Deo Radha Madhava Lalji Genda Trust v. Property Tax Officer

125 ITR 531High Court1980#16586 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2019.

Judgments citing Deo Radha Madhava Lalji Genda Trust v. Property Tax Officer

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1339/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…d have been allowed while computing taxable income. Income of a Trust to be assessed should be understood in its commercial sense and arrived at 3 I.T.A. Nos.1338 & 1339/Chny/19 in normal commercial manner (68 ITD 95 Mum, 135 ITR 485 Mad, 56 ITD 37 Del Trib, 125 ITR 531 MP, 162 ITR 612 Guj). 5. Application made for charitable purposes out of income earned alone is allowable, only if a Trust is registered under section 12AA and not the expenses incurred for purpose of earning income. 6. Observation of the Commissioner (Appeals) that "the appellant has not filed its Return of Income in time but filed only a belate…

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1338/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…d have been allowed while computing taxable income. Income of a Trust to be assessed should be understood in its commercial sense and arrived at 3 I.T.A. Nos.1338 & 1339/Chny/19 in normal commercial manner (68 ITD 95 Mum, 135 ITR 485 Mad, 56 ITD 37 Del Trib, 125 ITR 531 MP, 162 ITR 612 Guj). 5. Application made for charitable purposes out of income earned alone is allowable, only if a Trust is registered under section 12AA and not the expenses incurred for purpose of earning income. 6. Observation of the Commissioner (Appeals) that "the appellant has not filed its Return of Income in time but filed only a belate…

ITO(E), WD-1(4), 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)

…l sense or according to the accounts of the trust and not the total income as computed under the provisions of the Act. Our attention has been drawn to several decisions in this connection. In Deo Radha Madhava Lalji Genda Trust v. Property Tax Officer [1980] 125 ITR 531 (MP), it has been observed that tax liability and other outgoings in respect of the trust property are all incidental expenses relating to and connected with the main objects of the trust, which are exclusively religious and charitable. If the trust property is not properly maintained and proper accounts are not kept, the very existence of the tr…

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)

…l sense or according to the accounts of the trust and not the total income as computed under the provisions of the Act. Our attention has been drawn to several decisions in this connection. In Deo Radha Madhava Lalji Genda Trust v. Property Tax Officer [1980] 125 ITR 531 (MP), it has been observed that tax liability and other outgoings in respect of the trust property are all incidental expenses relating to and connected with the main objects of the trust, which are exclusively religious and charitable. If the trust property is not properly maintained and proper accounts are not kept, the very existence of the tr…

ITO(Exemption), Ward-1(2), Kolkata, Kolkta vs. Dev Sangha Seva Pratisthan, Kolkata

Appeal is dismissed

ITA 1254/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Jun 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Income Tax Officer V/S. Dev Sangha Seva (Exemption), Ward-1(2), Pratisthan, 28/2A, Hare 10B, Middle Ton Row, Kesto Sett Lane, Kolkata-71 Kolkata-700 050 [Pan No.Aaaad 1567 C] .. अपीलाथ" /Appellant ""यथ"/Respondent S.M.S Taoheed, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shr K.M. Roy, Ar ""यथ" क" ओर से/By Respondent 05-06-2018 सुनवाई क" तार"ख/Date Of Hearing 13-06-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2013-14 Arises Against Commissioner Of Income Tax (Appeals)-25. Kolkata’S Order Dated 17.03.2017 In Case No. Cit(A)-25 Kolkata/Fy 2016-17/ Dev Sangha Seva Pratishan, Ay 2013-14_143(3)_B-1B/432, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short, ‘The Act’. 2. The Revenue’S Former Substantive Ground Pleads That The Cit(A) Has Erred In Law As Well As On Facts In Reversing The Assessing Officer’S Action Deleting Assessee’S Administrative & Establishment Expenses Disallowance Of ₹56,08,823/- As Application Of Its Case For Charitable Purpose U/S 11A Of The Act With The Following Detailed Discussions:- “5. Accumulation / Setting-Apart U/S. 11(1)(A): Issue Of ‘Administrative & Establishment Expenses’. [Ground Of Appeal No.1] ₹56,08,823/-

Section 11(1)(a)Section 11ASection 12ASection 143(3)

…nt in CIT vs. Birla Janhit Trust (1994) 208 ITR 372 (Cal) holding similar expenses to be allowable as application of income. He has also quoted hon'ble Madhya Pradesh high court’s decision in Deo Radha Madhava Lalji Genda Trust Vs. Property Tax Officer (1980) 125 ITR 531 (MP) that but for such administrative and establishment expenditure claimed, even existence of a charitable society itself may be jeopardized. The Revenue fails to indicate any distinction on facts or law therein particularly to the former case law of hon'ble jurisdictional high court (supra) holding very kind of expenses as ITA No.1254/Kol/2017…