also rendered in the case of CIT Vs. Institute of Banking as reported in 264 ITR 110. 4. We have considered the rival submissions. We find that the first iss…

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Mangalore Jesuit Educational Society, Mangalore

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

ITA 758/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 Oct 2018AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 11Section 11(1)(d)Section 15Section 70

…gement of Hon'ble Karnataka High Court, it was held that the issue is squarely covered in favour of the assessee by the decision of cognate bench of Hon'ble Karnataka High Court rendered in the case of CIT Vs. Society of the Sisters of St. Anne as reported in 146 ITR 28. Thereafter she drawn our attention to para 18 of this judgement and pointed out that in this Para, Hon'ble Karnataka High Court has also considered the judgment of Hon’ble Bombay High Court also rendered in the case of CIT Vs. Institute of Banking as reported in 264 ITR 110. Page 3 of 8 4. We have considered the rival submissions. We find that t…

The Commissioner of vs. The Karnataka State

ITA/106/2016HC Karnataka27 Sept 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 11Section 11(2)Section 12Section 143(1)Section 143(2)Section 260

…I.T.A.No.107/2016 - 13 - "17. In our opinion, the matter is squarely covered by a decision of the cognate Bench of this Court in the case of CIT vs. Society of the Sisters of St. Anne (1984) 16 Taxman 400 (Kar.) and (1984) 146 ITR 28, wherein the congnate Bench of this Court held that even the depreciation not involving any cash outflow is also in the character of expenditure and therefore such depreciation is nothing but decrease in the value of property through wear and tear, deterioration or obsolescence and the allowance made for that purpose in the books of…