CIT v. SreeSeetharamaAnajaneya Veda Kendra

336 ITR 65Reported decision#12687 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Judgments citing CIT v. SreeSeetharamaAnajaneya Veda Kendra

M/S VALLIAMMAL EDUCATIOANL TRUST,CHENNAI vs. DCIT (EXEMPTIONS),CHENNAI, CIRCLE, CHENNAI

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

ITA 411/CHNY/2023[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 411/Chny/2023 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Valliammal Educational Office Of The Deputy Trust, V. Commissioner Of Income Tax F-40, 1St Main Road, Anna (Exemption), Nagar, Chennai – 600 102. Chennai Circle, Chennai. [Pan:Aaatv-1576-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. T. Sandhyaarti, Ca & Ms. V. Yagnapriya, Ca ""यथ" क" ओर से/Respondent By : Mr. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

For Appellant: Ms. T. Sandhyaarti, CA &For Respondent: Mr. D. Hema Bhupal, JCIT
Section 11Section 11(2)Section 12A

…आयकर अपीलीय अिधकरण, ‘ बी ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 411/Chny/2023 िनधा"रण वष" / Assessment Year: 2013-14 M/s. Valliammal Educational Office of the Deputy Trust, v. Commissioner of Income Tax F-40, 1st Main Road, Anna (Exemption), Nagar, Chennai – 600 102. Chennai Circle, Chennai. [PAN:AAATV-1576-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. T. Sandhyaar…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

ITO, CHENNAI vs. THE INDIAN CULTURAL RESEARCH TRUST, CHENNAI

In the result, all the appeals filed by the Revenue are allowed

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…t it will utilise the building for research activities in future, i.e., after ten years, is far-fetched. 5.5. The learned CIT(A) ought to have appreciated the decision of the Hon'ble Kerala High Court in the case of ell v. Sree Seetharama Anjaneya Veda Kendra 336 ITR 65, wherein, the Court has propounded the ratio that accumulating income u/s.11 (2), without carrying on any activity towards the objects of the trust will cast aspersions on the genuineness of the trust and the same has to be examined. Ground No. 6 For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of…

CIT v. SreeSeetharamaAnajaneya Veda Kendra (336 ITR 65) — Cited in 8 Judgments | BharatTax