Co. Environmental Trust (2007) 211 CTR 352 (Del), Director of Income Tax (Exemptions) v. Envisions

376 ITR 507Reported decision2015#24735 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 11(2)Section 11(3)

Judgments citing Co. Environmental Trust (2007) 211 CTR 352 (Del), Director of Income Tax (Exemptions) v. Envisions

Senior Citizen Santacruz ( Paschim) Sanstha, Mumbai vs. Income Tax Officer (Exemption)-2(3), Mumbai

In the result, appeal filed by assessee stands allowed

ITA 7183/MUM/2025[7183]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11(2)Section 11(3)Section 12A

…ujarat in CIT(Exemptions) vs. Bochasanwasi Shri Akshar Purshottam Public Charitable Charitable turst reported in [2019] 102 Taxmann.com 122 (Gujarat)  Hon’ble Telangana and Andhra Pradesh High Court in the case of Samaj Seva Nidhi vs. ACIT reported in [2015] 376 ITR 507 (T&AP)  Arhatic Yoga Ashram Management Trust vs. Income Tax Office (Exemptions) Ward-1, Chennai reported in (2021) 126 Taxmann.com 76 (Chennai Tribunal) A.Y. 2012-13.  Pradeep Port Trust vs. ACIT (2011) reported in 141 ITJ (CKT) - Tribunal 4.3. Ld.AR submitted that, major portion of the funds are being spent for crematorium purposes. She placed…

M/S Ursuline Franciscan Congregation, Mangalore vs. The Income Tax Officer (Exemption) Ward-1, Mangalore

In the result, the appeal filed by the assessee is treated as partly allowed

ITA 1039/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2012-13

For Appellant: Smt. Sheethal R. Borkar, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 11Section 11(1)(a)Section 11(2)Section 11(2)(a)Section 11(2)(b)Section 11(5)Section 139

…liance on the decision rendered by Hon’ble Supreme Court in the case of CIT Vs. Nagpur Hotel Owners Association (2001) 247 ITR 201 and also the decision rendered by Hon’ble Andhra Pradesh & Telengana High Court in the case of Samaja Seva Nidhi Vs. ACIT (2015) 376 ITR 507. She submitted that the Hon’ble Andhra Pradesh & Telengana High Court, in the above said case, has held that where the Charitable trust had accumulated certain amount and furnished information in that regard after last date of filing return of income but before the date of completion of the assessment, it was entitled to benefit of accumulation u…

Sadhana Education Society, Mumbai vs. Deputy Directore of Income Tax (Exemp)-I(2), Mumbai

In the result, the appeal is partly allowed

ITA 2090/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11 Sadhana Education Society Deputy Director Of Juhu Road, Juhu Santacruz- Income Tax (Exemp)-I(2), Vs. West Piramal Chamber, Mumbai-400054. Lalbaugh, Mumbai-400012 Pan No. Aacts1810N Appellant Respondent Assessee By : Mrs. Aarti Sathe, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 07/02/2018 Date Of Pronouncement : 11/04/2018

For Appellant: Mrs. Aarti Sathe, ARFor Respondent: Mr. Ram Tiwari, DR
Section 10Section 11(2)Section 11(2)(a)Section 11(5)Section 143(3)

…an v. Director of Income Tax (Exemption) (2007) 211 CTR 354 (Del), Director of Income Tax v. Mitsui & Co. Environmental Trust (2007) 211 CTR 352 (Del), Director of Income Tax (Exemptions) v. Envisions (2015) 378 ITR 483 (Karn), Samaj Seva Nidhi v. ACIT (2015) 376 ITR 507 (T&AP). 6. On the other hand, the Ld. DR supports the order passed by the Ld. CIT(A) and submits that the stated purpose of accumulation are general and vague in relation to objects of the trust. 7. We have heard the rival submissions and perused the relevant materials on record. The Hon’ble Supreme Court had an occasion to consider section 11 of…