How many judgments cite CIT v. Tiny Tots Education Society?

112 judgments on BharatTax cite CIT v. Tiny Tots Education Society (330 ITR 21), spanning 2013 to 2025.

Which sections of the Income Tax Act does CIT v. Tiny Tots Education Society come up under?

It is most often cited in judgments turning on Section 11, Section 10(23C), Section 12, Section 12A, Section 12AA, Section 13(1)(c).

CIT v. Tiny Tots Education Society

330 ITR 21High Court2011#949 most cited

What is CIT v. Tiny Tots Education Society authority for?

Charitable institutions are entitled to claim depreciation on assets even when the cost of acquisition has already been treated as an application of income for exemption purposes, as this does not constitute a double deduction.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2025.

Also referred to as

CIT v. Tiny Tots Education Society · depreciation charitable trust · Section 11 · application of income · double deduction · capital assets · utilization of funds · charitable institution exemption · Sections 10(23C) · 12 · 12A · 12AA

Sections most often in play

Section 11 Section 10(23C)Section 12 Section 12A Section 12AA Section 13(1)(c)Section 13(1)(d)(iii)Section 13(2)

Read the full judgment

Issues it is cited on

section 4(3)section 205 section 36(1)(v)section 10(23c)(iv)advancement of general public utility section 52 proviso to section 2(15)section 11(1)(a)mli section 2(15)section 10(23c)put to use

Judgments citing CIT v. Tiny Tots Education Society

ITO (Exemptions), New Delhi vs. M/S. Institute of Marketing & Management, New Delhi

In the result, the appeal for the assessment year 2010-11 is dismissed

ITA 3632/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Jan 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 11Section 12ASection 13Section 13(1)Section 13(3)Section 2(15)

…duction in regard to the same business outgoing is not intended unless clearly expressed. The present case is not one of this type, as rightly distinguished by the CIT(Appeals).” 22. The above view is also supported by ‘CIT Vs. Tiny Tots Educational Society’, 330 ITR 21 (P&H), ‘CIT Vs. Shri Gujrati Samaj (Regd.), (2012) 349 ITR 559(MP) and ‘ CIT Vs. Market Committee, Pipli, (2011) 330 ITR 16 (P&H). 23. In view of the above settled position of law, we uphold the order of the CIT(A) and reject ground nos. 2 and 3.” 9.1 This issue has also been decided by the Hon’ble Supreme Court in the case of Rajasthan and Gujar…

ITO (Exemptions), New Delhi vs. M/S. Institute of Marketing & Management, New Delhi

In the result, the appeal for the assessment year 2010-11 is dismissed

ITA 3631/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Jan 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 11Section 12ASection 13Section 13(1)Section 13(3)Section 2(15)

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2621/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R

Section 11Section 12ASection 143(3)Section 70

…4) CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, 1198 ITR 598 (1992) (Guj). 5) CIT vs. Society of the Sisters of St. Anne, 146 ITR 28 (1984) (Karn). 6) CIT vs. Institute of Banking, 264 ITR 110 (2003) (Bom). 7) CIT vs. Tiny Tots Education Society, 330 ITR 21 (2011)(P & H) 8) CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, 1198 ITR 598 (1992) (Guj) 9) CIT vs. Society of the Sisters of St. Anne, 146 ITR 28 (1984)(Karn) 10) CIT vs. Institute of Banking, 264 ITR 110 (2003) (Bom) 11) CIT vs. Tiny Tots Education Society, 330 ITR 21 (2011) (P & H). Heavy reliance was also placed on the judgment of…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2620/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R

Section 11Section 12ASection 143(3)Section 70

JCIT (OSD), Ghaziabad vs. M/S. Shri Bankey Bihari Educational Society, Ghaziabad

In the result appeal filed by revenue stands dismissed

ITA 2882/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Jun 2018AY 2012-13

Bench: Sri R.S.Syal & Smt. Beena A Pillaia.Y. 2012-13 Jcit (Osd), Vs. Shri Bankey Bihari Educational Society Exemption-Circle Nh 24, Near Masuri Canal Ghaziabad Ghaziabad Pan: Aadts4234G (Appellant) (Respondent)

For Appellant: Sh. Akhilesh Kumar, AdvFor Respondent: Sri S.L.Anuragi, Sr.D.R

Section 11Section 12ASection 143Section 35Section 43

…5 (2) of the Act is applicable to Charitable Institution w.e.f. 01/04/15 by way of an amendment to Section 11 (6). He thus placed reliance upon the decision of Hon’ble Punjab and Haryana High Court in the case of CIT vs Tiny Tots Education Society reported in 330 ITR 21. 6. We have perused the submissions advanced by both the sides in the light of the records placed before us. 7. The dispute on the claim of depreciation arose as assessee claimed capital expenditure as application of income for exemption under section 11, and depreciation on the same assets. On perusal of the provisions of section 11 (6) as insert…

ADIT (E), New Delhi vs. Natrip Implementation Society, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4278/DEL/2012[2009-10]Status: DisposedITAT Delhi08 May 2018AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10

Section 12ASection 143(3)

…, the Assessing Officer denied depreciation of Rs.1,82,24,566/-. On further appeal, the Ld. CIT(A) directed the Assessing Officer to allow this claim in view of the decision of Hon’ble Punjab and Haryana High Court’s in the case of Tiny Tots education Society 330 ITR 21. The Revenue has challenged this direction of the Ld. CIT(A) before the Tribunal in the grounds reproduced above. 4. Before us, the Ld. DR submitted that issue of allowing depreciation while considering application of 85% receipts against 3 charitable purposes, has been decided against the assessee by the Hon’ble Delhi High Court in the case of D…

Assistant Commissioner of Income Tax, Hubballi vs. Lok Shikshana Trust, Hubballi

In the result, Revenue’s appeal for Assessment Year 2013-14 is dismissed

ITA 2598/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Apr 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Padma Meenakshi, JCIT (D.R)For Respondent: None

Section 11Section 143(1)Section 143(3)

…f depreciation debited in the books is deductible while computing such income. It was so held by the Hon’ble Karnataka High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) , following CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H) : (2011) 238 CTR (P&H) 103 that depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit. The decision of the Hon’ble Supreme Court in th…

Assistant Commissioner of Income Tax (Exemptions), Mangaluru vs. M/S. T.A. Pai Management Institute, Manipal

In the result, the appeal by the revenue is dismissed

ITA 2692/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Apr 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri A.K Garodiathe Asst. Commissioner Of Income-Tax, (Exemptions), Circle-1, Mangaluru. . Appellant Vs. M/S T.A Pai Management Institute, Post Box No.9, 80 Badagabettu, Manipal. . Respondent Pan – Aaatt2248R.

For Appellant: Shri C.H Sundar Rao, C.I.TFor Respondent: Shri Sridhar Kamat, C.A

Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…f depreciation debited in the books is deductible while computing such income. It was so held by the Hon’ble Karnataka High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) , following CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H) : (2011) 238 CTR (P&H) 103 that ITA No.2692/B/17 depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit. The decision of the Hon’ble…

Income Tax Officer Exemptions Ward-1, Mangalore vs. M/S Shiruru Welfare Trust, Udupi

In the result, Revenue’s appeal for asst

ITA 2165/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Mar 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

For Appellant: Shri B.R Ramesh, JCITFor Respondent: Shri Shambu Sharma, C.A

Section 12ASection 143(3)

…depreciation debited in the books is deductible while computing such income, It was so held by the Hon'ble Karnataka High Court In the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H), following CIT vs. Market Committee. Pipli (2011) 330 till 16 (P&H) (2011) 238 CTR (P&H) 103 that depreciation can be claimed by a charitable Institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit. The decision of the Hon’ble Supreme Court in the…

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Vidyanidhi Education Trust, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1484/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Feb 2018AY 2012-13

Bench: Shri. Jason P. Boaz

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. B. R Ramesh, Addl. CIT

Section 11Section 11(1)

…ITA.1484/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1484/Bang/2017 (Assessment Year : 2012-13) Deputy Commissioner of Income-tax (Exemptions), Circle -1, Bengaluru .. Appellant v. M/s. Vidyanidhi Education Trust, No.42/3, Shivanahalli, Yelahanka Hobli, Bengaluru 560 064 .. Respondent PAN : AAATV0825G Assessee by : Shri. S. V. Ravishankar, Advocate Revenue by : Shri. B. R Ramesh, Addl. CIT Heard on : 05.02.2018 Pronounced on : 28 .02.2018 O R D E R PER LALIET KUMAR, J…

Pallonji Shapoorji Charity Trust, Mumbai vs. Income Tax Officer-(E) Range 2(2), Mumbai

In the result, appeal of assessee is allowed in terms indicated hereinabove

ITA 6614/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am M/S. Pallonji Shapoorji Charity Vs. The Incometax Officer (E) Trust, Range 2(2), Mumbai Shapoorji Pallonji Centre 41/44, Minoo Desai Marg Colaba, Mumbai – 400 005 Pan/Gir No.Aaatd2554N Appellant) .. Respondent)

Section 12ASection 143(3)Section 24

…in respect of income from House Property on the plea that assessee is a Trust. Income of the Trust is to be computed commercially, keeping in view the provisions of the Act, The Hon’ble Punjab and Haryana High Court in the case of Tiny Tots Education Society 330 ITR 21 held that assessee is entitled to claim depreciation even if entire amount of assets have been shown as utilization of funds. Jurisdictional High Court in case of Institute of Banking Personnel Selection has also held that claim of depreciation on fixed asset has to be allowed even if entire amount was shown as utilization of funds while computing…

Dy.Commissioner of Income Tax(Exemptions)-Circle-1, Ahmedabad vs. Amc Medical Education Trust, Ahmedabad

Appeal stands dismissed

ITA 3089/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Prasoon Kabra, Sr. D.RFor Respondent: --None--

Section 10(2)(xiv)Section 12ASection 32Section 35(2)(iv)Section 70(2)(xiv)Section 80G(5)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘lh lh’ अहमदाबाद । lhlh IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 3089/AHD/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Deputy Commissioner of AMC Medical Education बनाम/ Income-Tax (Exemption), Trust, Vs. Circle - 1, Ahmedabad Municipal Ahmedabad. Corporation, Ramanlal Patel Bhavan, Usmanpura, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACTA 3101 G .. (अपीलाथ" /Appella…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

In the result, the appeal of the assessee is partly allowed

ITA 362/BANG/2016[2008-09]Status: DisposedITAT Bangalore26 Dec 2017AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Pramod Kumar Singh, CIT-II (D.R)

Section 10Section 12ASection 132Section 143(3)

The Assistant Commissioner of Income Tax (Exemption0 Circle- 1, Mangalore vs. M/S Anjuman E Islams, Hubli

In the result, appeals of the Revenue are dismissed

ITA 1702/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Dec 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Kumar Ajith, Additional CIT

Section 10(2)Section 11Section 15Section 35Section 35(1)(iv)Section 70

…hile computing such income. It was so held by the Hon’ble Karnataka High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots Education Society ITA Nos. 1698, 1701 & 1702/Bang/2017 Page 5 of 7 (2011) 330 ITR 21 (P&H), following CIT vs. Market Committee, Pipli(2011) 330 ITR 16 (P&H) : (2011) 238 CTR (P&H) 103 that depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit. The decision of the Hon’ble Supreme Court in the…

Services Association of Seventh Day Adventists P Ltd, Chennai vs. Jdit Exemption, Chennai

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

ITA 2419/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Dec 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

Section 11Section 12ASection 25Section 35

…n CIT Vs. Raipur Pallottine Society (180 ITR 579); Gujarath High Court in CIT Vs. Sheth Manilal rachhnoddas Vishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Education Society (330 ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Silluguri Regulated Market Committee (366 ITR 51). In addition, the Delhi High Court in DIT Vs. Vishwa Jagriti Mission 262 CTR 558 and the Karnnataka High Court in DIT (Exem) Vs Al-Ameen Charitable Fund Trust (2016…

The Jt. DIT ( Exemption), Ahmedabad vs. Nirma University, Ahmedabad

Appeal is dismissed

ITA 1627/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2017AY 2011-12

For Appellant: H. C. Shah, A.RFor Respondent: Aditya Shukla, D.R

Section 12ASection 143(3)

…essing Officer’s action as under: “3.2 I have carefully considered the above submission and case laws relied upon by the appellant. Regarding allowance of depreciation, as categorically mentioned in the case of CIT(A) v/s. Tiny Tots Education Society) (2011) 330 ITR 21 the Hon. Punjab & Haryana has distinguished the judgment of Hon. Supreme Court in the case of Escorts Ltd. v/s. UOI (199 ITR 43). The appellant also relied on the following decisions in support of its contentions. (i) CIT v/s. Shri Plot Swetamber MurtiPujak Jain Mandal (1989) 211 ITR 293(Guj.). (ii) CIT v/s Sheth Manilal Ranchhoddas Vishram Bhavan…

Madras Chamber of Commerce and Industry, Chennai vs. ITO (Exemptions) III, Chennai

In the result, the appeal of the assessee is allowed

ITA 1538/CHNY/2017[2012-13]Status: DisposedITAT Chennai31 Oct 2017AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Mr.Nandita S.Das, AdvocateFor Respondent: Mr.B.Sagadevan, JCIT, DR

Section 11Section 11(1)Section 11(1)(a)Section 2(45)

…charitable institution is to be deducted to arrive at the income available for application to charitable and religious purposes. 13. The Commissioner of Income Tax (Appeals) failed to appreciate that in the case of CIT Vs. Tiny Torts Education Society (2011) 330 ITR 21 held that the assessee was not claiming double deduction on account of depreciation. The income of the assessee being exempt, the assessee was only claiming that depreciation should be reduced from the income for determining the percentage of funds which had to be applied for the purposes of the trust. It could not be held that double benefit was…

ACIT (Exemption) - 1(1), Mumbai vs. Gujrat Research Society, Mumbai

In the result, the appeal is dismissed

ITA 5151/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Oct 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit-1(1) Gujrat Research Society Room No. 506, 5Th Floor, Dr. Madhuri Shah Vs. Piramal Chamber, Lalbaug, Campus, Ram Krishna Mumbai-400012. Mission Marg, Mumbai-400052. Pan No. Aaatb1718N Appellant Respondent Revenue By : Ms. Arju Garodia, Dr Assessee By : Mr. Rupam J. Shukla, Ar Date Of Hearing : 05/09/2017 Date Of Pronouncement : 31/10/2017

For Appellant: Mr. Rupam J. Shukla, ARFor Respondent: Ms. Arju Garodia, DR

Section 10Section 11Section 143(3)Section 32

…of income in the following judgments: i. CIT vs. Institute of Banking Personnel Selection (IBPS) (2003) 264 ITR 110 (Bom.) ii. CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H). Gujrat Research Society 4 iii. CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H). iv. DIT vs. Vishwa Jagriti Mission (2012) Income Tax Review – Sept – P. 83 (Del). v. Escorts Cardiac Diseases Hospital Society vs. Asst. DIT (2012) 18 Taxmann.com 104 (ITAT-Del). vi. CIT vs. Shri Gujarati Samaj (Regd.) (2011) 64 DTR 76 (MP). vii. DIT (Exemption) vs. Indraprastha Cancer Society (2015) 53 taxmann.com 463 (Del): (2015) 229 Tax…

Assistant Commissioner of Income Tax (Exemption) Circle-1, Mangalore vs. M/S Shri Siddarameshwar Education Trust, Bangalore

In the result, the appeal by the Revenue is dismissed

ITA 550/BANG/2017[2010-11]Status: DisposedITAT Bangalore13 Oct 2017AY 2010-11

For Appellant: Smt. Padma Meenakshi, JCIT (D.R)For Respondent: None

Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…for the purposes of section 11(1) has to be computed in normal commercial manner, the amount of depreciation debited in the books is deductible while computing such income. The CIT(A) also relied on the decisions in CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) , following CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H) : (2011) 238 CTR (P&H) 103 wherein it was held that depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit. The decision of the Hon’ble…

The Assistant Commissioner of Income Tax (Exemption) Circle-1, Mangalore vs. M/S Catholic Diocesan Society, Bidar

In the result, Revenue’s appeal for asst

ITA 214/BANG/2017[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax (Exemptions), Circle-1, Mangalore. . Appellant Vs. M/S Catholic Diocesan Society, Opp: Ksrtc Bus Stand Vijaya Nagar Colony, Bidar. . Respondent Pan - Aaaaco515D. Appellant By : Smt. Padmameenakshi, Jcit Respondent By : Shri Edmond D’Souza, C.A Date Of Hearing : 28-09-2017 Date Of Pronouncement : 04-10-2017 O R D E R Per Shri Jason P Boaz:

For Appellant: Smt. Padmameenakshi, JCITFor Respondent: Shri Edmond D’souza, C.A

Section 11Section 12ASection 143(3)

…d in the books is deductible while computing such income, It was so held by the Hon'ble Karnataka High Court in the case of CIT Vs. Society of Sisters of St. Anne 146 ITR 28 (Kar). It was held in CIT vs. Tiny Tots ITA No.214/B/17 7 Education Society (2011) 330 ITR 21 (P&H), following CIT vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H) (2011) 238 CTR (P&H) 103 that depreciation can be claimed by a charitable institution in determining percentage of funds applied for the purpose of charitable objects. Claim for depreciation will not amount to double benefit, The decision of the Hon'ble Supreme Court In the c…