Commissioner of Income-tax v. Krishna Warriar (P.)

53 ITR 176Reported decision1964#7948 most cited

What is Commissioner of Income-tax v. Krishna Warriar (P.) authority for?

Income from business activities carried on by a trust for religious or charitable purposes can be considered property, and if this business is held under trust for such purposes, it can be eligible for exemption from income tax under Section 4(3)(ia) of the Income Tax Act, 1922.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2022.

Also referred to as

Commissioner of Income-tax v. Krishna Warriar · Section 4(3)(ia) · Section 4(3) · charitable trust business income · religious trust business income · business as property · income tax exemption business · Arya Vaidya Sala · J.K. Trust v. CIT · proviso to section 4(3)

Read the full judgment

Issues it is cited on

section 4(3)section 11(4)section 61section 60section 11(4a)section 11(1)section 260section 260asection 2(15)section 12asection 26section 12

Judgments citing Commissioner of Income-tax v. Krishna Warriar (P.)

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…fore, clause (ia) can be taken to apply only such business as is carried on behalf of religious or 3 (1939) 7 ITR 415 (hereafter “In Re: Trustees of the Tribune”). 4 In Commissioner of Income Tax v. P. Krishna Warriar, (1964) 8 SCR 36 : (1964) 53 ITR 176 this court, citing and relying on In re, Trustees of the Tribune [(1939) ITR 415 PC] held that: “This Court in J.K. Trust, Bombay v. Commissioner of Income Tax, Excess Profits Tax, Bombay [(1957) 32 ITR 535] endorsed the said view and held that “property” is a term of the widest import and that business would undoubtedly be property unless th…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…the Tribune [1939] 7 ITR 415 that property in the corresponding section 4(3)(j) of the 1922 Act included business and this principle was affirmed by the pronouncements of this Court in J.K. Trust v . CIT [1957] 32 ITR 535 and CIT v . P. Krishna Warrior [1964] 53 ITR 176. Section 11, sub-section (4), merely gave statutory recognition to this principle. New section 13(1)(bb) , introduced in the 1961 Act with effect from 1-4-1977, provides that in the case of a charitable trust or institution for the relief of the poor, deduction or medical relief which carries on any business, income derived from such business woul…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…the Tribune [1939] 7 ITR 415 that property in the corresponding section 4(3)(j) of the 1922 Act included business and this principle was affirmed by the pronouncements of this Court in J.K. Trust v . CIT [1957] 32 ITR 535 and CIT v . P. Krishna Warrior [1964] 53 ITR 176. Section 11, sub-section (4), merely gave statutory recognition to this principle. New section 13(1)(bb) , introduced in the 1961 Act with effect from 1-4-1977, provides that in the case of a charitable trust or institution for the relief of the poor, deduction or medical relief which carries on any business, income derived from such business woul…

M/S. Varanasi Development Authority, Varanasi vs. Deputy Commissioner of Income Tax (Exemption), Varanasi

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…the Tribune [1939] 7 ITR 415 that property in the corresponding section 4(3)(j) of the 1922 Act included business and this principle was affirmed by the pronouncements of this Court in J.K. Trust v . CIT [1957] 32 ITR 535 and CIT v . P. Krishna Warrior [1964] 53 ITR 176. Section 11, sub-section (4), merely gave statutory recognition to this principle. New section 13(1)(bb) , introduced in the 1961 Act with effect from 1-4-1977, provides that in the case of a charitable trust or institution for the relief of the poor, deduction or medical relief which carries on any business, income derived from such business woul…

M/S. Varanasi Development Authority, Varanasi vs. Assistant Commissioner of Income Tax, Varanasi

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…the Tribune [1939] 7 ITR 415 that property in the corresponding section 4(3)(j) of the 1922 Act included business and this principle was affirmed by the pronouncements of this Court in J.K. Trust v . CIT [1957] 32 ITR 535 and CIT v . P. Krishna Warrior [1964] 53 ITR 176. Section 11, sub-section (4), merely gave statutory recognition to this principle. New section 13(1)(bb) , introduced in the 1961 Act with effect from 1-4-1977, provides that in the case of a charitable trust or institution for the relief of the poor, deduction or medical relief which carries on any business, income derived from such business woul…

M/S Pratham Books (Trust), Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 356/BANG/2015[2011-12]Status: DisposedITAT Bangalore28 Oct 2015AY 2011-12

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

For Appellant: Shri Bharath L., CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 11Section 11(1)Section 11(1)(a)Section 12A

…erty / voluntary contribution has to be calculated on the income derived by the charitable trust and not on amount remained after expending money on charitable purposes”: a. CIT v. Program for Community Organization (248 ITR 1); b. CIT v. P. Krishna Warriar (53 ITR 176). 6. Reliance was also placed on the decision of the Special Bench of Mumbai ITAT in the case of Bai Sonabai Hirji Agiary Trust v. ITO, 93 ITD 70, wherein the ruling of the Hon’ble Supreme Court in the case of CIT v. Program for Community Organization (supra) was followed. 7. The CIT(Appeals) held that the impugned expenses in the assessee’s cas…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1050/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the revenue that a provis…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1051/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the revenue that a provis…

Director of Income Tax Exemptions vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/770/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the revenue that a provis…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie 2012:DHC:7960-DB had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the reve…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie 2012:DHC:7960-DB had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the reve…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

…e Court in 1 K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in 1K Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964)53 ITR 176. By that time clause (ia) of Section 4(3) ITA 309/2O03,417/2003,18/2004,722I2007,770'201 1,1050/2011 and 1051/2011 Page 10 of20 Lie 2012:DHC:7960-DB had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of the reve…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012
Section 11Section 260A

…urt in J. K. Trust v. Commissioner of Income-tax, (1957) 32 ITR 535. The judgment of the Supreme Court in J.K. Trust v. CIT (supra) was followed by the Supreme Court (a Bench of equal strength) in Commissioner of Income-tax v. Krishna Warriar (P.), (1964) 53 ITR 176. By that time clause (ia) of Section 4(3) 2012:DHC:6899-DB ITA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/2011 and 1051/2011 Page 11 of 20 had been enacted as a proviso to clause (i) of Section 4(3), by an amending Act of 1953. After referring to the judgment of the Lahore High Court (supra) and rejecting the argument of…

Commissioner of Income Taxd vs. M/sA., Venjkatarao AND Others

ITTA/309/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commissioner of Income-tax v. Krishna Warriar (P.) (53 ITR 176) — Cited in 14 Judgments | BharatTax