CIT v. Sri Rao Baghadur ADK Dharmaraja Educational Charity Trust

St. Joseph'S Education and Medical Relief Society, Mumbai vs. Asstt. Director of Income Tax -(E)-II(1), Mumbai

Bench: Smt Beena Pillai & Smt Renu Jauhri

…s with an intention to earn income to fulfil and apply the same for the main objects of the assessee. He submitted that, similar was the view taken by Hon'ble Madras High Court in case of CIT vs Sri Rao Baghadur Dharamraj educational charity trust reported in 300 ITR 365 and CIT vs Grdhandas Bhagavandas charitable trust reported in 136 Тахтап 161. The Ld.AR also relied on the decision of Hon'ble Calcutta High Court in case of CIT vs Sahujain trust reported in 56 DTR 402, wherein it was held that invoking section 11 (4A) was also held to be bad in law. C. Receipts from canteen, lunch home and farm: C.1. The Ld.AR…

Nikunj Education Trust, Mumbai vs. DDIT (Exemption) - II(2), Mumbai

In the result, the appeal is allowed

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Nikunj Education Trust, Ddit (Exemption)-Ii(2) Village Mogra, Near Amboli Mumbai Vs. Level Crossing, Andheri (E), Mumbai-400069. Pan No. Aaatn0146J Appellant Respondent Assessee By : Mr. Fenil A. Bhatt, Ar Revenue By : Mr. V. Vidhyadhar, Dr Date Of Hearing : 03/04/2018 Date Of Pronouncement : 25/04/2018

…cision of the Hon’ble Jurisdictional High Court in case of Director of Income-tax (exemptions) v. Lala Lajpatrai Memorial Trust [2016] 383 ITR 345 (Bom). In case of Commissioner of Income-tax v. Sri Rao Baghadur ADK Dharmaraja Educational Charity trust [2008] 300 ITR 365 (madras), the Hon’ble Madras High Court has held that when object of the trust is education, the activities of the assessee in letting out properties and receiving lease rental is an activity carried on to further the object of the trust, hence, it will be eligible for exemption Under Section 11 of the Act.” 6.1 Facts being identical, we follow t…

The Pathare Prabhu Charities, Mumbai vs. ITO (E) II (1), Mumbai

In the result, appeal of the assessee is allowed, as above

Bench: Shri G.S. Pannu

…(Mad) ii) CIT v. Gordhandas Bhagwandas Charitable Trust, 136 Taxman 161 (Mad) iii) DIT v. Sahu Jain Trust, 243 CIT 131 (Cal) 7 The Pathare Prabhu Charities ITA Nos. 4965 & 4966/Mum/2015 iv) CIT v. Sri Rao Baghadur ADK Dharmaraja Educational Charity Trust, 300 ITR 365 (Mad) v) DDIT v. Habib Ismail Hospital & Medical Trust, 19 ITR(Trib) 223 (Mum) 8. On this aspect, the ld. DR appearing for the Revenue has primarily reiterated the stand of the Assessing Officer which I have already noted in the earlier paras and is not being repeated for the sake of brevity. The ld. DR also referred to the order of CIT(A) to po…

The Pathare Prabhu Charities, Mumbai vs. ITO (E) II (1), Mumbai

In the result, appeal of the assessee is allowed, as above

Bench: Shri G.S. Pannu

…(Mad) ii) CIT v. Gordhandas Bhagwandas Charitable Trust, 136 Taxman 161 (Mad) iii) DIT v. Sahu Jain Trust, 243 CIT 131 (Cal) 7 The Pathare Prabhu Charities ITA Nos. 4965 & 4966/Mum/2015 iv) CIT v. Sri Rao Baghadur ADK Dharmaraja Educational Charity Trust, 300 ITR 365 (Mad) v) DDIT v. Habib Ismail Hospital & Medical Trust, 19 ITR(Trib) 223 (Mum) 8. On this aspect, the ld. DR appearing for the Revenue has primarily reiterated the stand of the Assessing Officer which I have already noted in the earlier paras and is not being repeated for the sake of brevity. The ld. DR also referred to the order of CIT(A) to po…