CIT v. Thanthi Trust

137 ITR 735High Court1982#11082 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2001 to 2025.

Judgments citing CIT v. Thanthi Trust

DCIT, New Delhi vs. M/S. Cargil India Pvt. Ltd., New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5786/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Dec 2025AY 2005-06

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2005-06 Acit, Circle5(2), Vs. M/S Cargil India Pvt.Ltd. New Delhi -110001 111 Rectangle–I Saket District Centre New Delhi Pan No. Aaacc3269J (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 36(1)(iii)

…Act and the tax authorities are not estopped by their conduct from insisting on a different practice consistent with law. This view is supported by the Hon’ble High Court of Madras in the case of Commissioner of Income Tax v. Thanthi Trust reported in [1982] 137 ITR 735 (Madras). 7. He further submitted that the rule of res judicata as regards assessment orders and assessment for one year are not binding the officer for the next year. In this regard, he relied upon the decision of the Hon’ble High Court of Delhi in the case of Krishak Bharati Cooperative Ltd. v. Deputy Commissioner of Income tax [2012] 23 taxma…

Association of Relief Voluntreers, Vijayawada vs. The Income Tax Officer(Exemptions), Rajamahendravaram

In the result, appeal of the assessee is dismissed

ITA 194/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.194/Viz/2020 ("नधा"रणवष"/ Assessment Year:2016-17) Association Of Relief Volunteers, Vs. Income Tax Officer, Vijayawada. (Exemptions), Pan: Aacta 0213 B Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri Gvn Hari, Advocate ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao, Sr. AR
Section 11Section 11(2)Section 12ASection 143(2)Section 154

…ted 18/2/2020 to the Ld. CIT(A). After considering the additional evidences, remand report and the rejoinder to the remand report, the Ld. CIT(A) relying on the decision of the Hon’ble Madras High Court in the case of CIT vs. Thanthi Trust reported in [1982] 137 ITR 735 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. 4. The assessee has raised the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred in not considering the amount paid in advance towards purchases and serv…

The Thanthi Trust, Chennai vs. ADIT (Exemptions), Chennai

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

ITA 2720/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

…was held that inasmuch as the business carried on by the assessee is itself held under ‘Trust for public charitable purposes’ and the business is carried on only for the purposes of carrying on the charitable objects as found by the Hon’ble Division Bench in 137 ITR 735 (Madras), the provisions of sub’Section (4A) of Section 11 cannot have any application. The appeal filed by the Revenue against the decision in 137 ITR 735 (Madras), in the case of CIT vs. Thanthi Trust [(1999) 239 ITR 0502] was considered by the Hon’ble Supreme Court wherein, it was held that the Aditanar College was run, not by the assessee Tru…

The Thanthi Trust, Chennai vs. JCIT, Chennai

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

ITA 1534/CHNY/2015[2011-2012]Status: DisposedITAT Chennai08 Jul 2022AY 2011-2012

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

…was held that inasmuch as the business carried on by the assessee is itself held under ‘Trust for public charitable purposes’ and the business is carried on only for the purposes of carrying on the charitable objects as found by the Hon’ble Division Bench in 137 ITR 735 (Madras), the provisions of sub’Section (4A) of Section 11 cannot have any application. The appeal filed by the Revenue against the decision in 137 ITR 735 (Madras), in the case of CIT vs. Thanthi Trust [(1999) 239 ITR 0502] was considered by the Hon’ble Supreme Court wherein, it was held that the Aditanar College was run, not by the assessee Tru…

The Thanthi Trust, Chennai vs. JCIT, Chennai

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

ITA 1533/CHNY/2015[2010-2011]Status: DisposedITAT Chennai08 Jul 2022AY 2010-2011

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

…was held that inasmuch as the business carried on by the assessee is itself held under ‘Trust for public charitable purposes’ and the business is carried on only for the purposes of carrying on the charitable objects as found by the Hon’ble Division Bench in 137 ITR 735 (Madras), the provisions of sub’Section (4A) of Section 11 cannot have any application. The appeal filed by the Revenue against the decision in 137 ITR 735 (Madras), in the case of CIT vs. Thanthi Trust [(1999) 239 ITR 0502] was considered by the Hon’ble Supreme Court wherein, it was held that the Aditanar College was run, not by the assessee Tru…

The Thanthi Trust, Chennai vs. JCIT, Chennai

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

ITA 1532/CHNY/2015[2009-2010]Status: DisposedITAT Chennai08 Jul 2022AY 2009-2010

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

…was held that inasmuch as the business carried on by the assessee is itself held under ‘Trust for public charitable purposes’ and the business is carried on only for the purposes of carrying on the charitable objects as found by the Hon’ble Division Bench in 137 ITR 735 (Madras), the provisions of sub’Section (4A) of Section 11 cannot have any application. The appeal filed by the Revenue against the decision in 137 ITR 735 (Madras), in the case of CIT vs. Thanthi Trust [(1999) 239 ITR 0502] was considered by the Hon’ble Supreme Court wherein, it was held that the Aditanar College was run, not by the assessee Tru…

Panchi Bibi Wakf Estate, Kolkata vs. DDIT (E)-II, Kolkata

ITA 1198/KOL/2012[2008-2009]Status: DisposedITAT Kolkata29 Feb 2016AY 2008-2009

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 11Section 13(1)(C)Section 13(1)(c)Section 13(2)Section 13(3)Section 143(3)

…siness carried on by the petitioner is itself held under trust for public charitable purposes and the business is carried on only for the purposes of carrying on the charitable objects as fond by the Division Bench of this court in CIT v. Thanthi Trust [1982] 137 ITR 735, the provisions of sub-section (4A) of section 11 cannot have any application. Section 11(1)(a) grants exemption to income derived from property held under trust wholly for charitable or religious purposes to the extent indicted in that section., whereas section 11(4A) denies exemption to income being profits and gains of business carried on by a…

Asstt CIT (E) -I(1), Mumbai vs. K.J.Somaiya Trust, Mumbai

The appeal of the Revenue is dismissed

ITA 3774/MUM/2015[2008-09]Status: DisposedITAT Mumbai05 Jan 2016AY 2008-09

Bench: Shri Joginder Singh, Assessment Year: 2008-09

Section 11(6)

…laid down in following cases:- i. CIT vs Radhaswamy Satsang Sabha (1954) 25 ITR 472 (All.) ii. CIT vs HEH the Nizam Charitable Trust (1981) 131 ITR 497(AP) iii. Nachi Muthu Industrial Association vs CIT (1999) 235 ITR 190 (SC), iv. CIT vs Thanthi Trust (1982) 137 ITR 735 (Mad.), v. CIT vs Thanthi Trust (1999) 239 ITR 502 (SC) 3.2. Under section 11(1)(a) income derived from property held under trust for charity, to the extent such income is applied for charitable or religious purposes will be exempt from income tax (Tirupati Trust vs CIT) (230 ITR 636, 640 (SC), thus, it is clear that the pre-requisite conditions…

Asst. Commr. of Income Tax, Madras vs. Thanthi Trust

C.A. No.-004406-004410 - 1996Supreme Court31 Jan 2001
For Respondent: THANTHI TRUST ETC. ETC
Section 11Section 148Section 2(15)Section 4(3)(i)

…not possible to accept the argument on behalf of the Trust that it is entitled to the exemption under Section 11. The High Court, in the first judgment under appeal, held that it was not open to the Revenue to contend that the earlier decision (in 137 ITR 735) would not apply to the case of the Trust for the assessment years in question after the introduction of Section 13(1)(bb) of the Act because the finding rendered in that decision was in the express language of Section 13(1)(bb). We are unable to agree. The earlier decision was not rendered in the context of Section 13(1)(bb). That…