Director of Income Tax (Exemptions) v. Envisions

378 ITR 483High Court2015#11955 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11(1)(a)Section 11(2)Section 12A Section 142(1)Section 143(2)Section 143(3)Section 250 Section 80G

Issues it is cited on

section 11(2)section 80g section 12a section 12 section 11 previous year person interest business

Judgments citing Director of Income Tax (Exemptions) v. Envisions

ACIT, KOLKATA vs. BANDHAN KONNAGAR, HOOGHLY

In the result, the appeal of the revenue stands dismissed

ITA 1593/KOL/2024[2014-2015]Status: DisposedITAT Kolkata21 Feb 2025AY 2014-2015

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 11(1)(a)Section 11(2)Section 12ASection 143(2)Section 143(3)Section 250Section 80G

…passed by Hon'ble Gujarat High Court in the case of CIT(E) vs Boschasanwasi Shri Akshar Purshottam Public Cable Trust (409 ITR 591 dated 15.10.2018), 3. Copy of Order passed by Hon'ble Karnataka High Court in the case of CIT(E) vs Gokula Education Foundation (394 ITR 236 dated 11.02.2016, 4. Copy of order passed by Hon’ble Karnataka High Court in the case of Director of Income Tax, Exemptions vs. Envisions 378 ITR 483 dated 13.03.2015 & 5. Copy of Order passed by Hon'ble Chennai ITAT in the case of Arhatic Yoga Ashram Management Trust vs ITO(E) (188 ITD 14 dated 20.01.2021. Page 15 of 18 I.T.A. No. 1593/Kol/2024…

SASKEN FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, , BANGALORE

In the result, appeal of the assessee is allowed

ITA 1248/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Shri V. Parithivel, D.R

Section 11Section 11(2)Section 12ASection 142Section 143Section 234ASection 234BSection 250Section 80G

…ITA No.1248/Bang/2024 Sasken Foundation, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Sasken Foundation 139/25, Amarjyothi Layout ITO (Exemptions) Ring Road Ward-1 Vs. Bangalore 560 071 Bangalore PAN NO : AASTS4105L APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement : 13.08.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal by assessee is directed against…

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

ITA 1375/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 11Section 11(1)Section 11(2)

…tc.; that the authorities below are, thus, not justified in refusing exemption u/s 11 on this accumulated amount. Reliance has been placed on : i) Director of Income Tax (Exemptions) Vs Envisions, 378 ITR 483 (Kar)”; ii) CIT Vs Gokula Education Foundation, 394 ITR 236 (Kar); and iii) Director of Income Tax (Exemption) Vs Daulat Ram Education Society, 278 ITR 260 (Del). 17.3 It has been stated that this issue did not arise in assessment year 2014-15, since in that year, there was no surplus. 17.4 The ld. DR has, here too, placed reliance on the impugned order. ITA 1348 & 1375/CHD/2019 A.Y. 2015-16 15 17.5 Th…

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

ITA 1348/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 11Section 11(1)Section 11(2)

INSURANCE INSTITUTE OF INDIA,MUMBAI vs. ACIT(EXEM) CIRCLE-1, MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 1610/MUM/2020[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Insurance Institute Of India Acit (Exem), Circle-1, C-45, Block G, Bandra Kurla Complex, Mumbai Vs. Bandra (E), Mumbai-400 051 Pan/Gir No. Aaat 11174 R (Appellant) : (Respondent) Assessee By : Shri Ketan Vajani : Shri Tejinder Pal Singh Anand Revenue By : 25.11.2022 Date Of Hearing Date Of Pronouncement : 20.02.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of Learned Commissioner Of Income Tax (Appeals) („Ld.Cit(A) For Short), Passed U/S.250 Of The Income Tax Act, 1961 („The Act'), Pertaining To The Assessment Year („A.Y.‟ For Short) 2016-17. 2. The Assessee Has Challenged This Appeal On The Grounds Of Disallowance Of Exemption U/S. 11 R.W.S. 12A Of The Act For The Reason That The Purpose Of Accumulation U/S.11(2) Specified By The Assessee Are Vague & General & The Purposes Stated Are Beyond The Memorandum Of Association (Moa For Short) Of The Assessee. 3. The Brief Facts Are That The Assessee Is An Institution Registered Under The Societies Registration Act, 1860, Established In The Year 1955And The Assessee Was Formerly

For Appellant: Shri Ketan VajaniFor Respondent: 25.11.2022

Section 10Section 11Section 11(2)Section 12ASection 143(3)Section 250

…objective will not be achieved. The ld. AR relied on the following case laws: Sr. Name of the case Citation No. 1 CIT vs. Hotel & Restaurant Association 261 ITR 190 (Del) 2 Bharat Krishak Samaj vs. DDIT 306 ITR 153 (Del) 3 CIT vs. Gokula Education Foundation 394 ITR 236 (Kar) 4 CIT vs. Bochsanwasi Shri Akshar Purshottam 409 ITR 591 (Guj) Public Charitable Trust 5 CIT vs. Bochasanwasi Shri Akshar Purshottam 263 taxman 247 (SC) Public Cable Trust 6 M/s. national Stock Exchange Investor Protection ITA No. 2359/M/2016 order Fund Trust vs. Asst. DIT(E) dated 19.12.19 9. The learned Departmental Representative (ld. D…

M/S. AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, CHITRADURGA

In the result, the appeal of the assessee is treated as partly allowed

ITA 395/BANG/2020[2005-06]Status: DisposedITAT Bangalore22 Sept 2021AY 2005-06

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2005-06

For Appellant: Shri.V. Srinivasan, AdvocateFor Respondent: Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru

Section 11Section 11(2)Section 12ASection 143(3)Section 2(24)Section 2(45)Section 60

…tion to condone the delay. In the second round, the assessee has furnished copy of order passed by Ld CIT along with Form no.10 before the AO. He further submitted that the Hon’ble jurisdictional High Court has held in the case of Gokula Education Foundation (394 ITR 236) has held that the Form no.10 could be filed before the appellate authorities also. 12. The Ld D.R, on the contrary, placed his reliance on the order passed by the AO on this issue. He further submitted that the matter of condonation of delay was subject matter was writ filed by the assessee before Hon’ble High Court of Karnataka and the High Co…

M/S. SAHARA UTSARGA WELFARE SOCIETY ,KOLKATA vs. DCIT(E), CIRCLE - 1 , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1804/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Satbeer Singh Godara, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2011-12 M/S. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Ca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 21St, 2020 Date Of Pronouncing The Order : January 8Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 11(2)Section 250

…n the judgm which accumulation is made u/s 11(2) of the Act. He relied on the judgment of the Hon’ble Karnataka High Court in the case of Hon’ble Karnataka High Court in the case of CIT vs. Gokula Education Foundation (2017) Gokula Education Foundation (2017) 394 ITR 236 and submitted that as per the proposition laid down therein, even when the and submitted that as per the proposition laid down therein, even when the and submitted that as per the proposition laid down therein, even when the amount is set aside for general purpose, exemption should be granted. amount is set aside for general purpose, exemption sh…

SADHANA EDUCATION SOCIETY,MUMBAI vs. DEPUTY DIRECTORE OF INCOME TAX (EXEMP)-I(2), MUMBAI

In the result, the appeal is partly allowed

ITA 2090/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11 Sadhana Education Society Deputy Director Of Juhu Road, Juhu Santacruz- Income Tax (Exemp)-I(2), Vs. West Piramal Chamber, Mumbai-400054. Lalbaugh, Mumbai-400012 Pan No. Aacts1810N Appellant Respondent Assessee By : Mrs. Aarti Sathe, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 07/02/2018 Date Of Pronouncement : 11/04/2018

For Appellant: Mrs. Aarti Sathe, ARFor Respondent: Mr. Ram Tiwari, DR

Section 10Section 11(2)Section 11(2)(a)Section 11(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Sadhana Education Society Deputy Director of Juhu Road, Juhu Santacruz- Income Tax (Exemp)-I(2), Vs. West Piramal Chamber, Mumbai-400054. Lalbaugh, Mumbai-400012 PAN No. AACTS1810N Appellant Respondent Assessee by : Mrs. Aarti Sathe, AR Revenue by : Mr. Ram Tiwari, DR Date of Hearing : 07/02/2018 Date of pronouncement : 11/04/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The…

MUNIWAR ABAD CHARITABLE TRUST,MUMBAI vs. DDIT (E) I(1), MUMBAI

In the result, the appeal is allowed

ITA 1722/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Muniwar Abad Charitable Dy. Director Of Trust Income-Tax Vs. 405A/407, Jolly Bhavan No. 1, (Exemption)-I-(1), 10, New Marine Lines, 6Th Floor, Piramal Mumbai-400020. Chambers, Lalbaug, Parel, Mumbai-400012. Pan No. Aaatm0140K Appellant Respondent Assessee By : Mr. B.V. Jhaveri, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 06/02/2018 Date Of Pronouncement : 11/04/2018

For Appellant: Mr. B.V. Jhaveri, ARFor Respondent: Mr. Ram Tiwari, DR

Section 11Section 11(2)Section 143(3)

…placed by him on the decision in DIT(E) v. Daulat Ram Education Society 278 ITR 260, Bharat Krishak Samaj v. DDIT(E) 306 ITR 153 (Del.), Bharat Kalyan Pratisthan v. DIT(E) 299 ITR 406 (Del.), CIT(E) v. Gokula Education Foundation (Karn.) & DIT(E) v. Envisions 378 ITR 483 (Karn.) 6. On the other hand, the Ld. DR supports the order of the Ld. CIT(A) and submits that the vague, general and unreconciled accumulations of amount in the instant case is not permissible under the Income Tax Act for the reason that further accumulation is specific to the purpose, M/s Muniwar Abad Charitable Trust 7 quantum and period unde…