Director of Income-tax (Exemption) v. Framjee Cawasjee Institute

109 CTR 463High Court1993#491 most cited

What is Director of Income-tax (Exemption) v. Framjee Cawasjee Institute authority for?

A charitable trust is allowed to claim depreciation on its assets for computing its income, even if the capital expenditure incurred on acquiring those assets was treated as an application of income in the year of acquisition.

191

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2025.

Also referred to as

Director of Income-tax v. Framjee Cawasjee Institute · 109 CTR 463 · charitable trust depreciation · section 11 · section 32 · application of income · capital expenditure · computation of trust income · depreciable assets · income from assets

Sections most often in play

Section 10Section 10(23C)(iiiad)Section 11Section 11(6)Section 12ASection 13(2)Section 13(3)Section 143(3)

Issues it is cited on

section 11(6)accumulation of incomesection 11(1)(a)section 11(1)application of incomesection 10(23c)section 32capital expendituresection 28section 12asection 10section 12

Judgments citing Director of Income-tax (Exemption) v. Framjee Cawasjee Institute

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…rust 198 ITR 598(Guj.) (v) CIT Vs. Rajpur Pallottine Socieity 180 ITR 579 (MP) (vi) Jyotirmai Club ITA No.647 of 2004 dated 10.11.2014 following its own decision in the case of Siliguri Regulated Matrket Committee. (vii) DIT(E) Vs. Framjee Cawasjee Institute 109 CTR 463 (Bom) (viii) DIT(E) Vs. Chiranjiv Charitable Trust 43 Taxmann.com 300 (Del.) In the aforesaid decisions a view was taken the view that where capital expenditure on acquisition of depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowanc…

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

ITTA/346/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax vs. M/S Karnataka Reddy Janasangha

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

The Director of Income Tax vs. International Institute of Information Technology

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

The Director of Income Tax vs. M/S Gokula Education Foundation (Medical)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

The Director of Income Tax Exemptions vs. Al-Ameen Charitable Fund Trust

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

The Director of Income Tax vs. M/S Gokula Education Foundation

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

The Commissioner of Income Tax vs. Sri Adichunchungiri

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

Commissioner of Income vs. Sri Adichunchanagiri

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…red during that period." 16. Similar view is taken by the other High Courts viz., Gujarat, Punjab and Haryana, Delhi, Madras, Calcutta and Madhya Pradesh in the following judgments. [1] COMMISSIONER OF INCOME-TAX, vs FRAMJEE CAWASJEE INSTITUTE, 109 CTR 463 [GUJ]; [2] COMMISSIONER OF INCOME-TAX, vs RAIPUR PALLOTTINE SOCIETY,. 180 ITR 571 [MP] [3] COMMISSIONER OF INCOME-TAX, vs SETH MANILAL RANCHODDAS VISHRAM BHAVAN TRUST 198 ITR 598 [GUJ]; [4] COMMISSIONER OF INCOME-TAX, vs BHORUKA PUBLIC WELFARE TRUST [1999] 240 ITR 513 [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR…

Podar Education Trust, Bangalore vs. Asst. DIT, Bangalore

In the result, the appeals of the assessee are allowed

ITA 1023/BANG/2014[2010-11]Status: DisposedITAT Bangalore30 Sept 2015AY 2010-11

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 11Section 12ASection 143(3)

…the case of Institute of Banking Personnel Selection (supra) as under: “4. Question No. 2 herein is identical to the question which was raised before the Bombay High Court in the case of Director of Income Tax (Exemption) v. Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). In that case, the facts were as follows: The assessee was the Trust. It derived its income from depreciable assets. The assessee took into account depreciation on those assets in computing the income of the Trust. The Income Tax Officer held that depreciation could not be taken into account because, full capital expenditure had been allowe…

Director of Income Tax

ITA/140/2012HC Delhi29 Mar 2012

Bench: Us.

Section 11Section 12ASection 143(3)Section 37(1)

…jects of the trust, he accepted the assessee‟s claim on the basis of the authorities cited before him as also on the strength of the following judgments of the Bombay High Court:- 1) Director of Income Tax (Exemption) vs. Framjee Cawasjee Institute (1993) 109 CTR 463. 2) CIT vs. Institute of Banking (2003) 264 ITR 110 2012:DHC:2199-DB ITA No.140/2012 Page 7 of 12 The CIT(Appeals) also distinguished the judgment of the Supreme Court in Escorts Limited Vs. Union of India (1993) 199 ITR…