Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust

153 ITR 159High Court1985#13512 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2024.

Judgments citing Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust

SHRI TRIMBAKESHWAR DE vs. THAN TRUST,NASHIKVS.CIT (EXEMPTION) PUNE, PUNE

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

ITA 1051/PUN/2024[2018-2019]Status: DisposedITAT Pune18 Dec 2024AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1051/Pun/2024

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ajay Kumar Keshari
Section 11Section 142(1)Section 143(2)Section 143(3)Section 263

…eferring to the reply filed by the assessee to the show cause notice before the ld.CIT(E) submitted that the case of the assessee is squarely covered by the ratio laid down by the Hon’ble Madras High Court case of CIT Vs. Janaki Animal Ayya Nadar Trust (1985) 153 ITR 159 wherein it has been held that income-tax paid by the assessee out of the current years’ income is to be treated as ‘Application of Income’. 8. On the other hand, ld. Departmental Representative vehemently argued supporting the order of ld.CIT(E). 9. We have heard the rival submissions and perused the material on record. The grievance of the ass…

ITO(E), WD-1(4), KOLKATA, KOLKATA vs. PANCHAJANYA TRUST, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1994/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

…j [1982] 136 ITR 12 (Mad.), it was held that income from properties would have to be arrived at in the normal commercial manner without reference to the provisions which were attracted by section 14 of the Act. 8. In CIT v. Janaki AmmalAyya Nadar Trust [1985] 153 ITR 159 (Mad.), it was held that payment of tax is necessary to preserve the property of the trust when a demand is lawfully made. Therefore, the expenditure incurred by way of payment of tax out of the current year's income has to be considered as application for charitable purposes. 9. In CIT v. Jayashree Charity Trust [1986] 159 ITR 280 , this Court h…

PANCHAJANYA TRUST,KOLKATA vs. ITO, (EXEMPTION), WARD-1(4), KOKLATA, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1841/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

…j [1982] 136 ITR 12 (Mad.), it was held that income from properties would have to be arrived at in the normal commercial manner without reference to the provisions which were attracted by section 14 of the Act. 8. In CIT v. Janaki AmmalAyya Nadar Trust [1985] 153 ITR 159 (Mad.), it was held that payment of tax is necessary to preserve the property of the trust when a demand is lawfully made. Therefore, the expenditure incurred by way of payment of tax out of the current year's income has to be considered as application for charitable purposes. 9. In CIT v. Jayashree Charity Trust [1986] 159 ITR 280 , this Court h…

BHAV VARDHAN TRUST,MUMBAI vs. ITO (E) 1(1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 6571/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Apr 2018AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm Bhav Vardhan Trust, Vs. Ito, (Exemptions)-1(1), Nirmal Niketan, 2, Mumbai. Dr. Bhajekar Street, Mumbai – 400 004 Pan No. Aaatb 3631 Q (Appellant) (Respondent)

For Appellant: Shri Rajesh P. Shah, CAFor Respondent: Ms. N. Hemalatha, Sr. DR
Section 11(1)Section 11(1)(a)Section 12ASection 139Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM & SHRI RAVISH SOOD, JM Bhav Vardhan Trust, vs. ITO, (Exemptions)-1(1), Nirmal Niketan, 2, Mumbai. Dr. Bhajekar Street, Mumbai – 400 004 PAN No. AAATB 3631 Q (Appellant) (Respondent) Assessee by : Shri Rajesh P. Shah, CA. Department By : Ms. N. Hemalatha, Sr. DR Date of hearing : 31/01/2018. Date of pronouncement : 11/04/2018. O R D E R PER RAVISH SOOD, JUDICIAL MEMBER The present appeal filed by the assessee is directed against the order passed by the CIT(A), Mumbai-1, dated 28.08.2017, which in itself arises from the…

M/S ACHARYA PATHAHALA EDUCATIONAL TRUST,BANGALORE vs. DY.D.I.T., BANGALORE

In the result, the appeal of the assessee is allowed

ITA 597/BANG/2015[2011-12]Status: DisposedITAT Bangalore06 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri C.P. Ramaswamy, CAFor Respondent: Dr. P.K. Srihari, Addl. Addl.CIT (DR)
Section 11Section 11(1)(a)

…missions made before the CIT(Appeals) and relied on the following decisions :- CIT v. Trustee of H.E.H. The Nizam’s Suppelmetnal Religious Endowment Trust, 127 ITR 378 (AP) CIT v. Estate of V.L. Ethiraj, 136 ITR 12 (Mad) CIT v. Janaki Ammal Ayya Nadar Trust, 153 ITR 159 (Mad) CIT v. Jayashree Charity Trust, 159 ITR 280 (Cal) Page 5 of 9 9. The ld. counsel for the assessee took us through the relevant portion of the judgment in the case of CIT v. Jayashree Charity Trust, 159 ITR 280 (Cal), wherein it was held as under:- “This Circular makes it clear that the word “income” in section 11(1)(a) must be understood…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

ITA - 17 / 2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…e surplus income in the hands of the trustees that the question of application or accumulation or setting apart of income can arise. The question was examined by the Madras High Court in Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust, (1985) 153 ITR 159. In this judgment, the Court placed reliance on circular No.5 dated 19.06.1968 issued by the CBDT. The relevant portion of the circular is extracted below: - “2. Section 11(1) provides that subject to the provisions of sections 60 to 63, „the following income shall not be included in the total income of the previous year……‟ The referen…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

ITA/17/2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…e surplus income in the hands of the trustees that the question of application or accumulation or setting apart of income can arise. The question was examined by the Madras High Court in Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust, (1985) 153 ITR 159. In this judgment, the Court placed reliance on circular No.5 dated 19.06.1968 issued by the CBDT. The relevant portion of the circular is extracted below: - “2. Section 11(1) provides that subject to the provisions of sections 60 to 63, „the following income shall not be included in the total income of the previous year……‟ The referen…

Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust (153 ITR 159) — Cited in 7 Judgments | BharatTax