CIT v. Subros Educational Society

166 DTR 257Supreme Court of India2018#3320 most cited

What is CIT v. Subros Educational Society authority for?

Excess application or expenditure of income for a charitable purpose can be carried forward for set-off against income in subsequent years.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Subros Educational Society · section 11 · charitable purpose · excess application of income · carry forward of expenditure · set off against subsequent years · income-tax act

Also reported as

96 Taxmann.com 652

Sections most often in play

Section 11Section 143(3)Section 11(5)Section 143(1)Section 11(1)Section 12ASection 12AASection 147

Issues it is cited on

section 13(l)(d)section 11(2)(a)section 164(2)section 10(35)section 13(1)(d)application of income for charitable purposessection 11(1)(a)section 117section 11(5)section 13(2)section 164carry forward of losses

Judgments citing CIT v. Subros Educational Society

Chinmaya International Foundation, Kochi vs. The ACIT Exemption Circle, Kochi

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

ITA 20/COCH/2022[2016-17]Status: DisposedITAT Cochin30 Jun 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.V.M.Veeramani, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 11Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.20/Coch/2022 : Asst.Year 2016-2017 M/s.Chinmaya International The Deputy Commissioner of Foundation, Door No.211 Income-tax, CPC, v. Bangalore. Adishankara Nilayam Veliyanad P.O. Ernakulam – 682 313 PAN : AAATC4581G. (Appellant) (Respondent) Appellant by : Sri.V.M.Veeramani, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 30.06.2022 Date of Hearing : 29.06.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)…

Chinmaya International Foundation, Kochi vs. The DCIT Exemption Circle, Kochi

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

ITA 19/COCH/2022[2016-17]Status: DisposedITAT Cochin30 Jun 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.V.M.Veeramani, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 11Section 12ASection 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.19/Coch/2022 : Asst.Year 2016-2017 M/s.Chinmaya International The Deputy Commissioner of Foundation, Door No.211 Income-tax, CPC, v. Bangalore. Adishankara Nilayam Veliyanad P.O. Ernakulam – 682 313 PAN : AAATC4581G. (Appellant) (Respondent) Appellant by : Sri.V.M.Veeramani, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 30.06.2022 Date of Hearing : 29.06.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)…

Chinmaya International Foundation, Ernakulam vs. Assistant Commissioner of Income Tax, Kochi

In the result, the appeals filed by the assessee are allowed

ITA 244/COCH/2021[2017-18]Status: DisposedITAT Cochin16 Mar 2022AY 2017-18

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri M. Balaganesh, AM ITA Nos. 243 & 244/Coch/2021 (Assessment Years: 2015-16 & 2017-18) Chinmaya International AICT, Exemption Circle Foundation Kochi Door No. 211, Adishankara Vs. Nilayam, Veliyanad P.O. Ernakulam 682313 PAN – AAATC4581G Appellant Respondent Appellant by: Shri P.M. Veeramani, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 16.03.2022 Date of Pronouncement: 16.03.2022 O R D E R Per: Bench These are appeals filed by the assessee against the order of the learned CIT(A), NFAC, Delh…

Chinmaya International Foundation, Ernakulam vs. Assistant Commissioner of Income Tax, Kochi

In the result, the appeals filed by the assessee are allowed

ITA 243/COCH/2021[2015-16]Status: DisposedITAT Cochin16 Mar 2022AY 2015-16

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri M. Balaganesh, AM ITA Nos. 243 & 244/Coch/2021 (Assessment Years: 2015-16 & 2017-18) Chinmaya International AICT, Exemption Circle Foundation Kochi Door No. 211, Adishankara Vs. Nilayam, Veliyanad P.O. Ernakulam 682313 PAN – AAATC4581G Appellant Respondent Appellant by: Shri P.M. Veeramani, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 16.03.2022 Date of Pronouncement: 16.03.2022 O R D E R Per: Bench These are appeals filed by the assessee against the order of the learned CIT(A), NFAC, Delh…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1035/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 Feb 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1033, 1034 & 1035/M/2021 Assessment Years: 2011-12, 2012-13 & 2013-14 DCIT 2(1)(2), Dr. D.Y. Patil Educational Circle-7(1), Academy, Room No.676B, Opp: M.I.G. Colony, Vs. 6th Floor, Adarsh Nagar, Aayakar Bhavan, Worli, M.K. Road, Mumbai – 400 025 Mumbai - 400020 PAN: AAATD7470M (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Sandeep Raj, D.R. Date of Hearing : 06.01.2022 Date of Pronouncement : 11.02.2022 O R…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1034/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Feb 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1033, 1034 & 1035/M/2021 Assessment Years: 2011-12, 2012-13 & 2013-14 DCIT 2(1)(2), Dr. D.Y. Patil Educational Circle-7(1), Academy, Room No.676B, Opp: M.I.G. Colony, Vs. 6th Floor, Adarsh Nagar, Aayakar Bhavan, Worli, M.K. Road, Mumbai – 400 025 Mumbai - 400020 PAN: AAATD7470M (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Sandeep Raj, D.R. Date of Hearing : 06.01.2022 Date of Pronouncement : 11.02.2022 O R…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1033/MUM/2021[2011-12]Status: DisposedITAT Mumbai11 Feb 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1033, 1034 & 1035/M/2021 Assessment Years: 2011-12, 2012-13 & 2013-14 DCIT 2(1)(2), Dr. D.Y. Patil Educational Circle-7(1), Academy, Room No.676B, Opp: M.I.G. Colony, Vs. 6th Floor, Adarsh Nagar, Aayakar Bhavan, Worli, M.K. Road, Mumbai – 400 025 Mumbai - 400020 PAN: AAATD7470M (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Sandeep Raj, D.R. Date of Hearing : 06.01.2022 Date of Pronouncement : 11.02.2022 O R…

Dy CIT, CC-7(1), Mumbai vs. Dr. D.Y. Patil Sports Academy, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 155/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Ajay Kumar Sharma, D.R
Section 11Section 12ASection 132(1)Section 143(1)Section 143(3)Section 153C

…nt year. The impugned order in fact followed decision of this Court in CIT v/s. Institute of Banking Personnel Services reported in 264 ITR 110 while holding in favour of the Respondent assessee.” In the case of CIT vs. Subros Educational Society reported in 166 DTR 257, Hon'ble Supreme Court has observed that: “(a). Whether any excess expenditure incurred by the trust/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years by Invoking Section 11 of the Income Tax Act, 1961?" .... To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing o…

Dy CIT (Exemption)-2(1), Mumbai vs. Saifee Burhani Upliftment Trust, Mumbai

In the result, appeal filed by the Revenue stands dismissed

ITA 1941/MUM/2020[2015-16]Status: DisposedITAT Mumbai08 Nov 2021AY 2015-16
Section 10(34)Section 11Section 11(1)(a)

…CIT V/s Rajasthan and Gujarati Charitable Foundation (2018) 402 ITR 441 (SC)- copy attached. However Department had filed Miscellaneous Application in the case of Commissioner of Income tax (exemption) New Delhi v/s Subros Educational Society) (303 CTR 1(SC); 166 DTR 257 (SC) miscellaneous application no. 941/2018 in civil appeal no 5171/2016 which was disposed of by the Hon'ble Supreme court. Thus the issue involved in this appeal is settled in favour of the Appellant by the decision of the Supreme Court. It is now well settled principle of law that in computing income of a Trust/Institute under section 11 to 1…

Dy CIT CC-7(1), Mumbai vs. Dr. D.Y. Patil International Academy, Mumbai

The appeal stands dismissed

ITA 6/MUM/2021[2011-12]Status: DisposedITAT Mumbai01 Nov 2021AY 2011-12

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ I.T.A. No. 06/Mum/2021 (धििाारण वर्ा / Assessment Year: 2011-12) 2. आयकरअपील सं./ I.T.A. No. 07/Mum/2021 (धििाारण वर्ा / Assessment Year: 2012-13) 3. आयकरअपील सं./ I.T.A. No. 08/Mum/2021 (धििाारण वर्ा / Assessment Year: 2013-14) 4. आयकरअपील सं./ I.T.A. No. 09/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) 5. आयकरअपील सं./ I.T.A. No. 10/Mum/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Dcit Cen Cir. 7(1) Dr. D. Y. Patil International Academy R. No. 676B, 6Th Floor बिाम/ Dr. D. Y. Patil Knowledge City Aaykar Bhavan, M. K. Road Charholi Bk, Via Lohegaon Vs. Mumbai-400 020 Pune-412 105. स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aaatd-9542-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 6. आयकरअपील सं./ I.T.A. No. 05/Mum/2021 (धििाारण वर्ा / Assessment Year: 2014-15) Dcit Cen Cir. 7(1) Dr. D. Y. Patil Educational R. No. 676B, 6Th Floor Enterprises Charitable Trust बिाम/ Aaykar Bhavan, M. K. Road, B-502, Blue Hills Society Vs. Mumbai-400 020 Pune Nagar Road, Yerawada, Pune-411 006 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabtd-3063-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 7. आयकरअपील सं./ I.T.A. No. 1966/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) 8. आयकरअपील सं./ I.T.A. No. 1967/Mum/2020 (धििाारण वर्ा / Assessment Year: 2012-13) 9. आयकरअपील सं./ I.T.A. No. 1968/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14)

Section 143(3)

…ff in subsequent years. 4. The Ld. CIT(A), inter-alia, relying upon the cited decision of Hon’ble High Court of Bombay in CIT V/s Institute of Banking Personnel Selection (264 ITR 110), the decision of Hon’ble Apex Court in CIT V/s Subros Educational Society (166 DTR 257) as well as various other decisions held that the assessee would be eligible to carry forward the deficit for set-off in subsequent years. Aggrieved, the revenue is in further appeal before us. 5. As rightly pointed out by Ld. AR, we find that the issue is squarely covered in assessee’s favor by cited decisions of Hon’ble High Court of Bombay in…

DCIT, Exemption Circle, Ghaziabad vs. Fateh Chand Charitable Trust, Muzaffarnagar

ITA 4562/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Sept 2021AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Respondent: Shri J. K. Mishra [CIT] – D. R
Section 12ASection 143(3)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “B”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 4562/Del/2018 (Assessment Year: 2015-16) DCIT, M/s. Fateh Chand Charitable Trust, Vs. 115 Km., NH–58, Delhi Road, Exemption Circle, Muzaffar Nagar. PAN: AAATF1445N Ghaziabad. (Appellant) (Respondent) Assessees by : Shri Ramit Kakkar, Advocate; Department by : Shri J. K. Mishra [CIT] – D. R.; Date of Hearing : 29/09/2021 Date of pronouncement : 29/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the D…

The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad vs. Ahmedbad Urban Development Authority, Ahmedabad

In the result, both the appeals of Revenue are dismissed

ITA 1256/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2020AY 2013-14
For Appellant: Shri S.N. Soparkar, Sr. A.R. with Ms. Urvashi Shodan, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R
Section 11Section 13(8)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 1255 & 1256/Ahd/2018 Assessment Year 2013-14 The Deputy Ahmedabad Urban CIT(Exemption), Development Circle-2, Ahmedabad Vs Authority, Sardar (Appellant) Vallabhbhai Patel Sankul, Ashram Road, Usmanpura, Ahmedabad PAN:AAALA0233B (Respondent) Revenue by: Shri O.P. Sharma, CIT-D.R. Assessee by: Shri S.N. Soparkar, Sr. A.R. with Ms. Urvashi Shodan, A.R. Date of hearing : 16-07-2020 Date of pronouncement : 30-07-2020 आदेश/ORDER PER : AMARJIT SIN…

The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad vs. Ahmedbad Urban Development Authority, Ahmedabad

In the result, both the appeals of Revenue are dismissed

ITA 1255/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2020AY 2013-14
For Appellant: Shri S.N. Soparkar, Sr. A.R. with Ms. Urvashi Shodan, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R
Section 11Section 13(8)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 1255 & 1256/Ahd/2018 Assessment Year 2013-14 The Deputy Ahmedabad Urban CIT(Exemption), Development Circle-2, Ahmedabad Vs Authority, Sardar (Appellant) Vallabhbhai Patel Sankul, Ashram Road, Usmanpura, Ahmedabad PAN:AAALA0233B (Respondent) Revenue by: Shri O.P. Sharma, CIT-D.R. Assessee by: Shri S.N. Soparkar, Sr. A.R. with Ms. Urvashi Shodan, A.R. Date of hearing : 16-07-2020 Date of pronouncement : 30-07-2020 आदेश/ORDER PER : AMARJIT SIN…

DCIT (Exemptions) Chennai Circle, Chennai vs. The Council of Seventh Day Adventist Educational Institutions, Chennai

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

ITA 1014/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we do not find any taxable income which is required to be set off, against excess application of income in the earlier years. Similarly, there is no material shown to us showing the availability of excess application of income which is eligible to be carried…

DCIT (Exemptions) Chennai Circle, Chennai vs. The Council of Seventh Day Adventist Educational Institutions, Chennai

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

ITA 1013/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2019AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we do not find any taxable income which is required to be set off, against excess application of income in the earlier years. Similarly, there is no material shown to us showing the availability of excess application of income which is eligible to be carried…

DCIT (Exemptions) Chennai Circle, Chennai vs. The Council of Seventh Day Adventist Educational Institutions, Chennai

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

ITA 1012/CHNY/2018[2008-09]Status: DisposedITAT Chennai25 Jul 2019AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we do not find any taxable income which is required to be set off, against excess application of income in the earlier years. Similarly, there is no material shown to us showing the availability of excess application of income which is eligible to be carried…