CIT v. Sri Ram Memorial Foundation Limited

269 ITR 35High Court2004#6151 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Sections most often in play

Section 11Section 12ASection 143(3)Section 10(23C)Section 10(23C)(vf)Section 11(1)(a)Section 11(2)Section 11(5)

Issues it is cited on

section 11(1)(a)section 11(2)application of incomesection 12aasection 12asection 11section 13personinterestsection 143(3)indiadocument

Judgments citing CIT v. Sri Ram Memorial Foundation Limited

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…anga Charity Trust Fund (1986) 162 ITR 612 (Guj) x) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 494 (Bom) xi) CIT vs. Hindusthan Charity Trust 139 ITR 913 (Cal) xii) CIT vs. Sarladevi Sarabhai Trust 172 ITR 698 xiii) CIT vs. Shri Ram Memorial Foundation 269 ITR 35 (Del) xiv) CIT vs. Agricultural Produce and Market Committee 291 ITR 419 xv) CIT vs. Sun Engineering Works (P) Ltd. 198 ITR 297 (SC) xvi) CIT vs. Arya Vysya Kalyana Nilaya Sangam 159 ITR 324 (AP) xvii) Ramjanki Tapovan mandir vs. CIE(E) and Anr. 451 ITR 458 (Jha) xviii) CIT vs. Sarvodaya Ilakkiya Pannai (2012) 343 ITR 300 (Mad) 24. He accordingly…

ALLIANCE EDUCATIONAL FOUNDATION,MALAKKARA vs. INCOME TAX OFFICER, ALAPPUZHA

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

ITA 903/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 11Section 11(2)Section 12ASection 143(3)Section 250

…also stands settled by the decision of the Hon’ble Supreme Court in the case of Aditanar Educational Institution v. Addl.CIT (1997) 224 ITR 310 (SC). The same view taken by the Hon’ble Delhi High Court in the case of CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Delhi). It is also to be noted that the Parliament has imposed only embargo with effect from 01.04.2003 by 4 ITA No.903/Coch/2024. Alliance Educational Foundation. the Finance Act, 2002 by inserting explanation that the donation by a charitable institution to another charitable institution can be treated as application of income, out of the curre…

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S INDO GLOBAL EDUCATION FOUNDATION, KHARAR

In the result, appeal of the Revenue is dismissed

ITA 26/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh01 Apr 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./Ita No. 26/Chd/2020 िनधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Indo Global बनाम Circle-1(Exemptions), Education Foundation, Chandigarh Vill. Abhipur, Vs. Sub Tehsil Majra, Tehsil Kharar, Punjab "थायी लेखा सं./Pan No: Aaati2838L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11Section 12ASection 13(1)(c)Section 13(3)

…49 dated 29.03.2019 c) CIT v. Trustees of Jadi Trust (1982) 133 ITR 494 (Bom.) in 1982 Tax Pub (DT) 0491 (Bom-HC) d) CIT v. Nirmala Baku Bhai Foundation (1997) 226 ITR 394 (Guj.) in 1997 Tax Pub (DT) 0574 (Guj-HC) e) CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) in 2004 Tax Pub(DT) 1639 (Del-HC) f) DCIT v. Divya Yog Mandir Trust in ITA No. 561,7Del/2015 order dated 30.04.2019 26-Chd-2020 M/s Indo Global Education Foundation, Tehsil Kharar 8 g) AVM Charities vs ITO(Exemption) (Chennai Bench) 103 taxmann.com 345 dated 02.01.2019 h) St. Jude's Convent School vs ACIT (Amritsar Bench) 77 taxmann.com 1…

M/S. DR. M NAGARAJU & RENUKA NAGARAJU CHARITABLE TRUST (R),BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD-2, , BANGALORE

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

ITA 519/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 250Section 250(4)

…as application of income. The AO relied on the following decisions and made addition of Rs.91,53,000:- - CIT v. Shamnur Savithramma[2011] 11 taxmann.com 59 (Kar) - CIT v. Sarladevi Sarabhai Trust No.2, 172 ITR 698 (Guj) - CIT v. Shriram Memorial Foundation, 269 ITR 35 (Del) - CIT v. Hindusthan Charity Trust, 139 ITR 913 (Cal) - CIT v. U.P. Forest Corporation, 220 ITR 945 (SC) - ITO(E) v. M/s. The Trust Association of the Advent Christian Conference of India Pvt. Ltd. (ITAT, Chennai) 3. The assessee filed appeal before the CIT(Appeals). The CIT(Appeals) issued three notices. However, there was no response from…

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

…ribunal to the effect that the assessee has violated the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(b) and section 13(3)(c) gave rise to no question of law. The Hon’ble Delhi High Court has held in the case of CIT Vs. Shriram Memorial Foundation (2004) 269 ITR 35 (Delhi) that the violation of provisions of section 13(1)(c) r.w.s. 13(2) is essentially a question of fact to be determined on basis of factual analysis. 10. Reverting to the facts of the present case, there was no justification or reasonableness in paying Rs.10.00 lakh per month to the Managing 16 Seth Ramdas Nathubhai Dharmadaya Vishwasta…

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. MUKUND BHAVAN TRUST,, PUNE

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)

…o.2) (1988) 172 ITR 698 that such a donation would constitute application for religious or charitable purposes, even if it was towards the corpus of the other Trust. Similar is the decision of the Delhi High Court in CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35. (iii) I have considered the submission of the appellant and gone through the provision of Section 60 of the I.T. Act. I find force in the argument of the 10 ITA No.374/PUN/2017, A.Y. 2012-13 appellant on the simple reason that the provisions of section 11 to 13 are an independent scheme of taxation of trust and accordingly, the general provision…

JEEVAN DEEP TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

ITA 1439/MUM/2021[2013-14]Status: DisposedITAT Mumbai30 Jun 2022AY 2013-14
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 13(3)Section 147Section 148Section 263

…no element of receipt of any personal benefit by the trustees. In support of its objections, the assessee placed its reliance on the following case laws:- (a) CIT vs. Sarla Devi Sarabhai Trust (172 ITR 698)(Guj) (b) CIT vs. Shri Ram Memorial Foundation Trust (269 ITR 35)(Del.) (c) Hamdard Laboratories (India) & Anr (379 ITR 393)(Delhi). 2.2 Though the AO disposed of the objections raised by the assessee, it is pertinent to note that the AO did not address the objections raised on the above discussed two points. Thereafter, the AO completed the assessment accepting the return of income filed by the assessee, i.e.…

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

ITA 1071/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Sansthan (2013) 217 Taxman 337 (All): "Therefore, the term "benefit" would cover a case of one way flow of privilege and advantage to the persons of prohibited category, our of the funds, property or income of the trust" CIT Vs. Shreeram Memorial Foundation 269 ITR 35, the Delhi High Court held that as the Trust had given loan without adequate security but the loan was not large and interest was adequate, exemption was granted. The The Gujarat High Court in CIT Vs. Sarladevi Sarabhai Trust No. 2 172 ITR 698 has held that where a charitable trust donates an amount to the corpus of another charitable trust, which…

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

ITA 1070/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Nov 2020AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Sansthan (2013) 217 Taxman 337 (All): "Therefore, the term "benefit" would cover a case of one way flow of privilege and advantage to the persons of prohibited category, our of the funds, property or income of the trust" CIT Vs. Shreeram Memorial Foundation 269 ITR 35, the Delhi High Court held that as the Trust had given loan without adequate security but the loan was not large and interest was adequate, exemption was granted. The The Gujarat High Court in CIT Vs. Sarladevi Sarabhai Trust No. 2 172 ITR 698 has held that where a charitable trust donates an amount to the corpus of another charitable trust, which…

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

ITA 1069/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Sansthan (2013) 217 Taxman 337 (All): "Therefore, the term "benefit" would cover a case of one way flow of privilege and advantage to the persons of prohibited category, our of the funds, property or income of the trust" CIT Vs. Shreeram Memorial Foundation 269 ITR 35, the Delhi High Court held that as the Trust had given loan without adequate security but the loan was not large and interest was adequate, exemption was granted. The The Gujarat High Court in CIT Vs. Sarladevi Sarabhai Trust No. 2 172 ITR 698 has held that where a charitable trust donates an amount to the corpus of another charitable trust, which…

ITO (E), DELHI vs. ESCORTS CARDIAC DISEASES HOSPITAL SOCIETY, NEW DELHI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

ITA 4789/DEL/2016[2012-13]Status: DisposedITAT Delhi01 Jul 2019AY 2012-13

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2012-13

Section 11(2)Section 12ASection 80Section 80G

…were relied upon to support the proposition that donation to another charitable institution or society is permissible in law and treated as application of income. The assessee relied on the following decisions :- 1) CIT vs. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) 2) CIT vs. Sarladevi Sarabhai Trust (1988) 172 ITR 698 (Guj.) 3) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) 4) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 393 (Bom.) 6. Based on the arguments advanced by the assessee the Ld. CIT(A) deleted the addition. While doing so he noted that the assessee had filed submissions on…

DCIT (EXEMPTION), UTTAR PRADESH vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

ITA 5612/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5612/Del./2015 (ASSESSMENT YEAR : 2011-12) DCIT, Exemption Circle, vs. M/s. Divya Yog Mandir Trust, Ghaziabad. Kripalu Bag, Kankhal, Hardwar. (PAN : AAATD1114E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Vibhu Gupta, CA REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 07.03.2019 Date of Order : 30.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, DCIT, Exemption Circle, Ghaziabad (hereinafter r…

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…e had held that such transaction is not in violation of Section 13 of the Act. 21 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 viii. Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of th…

ITO, CHENNAI vs. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…e had held that such transaction is not in violation of Section 13 of the Act. 21 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 viii. Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of th…

ITO, CHENNAI vs. MAC CHARITIES, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…e had held that such transaction is not in violation of Section 13 of the Act. 21 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 viii. Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of th…

ITO, CHENNAI vs. MAC (EDUCATIONAL) FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…e had held that such transaction is not in violation of Section 13 of the Act. 21 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 viii. Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of th…

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…e had held that such transaction is not in violation of Section 13 of the Act. 21 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 viii. Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of th…

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

…f the Act is eligible for exemption being application u/s 11(1)(a) of the Act. The reliance for this purpose is placed on the following judicial pronouncements:- (i) CIT vs. Thanthi Trust (1999) 239 ITR 502 (SC) (ii) CIT vs. Sri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) (iii) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) (iv) CIT vs. Arbindo Memorial Fund Society (2001) 247 ITR 93 (Mad.) (v) St. Thomas Education Society v. Asst. DIT (2007) 11 SOT 340 (Mum.) 42. In view of the above submissions and case laws, it was submitted that the contribution made to JNU by the assessee society deserves to…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S BAGRI FOUNDATION

ITA/19/2010HC Delhi02 Jul 2010
Section 11(1)(a)Section 11(2)Section 12ASection 143(1)Section 80G(5)(vi)

…rty.” Thus the income applied for charitable purposes is not to be included in the total income for the relevant year. A Division Bench of this Court, of which one of us was a member, in Commissioner of Income-Tax v. Shri Ram Memorial Foundation (2004) 269 ITR 35 has held that when a donor trust which is itself a charitable and religious trust donates its income to another trust, the provisions of Section 11(1)(a) can be said to have been met by such donor trust and the donor trust can be said to have applied its income for religious and charitable purposes, notwithstanding the fact that the donation i…