Director of Income-tax v. Garden City Educational Trust

330 ITR 480High Court2011#4501 most cited

What is Director of Income-tax v. Garden City Educational Trust authority for?

A trust with education as an object, which qualifies as a charitable purpose under section 2(15), should be accepted as having a charitable purpose. The grant of registration under section 12A is applicable when a trust has education as an object.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2012 to 2026.

Also referred to as

Director of Income-tax v. Garden City Educational Trust · section 2(15) · charitable purpose · education · section 12A · registration · trust objects

Sections most often in play

Section 10ADSection 115BBCSection 115BCCSection 12A(1)(ac)(vi)Section 12ABSection 133(6)Section 2(15)

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing Director of Income-tax v. Garden City Educational Trust

DCIT, Mysore vs. M/S Marimallappa'S Charity, Mysore

In the result, the appeals filed by the assessee for assessment years 2006-07 and 2007-08 are dismissed and the appeal by the revenue for assessment year 2010-11 is allowed

ITA 675/BANG/2014[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Veerabhadraiah, AdvocateFor Respondent: S/Shri Pramod Kumar Singh
Section 11Section 11(1)(a)Section 12ASection 133ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1492 & 1493/Bang/2010 (Assessment years: 2006-07 & 2007-08) M/s. Marimallappa’s Charities, Narayanashastri Road, Mysore. … Appellant PA No.AAATNM 6787 G Vs. Asst. Commissioner of Income-tax, Range-I, Mysore. … Respondent AND Deputy Commissioner of Income-tax, Circle 1(1), Mysore. … Appellant Vs. M/s. Marimallappa’s Charities, Range-I, Mysore. … Respondent Assessee by : Shri Veerabhadraiah, Advocate. Revenue by : S/Shri Pramod Kumar Singh, CIT(DR), P.Chandras…

M/S Marimallappa'S Charities, Mysore vs. Addl.C.I.T., Mysore

In the result, the appeals filed by the assessee for assessment years 2006-07 and 2007-08 are dismissed and the appeal by the revenue for assessment year 2010-11 is allowed

ITA 1492/BANG/2010[2006-07]Status: DisposedITAT Bangalore24 Jun 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Veerabhadraiah, AdvocateFor Respondent: S/Shri Pramod Kumar Singh
Section 11Section 11(1)(a)Section 12ASection 133ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1492 & 1493/Bang/2010 (Assessment years: 2006-07 & 2007-08) M/s. Marimallappa’s Charities, Narayanashastri Road, Mysore. … Appellant PA No.AAATNM 6787 G Vs. Asst. Commissioner of Income-tax, Range-I, Mysore. … Respondent AND Deputy Commissioner of Income-tax, Circle 1(1), Mysore. … Appellant Vs. M/s. Marimallappa’s Charities, Range-I, Mysore. … Respondent Assessee by : Shri Veerabhadraiah, Advocate. Revenue by : S/Shri Pramod Kumar Singh, CIT(DR), P.Chandras…

The Director of Income Tax (Exemption) vs. M/S Children Education Society

Appeals are dismissed and the question of law is

ITA/474/2014HC Karnataka05 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 11Section 12ASection 260

…r order of the Tribunal has not reached finality”? 3. Learned counsel for the parties agree that the question in these appeals is covered by the decision of this Court in the case of Director of Income-Tax –vs- Garden City Educational Trust (2011) 330 ITR 480 (Karn), which has answered the question in favour of the assessee and against the Revenue. 4. As such, for the reasons given in the aforesaid judgment of Garden City (supra), these appeals are dismissed and the question of law is answered in favour of the assessee and against the Revenue. Sd/-…

Sahayog, Chennai vs. CIT, Coimbatore

The appeals of the assessee are allowed for statistical purposes

ITA 11/CHNY/2015[-]Status: DisposedITAT Chennai01 May 2015

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

For Appellant: Shri V. Jagadisan, FCAFor Respondent: Dr. S. Moharana, CIT
Section 12ASection 2(15)Section 80G

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A. M/s SAHAYOG, The Commissioner of No.3, Manchester Albatross, v. Income Tax-III, Gold Club Toad, Coimbatore. Chettipalayam, Coimbatore – 641 201. PAN : AAOTS 0431 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Jagadisan, FCA ""यथ" क" ओर से/Res…

Sahayog, Chennai vs. CIT, Coimbatore

The appeals of the assessee are allowed for statistical purposes

ITA 10/CHNY/2015[-]Status: DisposedITAT Chennai01 May 2015

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

For Appellant: Shri V. Jagadisan, FCAFor Respondent: Dr. S. Moharana, CIT
Section 12ASection 2(15)Section 80G

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A. M/s SAHAYOG, The Commissioner of No.3, Manchester Albatross, v. Income Tax-III, Gold Club Toad, Coimbatore. Chettipalayam, Coimbatore – 641 201. PAN : AAOTS 0431 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Jagadisan, FCA ""यथ" क" ओर से/Res…

The Commissioner of Income Tax vs. St George Educational Trust

ITA/899/2006HC Karnataka06 Aug 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

Section 12Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 06TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR.JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA NO.899/2006 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DIRECTOR OF INCOME TAX(EXEMPTIONS) CENTRAL CIRCLE –I, C.R.BUILDING, QUEENS ROAD, BANGALORE. …APPELLANTS (BY SRI.B.R.INDRAKUMAR, ADV) AND: ST.GEORGE EDUCATIONAL TRUST, III MAIN, 4TH CROSS, OMBR LAYOUT, BANASAWADI, BANGALORE – 33. …. RESPONDENT (BY SRI.A.SHANKAR, ADV) 2 ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF OR…