Commissioner of Income-tax v. Nizam's Suppl. Religious Endowment Trust

127 ITR 378High Court1981#1297 most cited

What is Commissioner of Income-tax v. Nizam's Suppl. Religious Endowment Trust authority for?

Income of a charitable trust, other than from a business undertaking covered by Section 11(4), is determined based on its books of account. Payments of income tax and wealth tax by the trust are considered an application of income for charitable purposes under Section 11.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

Nizam's Suppl. Religious Endowment Trust · 127 ITR 378 · Section 11 application of income · income determination charitable trust · Section 11(4) business income · income tax payment trust · wealth tax payment trust · trust books of account income · exemption Section 11 · charitable purpose expenses

Sections most often in play

Section 11Section 80GSection 11(1)Section 11(1)(a)Section 11(2)Section 11(5)Section 12ASection 2(45)

Issues it is cited on

section 2(45)section 11(1)(a)section 11(1)application of incomecapital expendituresection 11previous yearpersontotal incomeindiainterestbusiness

Judgments citing Commissioner of Income-tax v. Nizam's Suppl. Religious Endowment Trust

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S Manipal Academy of Higher Education, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 780/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…come, computed in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1)." 13. In CIT v. Trustee of H.E.H. The Nizam's SupplementalReligious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in. conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust." 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier year which has bee…

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Mangalore Jesuit Educational Society, Mangalore

In the result, the appeal filed by the revenue is dismissed

ITA 758/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 Oct 2018AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

…come, computed in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1)." 13. In CIT v. Trustee of H.E.H. The Nizam's SupplementalReligious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in. conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust." 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier year which has bee…

The Commissioner of vs. The Karnataka State

ITA/106/2016HC Karnataka27 Sept 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 11Section 11(2)Section 12Section 143(1)Section 143(2)Section 260

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the I.T.A.No.106/2016 & I.T.A.No.107/2016 - 15 - purposes of determining the income derived fro…

Pr Commissioner of vs. Shushrutha Educational

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 24/27 accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income deriv…

Pr Commissioner of Income Tax (Central) vs. M/S Chalassani Education Trust

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

…tion 11(1).” Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 23/27 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

Commissioner of Income Tax vs. Dr T.M.A. Pai Foundation

ITA/243/2010HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…ption under section 11(1).” Date of Judgment 14-08-2018 I.T.A.No.243/2010 Commissioner of Income Tax & Another Vs. Dr.T.M.A.Pai Foundation 18/21 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

Commissioner of vs. M/S Rasthrothana

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” Date of Judgment 14-08-2018 I.T.A.No.168/2016 Commissioner of Income Tax (Exemptions) & another Vs. M/s…

Commissioner of Income Tax vs. M/S Manipal Academy of Higher Education

ITA/92/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted Date of Judgment 14-08-2018 I.T.A.No.92 /2016 Commissioner of Income Tax (Exemptions) & Another Vs. M/s Manipal Academy of Higher Education 19/22 the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining t…

Pr Commissioner of vs. M/S Yenepoya University

ITA/547/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” Date of Judgment 14 -08-2018 I.T.A.No.547/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs.…

Pr Commissioner of Income Tax vs. Smt Kamala

ITA/880/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/535/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of Date of Judgment 14-08-2018 I.T.A.No.535/2017 Pr.Commissioner of Income Tax(Exemptions) & Another Vs. M/s. Medical Relief Society of South Kanara 19/22 determi…

Pr. Commissioner of Income Tax vs. M/S. G. M. Education Trust

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

Pr. Commissioner of Income Tax vs. Islamic Academy of General Education

ITA/963/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” Date of Judgment 14 -08-2018 I.T.A.No.963/2017 Pr. Commissioner of Income Tax & another Vs. Islamic Ac…

Pr Commissioner of Income Tax vs. M/S Academy of Liberal Education

ITA/553/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of Date of Judgment 14 -08-2018 I.T.A.No.553/2017 Pr. Commissioner of Income Tax & Another Vs. M/s Academy of Liberal Education 19/22 determining the income der…

Pr.Commissioner of Income Tax vs. Daughters of St.Mary of Providence Society

ITA/325/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” Date of Judgment 14 -08-2018 I.T.A.No.325/2018 Pr. Commissioner of Income Tax (Exemptions) & Another Vs.…

Pr.Commissioner of vs. M/S Agastya

ITA/397/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32Section 70

…13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Date of Judgment 14 -08-2018 I.T.A.No.397/2018 Pr. Commissioner of Income Tax Exemptions & another Vs. M/s Agastya International Foundation. 18/21 Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

Pr Commissioner of Income Tax (E) vs. M/S B S & G Foundation

ITA/229/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted Date of Judgment 14 -08-2018 I.T.A.No.229/2018 Pr. Commissioner of Income Tax (E) & Another Vs. M/s B.S. & G Foundation 18/21 the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived fr…

Pr Commissioner of Income Tax vs. Bhagwan Mahaveer

ITA/317/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

…ted in the aforesaid manner, should not be less than 75 per cent of the latter, if the trust is to get the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the Date of Judgment 14 -08-2018 I.T.A.No.317/2018 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Bhagwan Mahaveer Memorial Jain Trust 18/21 trust in conformity with the principles of accountancy for the purposes of determining t…

Pr Commissioner of Income Tax vs. Islamic Academy of General Education

ITA/957/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

…Pr. Commissioner of Income Tax and Another Vs. Islamic Academy of General Education 18/21 the full benefit of the exemption under section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…

The Director of Income Tax vs. M/S. Krupanidhi Education

ITA/306/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 28Section 32Section 35(2)(iv)

…er section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Date of Judgment 14-08-2018 I.T.A.No.306/2015 The Director of Income Tax (Exemption) Vs. M/s Krupanidhi Education Trust 20/23 Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with the principles of accountancy for the purposes of determining the income derived from the property held in trust.” 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier yea…