Director of Income Tax v. Mamta Health Institute and Children

293 ITR 380High Court2007#13940 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 11 Section 11(2)Section 11(1)(b)Section 11(6)Section 12 Section 143(3)Section 250

Issues it is cited on

accumulation of income section 11(2)child section 12 salary section 11 prescribed company india

Judgments citing Director of Income Tax v. Mamta Health Institute and Children

Income Tax Officer, Kochi vs. Yogakshema Trust, Aluva

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate

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

…able purpose. The aforenoted finding by the Tribunal is essentially a finding of fact giving rise to no question of law. 11. The Hon'ble Delhi High Court in the case of Director of Income Tax (Exemption) vs. Mamta Health Institute for Mother & Children [2007] 293 ITR 380 (Del) has also taken a similar view. The relevant finding of the Hon'ble High Court is as follows: - “12. A perusal of the annual report as well as the overview of these projects clearly shows that the projects were in consonance with the objectives sought to be achieved by the assessee, which were for the benefit of women and adolescent girls p…

The Bombay Catholic Sabha, Mumbai vs. ITO Exemption Ward 2(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3793/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Mar 2024AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3793/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Bombay Catholic बिधम/ Ito (Exem)-2(4) Sabha Piramal Chamber, Lal Vs. St. Michael’S Church Baug, Parel, Mumbai- Compound, Mahhim (W), 400012. Mumbai-400016. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatt3348L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mandar Vaidya Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 07/03/2024 घोषणा की तारीख /Date Of Pronouncement: 20/03/2024 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ashok Kumar Ambastha (Sr. AR)

Section 11Section 11(2)

…High Court followed the judicial precedent laid down in Hotel and Restaurant Association (supra), Bharat Kalyan Pratisthan v DIT(E) (2008) 299 ITR 406 (Del), Daulat Ram Education Society (supra), DIT(E) v Mamta Health Institute for Mother and Children (2007) 293 ITR 380 (Del) and the Hon’ble High Court held as under: - “9. In the present case, the assessing officer himself had noted in the assessment order that the aim and objective of the assessee was to work for the welfare of the employees of New Bank of India. This undoubtedly was the purpose and objective of the society. Therefore, during the course of asse…

Baljeevan Trust, Mumbai vs. Income Tax Officer (Exem. Ward 1(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1872/MUM/2023[2016-2017]Status: DisposedITAT Mumbai12 Dec 2023AY 2016-2017

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1872/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Bal Jeevan Trust बिधम/ Ito (E), Ward-1(1) A/14, Sterling Apartments, Piramal Chamber, Lal Vs. Peddar Road, Mumbai- Baug, Parel, Mumbai- 400026. 400012. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb2973M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri J. D. Mistri Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 29/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Trust Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 15.03.2023 For The Assessment Year 2016-17. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) In Not Allowing The Accumulation Of Rs.30 Lakhs As Per Section 11(2) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Read With Rule 17 Of The Income Tax Rules, 1962 (Hereinafter “The Rules”).

For Appellant: Shri J. D. MistriFor Respondent: Shri S. N. Kabra (Sr. AR)

Section 11Section 11(1)(a)Section 11(2)Section 12A

…precedent laid down in Hotel and Restaurant Association (supra), Bharat Kalyan Pratisthan v DIT(E) (2008) 299 ITR 406 (Del), Daulat Ram Education Society (supra), DIT(E) v 9 A.Y. 2016-17 Bal Jeevan Trust Mamta Health Institute for Mother and Children (2007) 293 ITR 380 (Del) and the Hon’ble High Court held as under: - “9. In the present case, the assessing officer himself had noted in the assessment order that the aim and objective of the assessee was to work for the welfare of the employees of New Bank of India. This undoubtedly was the purpose and objective of the society. Therefore, during the course of asse…

Mool Chand Khairati Ram Trust vs. Director of Income Tax (Exemptions)

The appeal is disposed of

ITA/141/2013HC Delhi27 Jul 2015

For Appellant: Mr C.S. Aggarwal, Senior Advocate withFor Respondent: Mr. Raghvendra Singh, Junior Standing Counsel

Section 11Section 11(1)(a)Section 12ASection 2(15)Section 260A

…atisthan v. Director of Income-Tax (Exemption): (2008) 299 ITR 406, Director of Income-Tax (Exemption) v. Daulat Ram Education Society: (2005) 278 ITR 260 (Del.), Director of Income-Tax (Exemption) v. Mamta Health Institute for Mother and Children: (2007) 293 ITR 380 (Del.) and NBIE Welfare Society (supra). In these decisions, the Court affirmed that if income is accumulated for applying towards the object of the Trust, which is wholly charitable or religious, the exemption under Section 11(2) of the Act would be available to the Assessee, provided the conditions as specified under Section 11(2) of the A…

Asst.C.I.T., Bangalore vs. M/S the Karnataka State Cricket Association, Bangalore

In the result, both the appeals by the Revenue are dismissed

ITA 71/BANG/2015[2008-09]Status: DisposedITAT Bangalore29 May 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Farahat Hussain Qureshi, CIT(DR)For Respondent: Shri Narendra Sharma, Advocate

Section 143(3)Section 32Section 35(2)(iv)

…tice that as submitted by the appellant the Hon’ble Delhi High Court in the following cases i.e. Bharat Krishik Samaj v DDlT [2008] 306 ITR 153 (Delhi); Bharat Kalyan Pratisthan v DIT (Exemption) [2008] 299 ITR 406 (Delhi); DIT v Mamta Health Institute [2007] 293 ITR 380 (Delhi); DIT (Exemption) v Daulat Ram Education Society [2005] 278 ITR 260 (Delhi) & CIT v Hotel & Restaurant Association [2003] 261 ITR 190 (Delhi) has held that that purpose mentioned in Form 10 for accumulation of income need not be specific and was held that accumulation of income under section 11(2) cannot be denied even if purpose/objects m…

Director of Income Tax (Exemption) vs. M/S Nbie Welfare Society, New Delhi

The appeal is disposed of

ITA - 67 / 2003HC Delhi03 Dec 2014

Section 11Section 11(2)

…/2003 Page 7 of 11 be more specific with regard to the utilization of the funds. 8. In the case of The Director of Income Tax v. Mamta Health Institute and Children (2007) 293 ITR 380 (Delhi), the High Court referred to the objectives for which the society was formed which had seven clauses. Revenue had alleged that in the Form No.10, the assessee had failed to indicate the specific purpose for which the income was sought to be accumulated, but this submission was rejected by observing that the assessee had placed a copy…

Director of Income Tax (Exemption)

The appeal is disposed of

ITA/67/2003HC Delhi03 Dec 2014

Section 11Section 11(2)