CIT v. Swastik Trading Co. Ltd. (113 ITR 852)

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, AURANGABAD vs. VISHWATMAK JANGLI MAHARAJ ASHRAM TRUST,, AHMEDNAGAR

In the result, the appeal of Revenue is dismissed

ITA 861/PUN/2019[2015-16]Status: DisposedITAT Pune31 Jul 2023AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Abhay ShastriFor Respondent: Shri M.G. Jasnani

Section 11(1)(a)Section 115BSection 12ASection 24(2)(iia)Section 80G

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.861/PUN/2019 धििधारण वर्ा / Assessment Year : 2015-16 Dy. Commissioner of Income Tax (Exemptions), Aurangabad .......अपीलार्थी / Appellant बनाम / V/s. Vishwatmak Jangli Maharaj Ashram Trust, Chaitanyapuri, Shirdi-Kopargaon Road, At Kokmathan, Post-Jeur Kumbhari, Taluka-Kopargaon, Dist.-Ahmednagar – 423601 PAN : AAATV1688B ……प्रत्यर्थी / Respondent Assessee by : Shri Abhay Shastri Revenue by : S…

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 63/RPR/2019[2013-14]Status: DisposedITAT Raipur02 Sept 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…h means that the expression "object of general public utility" is not restricted to objects beneficial to the whole mankind. An object beneficial to a section of the public is an object of general public utility. In the case of CIT Vs Swastik Trading Co. Ltd. 113 ITR 852, the Hon'ble Gujarat High Court has held that establishing and maintaining Gaushalas and Panjrapole constitutes charitable purpose. 16. The Hon'ble Finance Minister while presenting the Finance Act 2008 in his budget speech stated as follows: "Charitable purpose includes relief of the poor, education, medical relief and any other objects of gener…

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 174/RPR/2019[2012-13]Status: DisposedITAT Raipur02 Sept 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…h means that the expression "object of general public utility" is not restricted to objects beneficial to the whole mankind. An object beneficial to a section of the public is an object of general public utility. In the case of CIT Vs Swastik Trading Co. Ltd. 113 ITR 852, the Hon'ble Gujarat High Court has held that establishing and maintaining Gaushalas and Panjrapole constitutes charitable purpose. 16. The Hon'ble Finance Minister while presenting the Finance Act 2008 in his budget speech stated as follows: "Charitable purpose includes relief of the poor, education, medical relief and any other objects of gener…

ITO (EXEMPTIONS), WARD-1(2), NEW DELHI vs. INDIAN OLYMPIC ASSOCIATION, NEW DELHI

ITA 1651/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCING] BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER, ITA No.1651 /DEL/2018 [Assessment Year: 2013-14] Income Tax Officer (E), M/s Indian Olympic Association, Jawaharlal Nehru Ward-1(2), New Delhi Stadium, Lodhi Road, New Delhi-110016 PAN- AAATI3010J Appellant Respondent Department by Sh. Makesh Thakur, Sr. DR Assessee by Sh. Vivek Mehta, Advocate Date of Hearing 23.03.2021 Date of Pronouncement 23.03.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is pre…

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INDIAN OLYMPIC ASSOCIATION, NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 434/DEL/2016[2009-10]Status: DisposedITAT Delhi28 Aug 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambleito (Exemptions) Vs Indian Olympic Association Ward-1(2), Room No. 2417, 24Th Olympic Bhawan, Floor, B-29. Qutub Institutional E-2-Block, Pratyaksh Kar Area Bhawan, Dr. Shyama Prasad New Delhi Mukherjee Civil Centre, Jawahar Aaat13010J Lal Nehru Marg New Delhi (Respondent) (Appellant)

Section 11Section 12ASection 142(1)Section 143(2)Section 2(15)Section 32

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITO (Exemptions) Vs Indian Olympic Association Ward-1(2), Room NO. 2417, 24th Olympic Bhawan, Floor, B-29. Qutub Institutional E-2-Block, Pratyaksh Kar Area Bhawan, Dr. Shyama Prasad New Delhi Mukherjee Civil Centre, Jawahar AAAT13010J Lal Nehru Marg New Delhi (RESPONDENT) (APPELLANT) Appellant by Ms. Ashima Neb, Sr. DR Respondent by Sh. Nirbhay Mehta, CA Date of Hearing 27.08.2018 Date of Pronouncement 28.08.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order…

ITO (E), NEW DELHI vs. M/S. INDIAN OLYMPIC ASSOCIATION, NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 1130/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Jul 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2011-12] The D.C.I.T. Vs. India Olympic Association Circle - 1 Olympic Bhavan, B -29 Dehradun Qutub Institutional Area New Delhi

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Vijay Varma, CIT- DR

Section 11Section 12ASection 2(15)Section 80G

…h means that the expression “object of general public utility” is not restricted to objects beneficial to the whole mankind. An object beneficial to a section of the public is an object of general public utility. In the case of CIT Vs Swastik Trading Co. Ltd. 113 ITR 852, the Hon’ble Gujarat High Court has held that establishing and maintaining Gaushalas and Panjrapole constitutes charitable purpose. 21. The Hon’ble Finance Minister while presenting the Finance Act 2008 in his budget speech stated as follows: “Charitable purpose includes relief of the poor, education, medical relief and any other objects of gen…

DY C.I.T..1(1), RAIPUR (CG) vs. M/S RAIPUR DEVELOPMENT AUTHORITY, RAIPUR (CG)

Accordingly, we uphold the order of the First Appellate Authority. Appeal dismissed

ITA 212/BIL/2014[2011-12]Status: DisposedITAT Raipur16 Apr 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

For Appellant: Shri P.K. Mishra, D.RFor Respondent: Shri Rajesh Kumar Chabra,C.A

Section 10Section 11Section 12ASection 2(15)Section 38(2)

…h means that the expression "object of general public utility" is not restricted to objects beneficial to the whole mankind. An object beneficial to a section of the public is an object of general public utility. In the case of CIT Vs Swastik Trading Co. Ltd. 113 ITR 852, the Hon'ble Gujarat High Court has held that establishing and maintaining Gaushalas and Panjrapole constitutes charitable purpose. 16. The Hon'ble Finance Minister while presenting the Finance Act 2008 in his budget speech stated as follows: "Charitable purpose includes relief of the poor, education, medical relief and any other objects of gene…

THE CHRISTIA LITERATURE SOCIETY,CHENNAI vs. JCIT (OSD), CHENNAI

In the result, I set aside the orders of the lower authorities

ITA 2818/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Apr 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Smt. B. Jaisheila, C.AFor Respondent: Shri. B. Sahadevan, IRS, JCIT

Section 11

…the definition of 'charitable purpose' in section 2(15) of the Act. Examples could be establishment of gaushalas and punjrapoles [Vallabhdas Karsondas Natha vs. CIT (1947) 15 ITR 32 (Bom) and CIT vs. Swastik Textile Trading Co. (P) Ltd. 1977 CTR (Guj) (1978) 113 ITR 852 (Guj)]; repairs and maintenance of samadhis of gurus held in reverence by people at large who pay homage and worship at such samadhis and holding of fairs [CIT vs. Guryani Brij Balabh Kaur Trust (: (1980) 125 ITR 381 (P&H)]; promotion of unity and brotherhood :- 19 -: amongst members of a community [CIT vs. Ahmedabad Rana Caste Association (198…

CIT v. Swastik Trading Co. Ltd.

Judgments citing CIT v. Swastik Trading Co. Ltd.