CIT v. SRMT

221 ITR 234High Court1996#9539 most cited

What is CIT v. SRMT authority for?

Voluntary contributions received by an institution are not treated as income if the institution is not denied the benefit of Section 11.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2020.

Also referred to as

CIT vs. SRMT Staff Association · Section 11 · Section 12 · Section 13(2)(b) · Section 13(3) · voluntary contributions · income · charitable institution · exemption

Judgments citing CIT v. SRMT

Hamdard Nation Foundation (India), New Delhi vs. ACIT (E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1641/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jun 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 1641/Del/2019 : Asstt. Year : 2013-14 Hamdard National Foundation Vs Acit(E), (India), Hamdard Building, 2A/3, New Delhi-110002 Asaf Ali Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaath0843G Assessee By : Sh. R. M. Mehta, Sr. Adv. Revenue By : Sh. Anupam Kant Garg, Cit Dr Date Of Hearing: 28.05.2020 Date Of Pronouncement: 03.06.2020

For Appellant: Sh. R. M. Mehta, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 10Section 11Section 13(2)Section 13(2)(b)Section 13(3)Section 13(3)(b)

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not 11 Hamdard National Foun…

DCIT (Exemption), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 4260/DEL/2016[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

ACIT, New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1845/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Nov 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

ADIT (E), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 3403/DEL/2014[2010-11]Status: DisposedITAT Delhi01 Nov 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

Hamdard National Foundation (India), New Delhi vs. ACIT (Exemption), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1642/DEL/2019[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

Hamdard National Foundation (India), New Delhi vs. ACIT (Exemption), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1640/DEL/2019[2007-08]Status: DisposedITAT Delhi01 Nov 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

Hamdard National Foundation (India), New Delhi vs. ADIT (E), Delhi

In the result, appeals of the assessee in ITA No

ITA 5411/DEL/2012[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

ACIT (E), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 4789/DEL/2012[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…itable being denied the benefit of section 11, then the sums received as voluntary contributions would not be treated as “income”. He placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of CIT vs. SRMT staff Association (1996) 221 ITR 234 (AP). 20. On grounds No.1 to 5, it is held that the assessee cannot be denied exemption under section 11 and 12 of the Act by invoking the provisions under section 13(2)(b) of the Act read with section 13(3) of the Act. On the face of the findings returned on grounds No. 1 to 5, the question of alternative plea does not arise and any discussion o…

Langar Committee Hanuman Mandir, Malerkotla vs. Income Tax Officer, (Examption), Jalandhar

In the result, the assessee’s appeal is disposed on the aforesaid terms

ITA 516/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Subhash Jain & Kartik Jain (C As)For Respondent: Sh. S.S. Negi (DR)
Section 10Section 143(3)Section 2(24)(iia)

…rpus, so that it is income by definition, though exempt u/s. 7 ITA No.516 (Asr)/2017(A.Y.2014-15) Langar Committee Hanuman Mandir vs. ITO(E) 11 (s. 11(1)(d)). The reliance by the assessee, therefore, on decisions in CIT v. S.R.M.T. Staff Association [1996] 221 ITR 234 (AP) and Shah Nanji Nagsi Employee’s Welfare Trust v. ITO [1986] 19 ITD 535 (Nag), is of no consequence. In these cases, the assessee was not a charitable (or religious) trust, and it was on that basis that the Hon’ble Court and the Tribunal respectively held its receipt as not liable to be regarded as income. The aims and objects of the assessee…

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 407/CHNY/2017[2014-15]Status: DisposedITAT Chennai05 May 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…ission contained in the appellant letter dated 09.09.2016 filed before the Assessing Officer on 15.09.2016. (c) The Assessing Officer erred in bypassing the decisions of the AP High Court in CIT vs. SRMT Staff ITA Nos.406 & 407/Mds/2017 :- 7 -: Association 221 ITR 234 A.P, ITAT Delhi Bench C in Escorts Employees Welfare Trust vs. ITO (1983) 5 ITO 226 and the order dt 08.07. 2008 of the Chennai Bench in Pentafour Software employees Welfare Foundation vs. ACIT in ITA Nos.751 and 752 / MOS / 2007 and bringing to tax the corpus donation received by appellant as income. The Assessing Officer erred in applying Sect…

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 406/CHNY/2017[2013-14]Status: DisposedITAT Chennai05 May 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…ission contained in the appellant letter dated 09.09.2016 filed before the Assessing Officer on 15.09.2016. (c) The Assessing Officer erred in bypassing the decisions of the AP High Court in CIT vs. SRMT Staff ITA Nos.406 & 407/Mds/2017 :- 7 -: Association 221 ITR 234 A.P, ITAT Delhi Bench C in Escorts Employees Welfare Trust vs. ITO (1983) 5 ITO 226 and the order dt 08.07. 2008 of the Chennai Bench in Pentafour Software employees Welfare Foundation vs. ACIT in ITA Nos.751 and 752 / MOS / 2007 and bringing to tax the corpus donation received by appellant as income. The Assessing Officer erred in applying Sect…

CIT v. SRMT (221 ITR 234) — Cited in 11 Judgments | BharatTax