Director of Income Tax (Exemption) v. Charanjiv Charitable Trust

267 CTR 305High Court2014#6032 most cited

What is Director of Income Tax (Exemption) v. Charanjiv Charitable Trust authority for?

A charitable trust cannot claim depreciation on an asset if its entire cost has already been allowed as a deduction by way of application of income.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Director of Income Tax (Exemption) v. Charanjiv Charitable Trust · section 11 · depreciation · application of income · cost of asset · deduction · charitable trust · exemption · 267 CTR 305 · 10(23C) · 11(1)(a)

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12AASection 13(1)(d)(iii)Section 147Section 148Section 2(24)(x)
Read the full judgment

Issues it is cited on

section 11(6)section 11(1)(a)section 11(1)section 10(23c)application of incomesection 32(1)section 32capital expendituresection 10section 12asection 12scrutiny assessment

Judgments citing Director of Income Tax (Exemption) v. Charanjiv Charitable Trust

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…computation of the income. Referance in this regard is also made to the judgement of Hon'ble Delhi High Court in the case of Director of Income tax (Exemption) v. Charanjiv Charitable Trust [2014] 43 tamenn.com 300 (Delhi)/(2014) 223 Taxman 71 (Delhi)/[2014] 267 CTR 305 (Delhi) 18-03-2014) 30 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR Accordingly this ground of appeal is hereby partly allowed.’’ 4.2 During the course of hearing, the ld. AR of the submitted that the depreciation is a statutory allowance and it is given since the value of assets are diminishing according to the age of the asset a…

Indian Medical Trust, Jaipur vs. Dy. CIT, Jaipur

ITA 685/JPR/2023[A.Y. 2016-2017]Status: DisposedITAT Jaipur10 Apr 2024
For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 10Section 11Section 11(1)(a)Section 12ASection 245D(4)

…urt of India." ITA NO. 730/JP/2023 – A.Y. 2016-17 (Revenue) '1. On the facts and in the circumstances of case and in law the ld CIT(A) has erred in directing to allow depreciation to the assessee in term of DIT (Exemption) vs Charanjiv Charitable Trust (2014) 267 CTR 305 without appreciating the fact that the said case of Charanjiv Charitable Trust is AY 2006-07 & 2007- 08 while the case of the assessee, the assessment year involved is 2016-17 and the provision of the Act have been changed vide an amendment in Sec 11 by insertion of clause (6) by the Finance Act,2014 w.e.f. 01-04-2015." 2. On the facts and in the…

ITO(E), Ward- 2(2), New Delhi vs. Sharda Institute of Indian Management Research Foundation Trust, New Delhi

In the result, the Appeal filed by the Revenue is dismissed

ITA 5717/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 5717/Del/2017 (A.Y 2012-13)

Section 11Section 11(1)Section 11(6)Section 32Section 32(1)

…of various Hon'ble High Courts, including that of the jurisdictional High Court, both in favour and against allowability of depreciation. The Hon'ble Delhi High Court, in the case of Director of Income Tax (Exemption) vs. Charanjiv Charitable Trust [2014] 267 CTR 305, have held that if the cost of the asset has been allowed as deduction by way of application of income, then depreciation on the same asset cannot be allowed in computation of income of the trust (Para 30). However, in a subsequent decision, the Hon'ble Delhi High Court, in the case of DIT(Exemption) vs. Indraprastha Cancer Society in ITA No. 240…

ACIT (E), Circle- 2(1), New Delhi vs. Sanskriti Educational Society, New Delhi

Appeal is dismissed

ITA 5726/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Tarvinder Singh Kapoor & Shri Chandra Mohan Garg

Section 11(1)Section 32(1)

…1 ITA 5726/Del/2017 ACIT vs. Sansriti Eductional Society IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI TARVINDER SINGH KAPOOR, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No. _5726/DEL/2017 [Assessment Year: 2014-15 ACIT(E), Circle-2(1), Vs Sanskriti Educational Society, New Delhi K-1/149(Basement), Chitranjan Park, New Delhi-110019 PAN- AACTS9946B APPELLANT RESPONDENT Appellant by Sh. Gourav Gupta, CA Respondent by Sh. Abhishek Kumar, Sr. DR Date of hearing 29.06.2022 Date of pronouncement 3.8.2022 O R D E R PER CHANDRA MOHAN GARG, JM: This appeal has…

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

…ts of various Hon'ble High Courts, including that of the jurisdictional High Court, both in favour and against allowability of depreciation. The Hon'ble Delhi High Court, in the case of Director of Income Tax (Exemption) vs. Charanjiv Charitable Trust [2014] 267 CTR 305, have held that if the cost of the asset has been allowed as deduction by way of application of income, then depreciation on the same asset cannot be allowed in computation of income of the trust (Para 30). However, in a subsequent decision, the Hon'ble Delhi High Court, in the case of DIT(Exemption) vs. Indraprastha Cancer Society in ITA No. 240…

ITO (E), Ward- 1(2), New Delhi vs. India Islamic Cultural Centre, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 208/DEL/2018[2014-15]Status: DisposedITAT Delhi27 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2014-15 Ito(E), India Islamic Cultural Centre, Ward-1(2), Vs 87-88, Lodhi Estate, New Delhi. New Delhi-110003. Pan-Aaati2770F Appellant Respondent Appellant By Sh. R.S.Singhvi, Ca & Sh.Satyajeet Goel, Ca. Respondent By Ms. Sunita Singh, Cit Dr Date Of Hearing 13.04.2021 Date Of Pronouncement 27.05.2021

Section 11Section 11(1)Section 143(3)Section 2(15)

…nts of various Hon'ble High Courts, including that of the jurisdictional High Court, both in favour and against allowability of depreciation. The Hon'ble Delhi High Court, in the case of Director of Income Tax (Exemption) vs. Charanjiv Charitable Trust [2014] 267 CTR 305, have held that if the cost of the asset has been allowed as deduction by way of application of income, then depreciation on the same asset cannot be allowed in computation of income of the trust (Para 30). However, in a subsequent decision, the Hon'ble Delhi High Court, in the case of DIT(Exemption) vs. Indraprastha Cancer Society in ITA No. 240…

DCIT (Exemption), New Delhi vs. M/S. Nav Nirman Sewa Samiti, Delhi

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

ITA 645/DEL/2017[2012-13]Status: DisposedITAT Delhi11 May 2021AY 2012-13

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

Section 11Section 12ASection 143(3)Section 70

…udgments of various Hon'ble High Courts, including of the jurisdictional High Court, both in favour and against allowability of depreciation. The Hon'ble Delhi High Court, in the case of Director of Income Tax (Exemption) vs. Charanjiv Charitable Trust [2014] 267 CTR 305, have held that if the cost of the asset has been allowed as deduction by way of application of income, then depreciation on the same asset cannot be allowed in computation of income of the trust (Para 30). However, in a subsequent decision, the Hon'ble Delhi High Court, in the case of DIT(Exemption) vs. Indraprastha Cancer Society in IT A No. 24…

ITO (E), Delhi vs. M/S. Alliance Francaise De Delhi, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 217/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2012-13 Ito(E), Vs. M/S. Alliance Francaise De Trust Ward-1(1), Delhi, Delhi 72, Lodhi Road, Lodhi Estate, New Delhi Pan :Aabta3939P (Appellant) (Respondent) Appellant By Shri Manoj Kumar Mahar, Sr.Dr Respondent By Shri Sandeep Sapra

Section 11Section 11(1)Section 12ASection 2(15)Section 32(1)

…dgments of various Hon’ble High Courts, including that of the jurisdictional High Court, both in favour and against allowability of depreciation. The Hon’ble Delhi High Court, in case of Director of Income Tax (Exemption) Vs. Charanjiv Charitable Trust [2014] 267 CTR 305, have held that if the cost of the asset has been allowed as deduction by way of application of income, then depreciation on the same asset cannot be allowed in computation of income of the trust (para 30). However, in a subsequent decision, the Hon’ble Delhi High Court, in the case of DIT(Exemption) Vs. Indraprastha Cancer Society in ITA No. 240…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT vs.vs. Charanjiv Charitable Trust (2014) 267 CTR 305 39. We have considered the rival contentions and perused the orders of the authorities below. There are nine crucial issues coming out of the grounds raised by the Revenue, apart from certain minor questions regarding loss/ surplus on sale of certain assets, interest charges and change of method of accounting. These crucial issues can be su…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT vs.vs. Charanjiv Charitable Trust (2014) 267 CTR 305 39. We have considered the rival contentions and perused the orders of the authorities below. There are nine crucial issues coming out of the grounds raised by the Revenue, apart from certain minor questions regarding loss/ surplus on sale of certain assets, interest charges and change of method of accounting. These crucial issues can be su…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT vs.vs. Charanjiv Charitable Trust (2014) 267 CTR 305 39. We have considered the rival contentions and perused the orders of the authorities below. There are nine crucial issues coming out of the grounds raised by the Revenue, apart from certain minor questions regarding loss/ surplus on sale of certain assets, interest charges and change of method of accounting. These crucial issues can be su…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…263 ITR 13 and that of Hon’ble Supreme Court in the case of Director of Income Tax vs. Bharat Diamond Bourse (2003) 259 ITR 280. Reliance was also placed on a judgment of Hon’ble Delhi High Court in the case of DIT vs.vs. Charanjiv Charitable Trust (2014) 267 CTR 305 39. We have considered the rival contentions and perused the orders of the authorities below. There are nine crucial issues coming out of the grounds raised by the Revenue, apart from certain minor questions regarding loss/ surplus on sale of certain assets, interest charges and change of method of accounting. These crucial issues can be su…

ACIT, Gurgaon vs. M/S. the Scientific & Educational Advancement Society, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4944/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.4944/Del./2012 Assessment Year 2008-2009 M/s. The Scientific and Educational Advancement The ACIT, Circle-2, vs. Society, Plot No.5, Sector- Gurgaon. 4, Urban Estate, Gurgaon. PAN AABTT0890L (Appellant) (Respondent) ITA.No.4430/Del./2012 Assessment Year 2008-2009 M/s. The Scientific and Educational Advancement The ACIT, Circle-2, vs. Society, Plot No.5, Sector-4, Gurgaon. Urban Estate, Gurgaon. PAN AABTT0890L (Appellant) (Respondent) For Revenue : Shri S.S. Rana, CIT-D.R. Dr. Rakesh Gu…

M/S. Scientific and Educational Advancement Society, New Delhi vs. ITO, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4430/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.4944/Del./2012 Assessment Year 2008-2009 M/s. The Scientific and Educational Advancement The ACIT, Circle-2, vs. Society, Plot No.5, Sector- Gurgaon. 4, Urban Estate, Gurgaon. PAN AABTT0890L (Appellant) (Respondent) ITA.No.4430/Del./2012 Assessment Year 2008-2009 M/s. The Scientific and Educational Advancement The ACIT, Circle-2, vs. Society, Plot No.5, Sector-4, Gurgaon. Urban Estate, Gurgaon. PAN AABTT0890L (Appellant) (Respondent) For Revenue : Shri S.S. Rana, CIT-D.R. Dr. Rakesh Gu…

ACIT, New Delhi vs. M/S. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 5661/DEL/2015[2011-12]Status: DisposedITAT Delhi12 Jul 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 36(1)(iii)

…11 is prospective and, hence, no disallowance on account of depreciation can be made in years prior to the assessment year 2015-16. 12. It is noticed that the Hon’ble Delhi High Court in an earlier case in DIT (Exemption) vs. Charanjiv Charitable Trust (2014) 267 CTR 305 (Del) vide its judgment dated 18th March, 2014 has held that depreciation is not allowable in respect of assets, cost of which was earlier allowed as deduction as application of income of trust. However, the Hon’ble Delhi High Court vide its later judgment dated 18th November, 2014 in Indraprastha Cancer Society (supra) has held that Capital asse…

ACIT, New Delhi vs. M/S. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 5660/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Jul 2018AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 36(1)(iii)

…11 is prospective and, hence, no disallowance on account of depreciation can be made in years prior to the assessment year 2015-16. 12. It is noticed that the Hon’ble Delhi High Court in an earlier case in DIT (Exemption) vs. Charanjiv Charitable Trust (2014) 267 CTR 305 (Del) vide its judgment dated 18th March, 2014 has held that depreciation is not allowable in respect of assets, cost of which was earlier allowed as deduction as application of income of trust. However, the Hon’ble Delhi High Court vide its later judgment dated 18th November, 2014 in Indraprastha Cancer Society (supra) has held that Capital asse…

Saket Education Society, New Delhi vs. JCIT(E), Range- 2, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1166/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jun 2018AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[Assessment Year: 2014-15] Saket Education Society Vs. The J. C.I.T A – 153, New Friends Colony [Exemption] South, New Delhi New Delhi Pan : Aacts 5460 Q [Appellant] [Respondent] Date Of Hearing : 13.06.2018 Date Of Pronouncement : 18.06.2018

For Appellant: Shri Niraj Jain, CAFor Respondent: Shri Sanjit Singh, CIT- DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(3)Section 80G

…s of the firm belief that the provisions of section 13(1)(c) of the Act have been violated for which no explanation has been submitted by the assessee. Drawing support from the decision of the Hon'ble Delhi High Court in the case of Chiranjiv Charitable Trust 267 CTR 305 [DEL], the AO has denied the benefits of section 11/12 of the Act and assessed the income under the normal provisions of the Act. Proceeding further, the AO found that the assessee has given donation of Rs. 8.02 crores to Pacific Society for Education and Social Activities, which was not registered u/s 12A of the Act during the year under conside…

DCIT, New Delhi vs. M/S. Escort Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 6674/DEL/2013[2008-09]Status: DisposedITAT Delhi18 Apr 2017AY 2008-09

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2008-09 Dcit, Vs. Escort Heart Institute & Research Circle-11(1), Centre Ltd., New Delhi. Okhla Road, New Delhi. Pan: Aaace8731F Assessee By : Shri R.M. Mehta, Advocate Deptt. By : Shri U.C. Dubey, Sr. Dr

For Appellant: Shri R.M. Mehta, Advocate
Section 36(1)(iii)

…1 is prospective and, hence, no disallowance on account of depreciation can be made in years prior to the assessment year 2015-16. 12. It is noticed that the Hon’ble Delhi High Court in an earlier case in DIT (Exemption) vs. Charanjiv Charitable Trust (2014) 267 CTR 305 (Del) vide its judgment dated 18th March, 2014 has held that depreciation is not allowable in respect of assets, cost of which was earlier allowed as deduction as application of income of trust. However, the Hon’ble Delhi High Court vide its later judgment dated 18th November, 2014 in Indraprastha Cancer Society (supra) has held that Capital a…

Skin Inst. &Public Service Cha vs. Commissioner of Income Tax

ITA/417/2005HC Delhi02 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10Section 12ASection 264

…ed by the assessee is unsustainable. 10. Ms. Vibhooti Malhotra, the learned counsel for the Revenue argued that the Tribunal’s findings are justified. She relied upon the ruling of this Court in Director of Income Tax (Exemption) vs Charanjiv Charitable Trust 267 CTR 305 (Delhi) as well as Director of Income Tax vs Bharat Diamond Bourse (2003) 179 CTR 225 (SC). It is submitted that as long as any benefit passed to a settler or founder of the institution, regardless of whether the larger purpose of the charity was sub-served, its entitlement to receive the benefit under law so as to exclude exempted incomes, cease…

Director of Income Tax (Exemption) v. Charanjiv Charitable Trust (267 CTR 305) — Cited in 19 Judgments | BharatTax