Which sections of the Income Tax Act does Director of Income-tax (Exemption) v. Framjee Cawasjee Institute come up under?

It is most often cited in judgments turning on Section 10, Section 10(23C)(iiiad), Section 11, Section 11(6), Section 12A, Section 13(2).

Director of Income-tax (Exemption) v. Framjee Cawasjee Institute (109 CTR 463)

Q: 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.

Q: How many judgments cite Director of Income-tax (Exemption) v. Framjee Cawasjee Institute?

191 judgments on BharatTax cite Director of Income-tax (Exemption) v. Framjee Cawasjee Institute (109 CTR 463), spanning 2012 to 2025.

DCIT (Exemption), Ghaziabad vs. Ram Nath Memorial Trust Society, Meerut

In the result appeal filed by the revenue is dismissed

ITA 2557/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Aug 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Pawan Singhasstt. Year: 2014-15

For Appellant: Shri Rohit Agarwal, AdvocateFor Respondent: Ms. Mrinalini Sapra, Sr. DR

Section 12ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Asstt. Year: 2014-15 DCIT (Exemption) Ram Nath Memorial Trust Ghaziabad Society Vs. Ram Bagh Colony, Shastri Nagar, Meerut Uttar Pradesh PAN AAATT6054B (Appellant) (Respondent) Department by: Ms. Mrinalini Sapra, Sr. DR Assessee by : Shri Rohit Agarwal, Advocate Date of Hearing 17/08/2021 Date of Pronouncement 19/08/2021 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of Ld. CIT(A…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 53/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2021AY 2017-18

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 48/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

In the result, appeals for the A

ITA 47/MUM/2021[2011-12]Status: DisposedITAT Mumbai26 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava

Section 143(3)Section 153CSection 154

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

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

…affirmative i.e., in favour of the assessee and against the Department. 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. FramjeeCawasjee Institute [1993] 109 CTR 463. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. The Bishops Education Society, Pune

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

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09

For Appellant: NoneFor Respondent: Shri S. P. Walimbe

Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…isters of St. Anne (1984) 146 ITR 28 (Kar) (d) CIT v Raipur Pallottine Society (1989) 180 ITR 579 (MP) (e) CIT v Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj) (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H) (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.) (i) Commissioner of Income Tax v Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal). 6. He further observed that the amendment brought by the Finance Act, 2014 w.e.f. 1.4.2015 providing that onc…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Shivnagar Vidya Prasarak Mandal, Pune

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

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11

For Appellant: NoneFor Respondent: Shri S. P. Walimbe

Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…isters of St. Anne (1984) 146 ITR 28 (Kar) (d) CIT v Raipur Pallottine Society (1989) 180 ITR 579 (MP) (e) CIT v Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj) (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H) (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.) (i) Commissioner of Income Tax v Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal). 6. He further observed that the amendment brought by the Finance Act, 2014 w.e.f. 1.4.2015 providing that onc…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021

Section 11Section 12Section 12ASection 143(3)

…the issue being discussed in the present case. 26. We are supported in our view by a plethora of decisions of various High Courts the Bombay High Court in the case of CIT v. Munisuvrat Jain (1994 Tax Law Reporter 1084) and CIT Vs. Framjee Cawasjee Institute (109 CTR 463); Karnataka High Court in CIT Vs Society of the Sisters & St-Anne (146 JTR 28); Madhya Pradesh High Court in CIT Vs Raipur Pallottine Society (180 JTR 579); Gujarat High Court in CIT Vs. Sheth Manilal rachhnoddasVishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Edu…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021

Section 11Section 12Section 12ASection 143(3)

…the issue being discussed in the present case. 26. We are supported in our view by a plethora of decisions of various High Courts the Bombay High Court in the case of CIT v. Munisuvrat Jain (1994 Tax Law Reporter 1084) and CIT Vs. Framjee Cawasjee Institute (109 CTR 463); Karnataka High Court in CIT Vs Society of the Sisters & St-Anne (146 JTR 28); Madhya Pradesh High Court in CIT Vs Raipur Pallottine Society (180 JTR 579); Gujarat High Court in CIT Vs. Sheth Manilal rachhnoddasVishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Edu…

DCIT (E) 2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

In the result, this appeal, filed by the revenue stand dismissed

ITA 4714/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Oct 2020AY 2009-10

Section 11Section 11(1)(a)Section 12ASection 32Section 32f

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. Karnataka Industrial Area Development Board, Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 951/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012 – 13

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Shri Padamchand Khincha, CA

Section 11Section 13(8)Section 2(15)Section 43B

…ospective in nature, and will be effective from assessment year 2015-16 onwards. Hon’ble Supreme Court upheld the observations of ITAT Mumbai, which was confirmed by Hon’ble Bombay High Court in case of DIT (E) vs Framjee Cawasjee Institute reported in (1993) 109 CTR 463, wherein it was held that if amount has been spent on acquiring assets and has been treated as application of income in the year in which such assets were acquired does not mean that in subsequent years depreciation cannot be taken into account. 16. Respectfully following the same, we do not find any infirmity in the observations of Ld.CIT(A), a…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2550/PUN/2017[2009-10]Status: DisposedITAT Pune10 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe

Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…s of St. Anne (1984) 146 ITR 28 (Kar). (d) CIT v. Raipur Pollottine Society (1989) 180 ITR 579 (MP). (e) CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

In the result, the appeal of the Revenue for A

ITA 2549/PUN/2017[2008-09]Status: DisposedITAT Pune10 Jun 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2549 & 2550/Pun/2017 धनधाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe

Section 11Section 11(1)Section 12ASection 147Section 32Section 32(1)

…s of St. Anne (1984) 146 ITR 28 (Kar). (d) CIT v. Raipur Pollottine Society (1989) 180 ITR 579 (MP). (e) CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust (1992) 198 ITR 598 (Guj). (f) Director of Income Tax (Exemption) v Framjee Cawasjee Institute (1993) 109 CTR 463 (Bom). (g) CIT v Tiny Tots Education Society (2011) 330 ITR 21 (P&H). (h) CIT v Rao Bahadur Calavala Cunnan Chetty Charities (1982) 135 ITR 485 (Mad.). (i) Commissioner of Income Tax v. Bhorukha Public Welfare Trust (1999) 240 ITR 513 (Cal.). (ii) Further, by Finance Act, 2014, w.e.f. 1.4.2015, a new sub- section (6) has been inserted in section…

Harish Chand Ram Kali Charitable Trust, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, we allow appeal of the assessee partly

ITA 4240/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2020AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiharish Chand Ram Kali Vs. The Addl Commissioner Of Charitable Trust Income Tax Kf-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad Up Up Pan: Aath3018B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri James Singdon Sr DR

Section 11Section 12Section 143Section 147Section 2

…st the Department. Delhi Cooperative Thrift & Credit Society Ltd Vs. ITO, 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. FramjeeCawasjee Institute [1993] 109 CTR 463. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

The Dy. CIT (Exemptions), Circle-1, Ahmedabad vs. Utthan Sewa Trust, Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 21/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Feb 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Jignesh Kumar P. Parikh, A.R

Section 11(1)Section 142(1)

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Vidya Bharati Society for Education & Scientific Advancement, Kolkata vs. ACIT(Exemption) Circle - 1(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

Jha Educational Trust, Kolkata vs. ITO(Exemption), Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 320/KOL/2018[2009-10]Status: DisposedITAT Kolkata29 Nov 2019AY 2009-10

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 10Section 11Section 11(5)Section 12ASection 148Section 80GSection 80G(5)

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acqu…

The Assistant Commissioner of Income Tax (Exemption) Circle- 1, Mangalore vs. M/S Hubli Dharwad Urban Development Authority, Hubli

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes in the terms indicated above

ITA 1668/BANG/2017[2012-13]Status: DisposedITAT Bangalore08 Nov 2019AY 2012-13

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2012-13 The Assistant M/S. Hubli Dharwad Urban Commissioner Of Development Authority, Income Tax Vs. Navanagar, (Exemptions), Hubbali. Circle – 1, Pan: Aaalh0053J Mangaluru. Appellant Respondent Assessee By : Shri Gangadhar .J.M, Advocate Revenue By : Shri C.H. Sundar Rao, Cit (Dr) Date Of Hearing : 04.11.2019 Date Of Pronouncement : 08.11.2019

For Appellant: Shri Gangadhar .J.M, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT (DR)

Section 10(2)Section 11Section 12ASection 13(8)Section 2(15)Section 251(1)(a)Section 35Section 35(1)(iv)

…hus, to be answered against the Revenue and in favour of the assessee". 14. Similar views have been taken by different High Courts as under: CIT Vs Institute of Banking Personnel Selection [2003] 264 ITR 110 (Bom)- DIT (E) Vs Framjee Cawasjee Institute [1993] 109 CTR 463 (Bom)- CIT Vs Tiny Tots Education Society [2011] 330 ITR 21 (P&H) 15. As held by the Hon'ble HC of Punjab and Haryana in the case of Market Committee, Pipli, the assessee has not claimed double deduction on account of depreciation. The income of assessee being exempt, the assessee has only claimed that, deprecation should be reduced from the inco…

Breach Candy Hospital Trust, Mumbai vs. ACIT (E) - 1(1), Mumbai

In the result, the appeal is allowed as indicated above

ITA 3698/MUM/2018[2012-13]Status: DisposedITAT Mumbai11 Oct 2019AY 2012-13

Bench: S/Shri Saktijit Dey & Manoj Kumar Aggarwalassessment Year 2012-13 Breach Candy Hospital Trust, Acit (E)- 1(1), 60A, Bhulabhai Desai Road, Mumbai Vs. Mumbai 400 012. Pan Aaatb0214D (Appellant) (Respondent)

For Appellant: Shri Ketan Ved &For Respondent: Ms Samatha Mullamudi

Section 11Section 12ASection 154Section 32

…has to be computed u/s. 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. Further, in the case of Director of Income-tax (Exemption) vs. Framjee Cawasjee Institute (1993) 109 CTR 463, the Hon’ble Jurisdictional High Court approved the view of the Tribunal in holding that, though, expenditure incurred in acquiring the assets was allowed as application of income u/s. 11(1)(a) of the Act in the year of acquisition, however, depreciation in respect of those assets while computing income in subsequent years have to be allowed. T…

Essk Educational Charities, Villupuram vs. ITO Ward 1, Villupuram

In the result, the appeal filed by the assessee in ITA

ITA 1246/CHNY/2019[2010-11]Status: DisposedITAT Chennai26 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

…affirmative i.e., in favour of the assessee and against the Department. 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. 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 ITO held that depreciation could not be taken into account because, full capital expenditure had been allowed in the year of acq…

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

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

Also referred to as

Sections most often in play

Issues it is cited on

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

DCIT (Exemption), Ghaziabad vs. Ram Nath Memorial Trust Society, Meerut

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

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

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. The Bishops Education Society, Pune

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Shivnagar Vidya Prasarak Mandal, Pune

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

DCIT (E) 2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. Karnataka Industrial Area Development Board, Bangalore

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Vidya Pratishthan, Pune

Harish Chand Ram Kali Charitable Trust, Ghaziabad vs. Addl. CIT, Ghaziabad

The Dy. CIT (Exemptions), Circle-1, Ahmedabad vs. Utthan Sewa Trust, Ahmedabad

Vidya Bharati Society for Education & Scientific Advancement, Kolkata vs. ACIT(Exemption) Circle - 1(1), Kolkata

Jha Educational Trust, Kolkata vs. ITO(Exemption), Ward - 1(1), Kolkata

The Assistant Commissioner of Income Tax (Exemption) Circle- 1, Mangalore vs. M/S Hubli Dharwad Urban Development Authority, Hubli

Breach Candy Hospital Trust, Mumbai vs. ACIT (E) - 1(1), Mumbai

Essk Educational Charities, Villupuram vs. ITO Ward 1, Villupuram