Director of Income Tax (Exemption) v. Keshav Social and Charitable Foundation

278 ITR 152High Court2005#2780 most cited

What is Director of Income Tax (Exemption) v. Keshav Social and Charitable Foundation authority for?

For charitable trusts claiming Section 11 exemption, Section 68 concerning cash credits does not apply to donations received. The non-submission or non-production of donor details does not automatically lead to an inference that the trust is introducing unaccounted money.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Director of Income Tax v. Keshav Social and Charitable Foundation · 278 ITR 152 · Section 68 · Section 11 · charitable trust · donations · cash credits · unexplained money · donor identity · unaccounted money · corpus fund · Section 12A

Sections most often in play

Section 68Section 115BBESection 143(3)Section 133(6)Section 11Section 142(1)Section 143(2)Section 234B

Issues it is cited on

anonymous donationsection 115bbcsection 2(9)section 11(1)(d)section 69dcorpus donationcorpus fundsection 64section 113clarificatory amendmentsection 115bbsection 115b

Judgments citing Director of Income Tax (Exemption) v. Keshav Social and Charitable Foundation

Commissioner of Income Tax vs. Minority Education Society

ITA/17/2010HC Delhi06 Mar 2012
Section 143(2)Section 2(24)(iia)Section 260ASection 68

…ITA 17/2010 Page 1 of 9 $~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 6th March, 2012. + ITA 17/2010 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Abhishek Maratha, sr. standing counsel with Ms. Anshul Sharma, Adv. versus SHRI VISHWA VIGYAN TELUGU LINGUISTIC MINORITY EDUCATION SOCIETY ..... Respondent Through Mr. V K Rao, Sr. Adv. with Mr. Manoj V. George, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV…

Director of Income Tax vs. Op Suri Memorial Education Society

ITA - 1755 / 2010HC Delhi11 Jul 2011
Section 11Section 12ASection 148Section 260ASection 68

…h could suggest that the aforesaid donation received by the Assessee was accommodation entries as alleged by the Department. On these facts, the CIT(A) applied the judgment of this Court in *Director of Income Tax v Keshav Social and Charitable Foundation*, (278 ITR 152) while allowing the appeal and deleting the said addition. The order of the CIT(A) has been upheld by ITAT resulting into dismissal of the appeal preferred by the revenue ![](_page_2_Picture_1.jpeg) : 3: against the order of the CIT(A). Feeling aggrieved, the present appeal is filed. As pointed out above, clear finding of facts recorded by the…