How many judgments cite Director of Income-tax v. Womens India Trust?

14 judgments on BharatTax cite Director of Income-tax v. Womens India Trust (379 ITR 506), spanning 2016 to 2024.

Which sections of the Income Tax Act does Director of Income-tax v. Womens India Trust come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 2(15).

Director of Income-tax v. Womens India Trust

379 ITR 506High Court2015#7893 most cited

What is Director of Income-tax v. Womens India Trust authority for?

Sales of finished products by a trust providing training in skills like catering and stitching are not necessarily commercial activities if they are incidental to the trust's primary charitable objects and not conducted as a business in the nature of trade, commerce, or business.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Director of Income-tax v. Womens India Trust · Section 11 · Section 12A · Section 2(15) · charitable trust · commercial activities · trade · commerce · business · finished products · training

Sections most often in play

Section 11 Section 12A Section 2(15)

Judgments citing Director of Income-tax v. Womens India Trust

Income Tax Officer, Income Tax Department vs. Fragrance and Flavours Association of India, Mumbai

ITA 2973/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Mar 2024AY 2017-18

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.2973/मुं/2023 (िन.व. 2017-18) Income Tax Officer (E)-1(3), Mumbai Room No.619, Mtnl Telephone Exchange Building, Cumballa Hill, Peddar Road, Mumbai – 400 026. ...... अपीलाथ"/Appellant बनाम Vs. Fragrance & Flavours Association Of India, 2-B, Court Chambers, 25, Sir Vithaldas Thakersey Marg, Churchgate, Mumbai 400 020. Pan: Aaaaf-0029-K ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Ankush Kapoor, Cit Dr. "ितवादी"ारा/Respondent By : Shri Anil Sathe सुनवाई क" ितिथ/ Date Of Hearing : 19/03/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 26/03/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 04/07/2023, For The Assessment Year 2017-18. 2. The Revenue In Appeal Has Assailed The Order Of Cit(A) On Following Grounds:

For Appellant: Shri Ankush Kapoor, CIT DRFor Respondent: Shri Anil Sathe

Section 11Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ एफ ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ F ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.2973/मुं/2023 (िन.व. 2017-18) Income Tax Officer (E)-1(3), Mumbai Room No.619, MTNL Telephone Exchange Building, Cumballa Hill, Peddar Road, Mumbai – 400 026. ...... अपीलाथ"/Appellant बनाम Vs. Fragrance and Flavours Association of India, 2-B, Court Chambers, 25, Sir Vithaldas Thakersey Marg, Churchgate, Mumbai 400 020. PAN: AAAAF-0029-K ..... "ितवादी/Resp…

The Jewellers Association, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13

For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT

Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…lowing are a few further judgements of Hon'ble High Courts also support and upheld the same view: (1) Institute of Chartered Accountants of India Vs. DGIT (Exemption) 347 ITR 99. (2) Bureau of Indian Standards Vs DGIT 358 ITR 78 (3) DIT Vs. Womans India Trust 379 ITR 506 (4) CIT (Ex) Vs. Rajasthan Cricket Association (2017) 164 ITD 212 (JP. Trib) (5)Indian Trade Promotion Organization Vs DGIT (Exemp) (2015) 371 ITR 333 (V) (Delhi) (6) Praxis Institute of Participatory Practices Vs. DIT 2015) 154 ITD 10 (Delhi) (7) Hoshiarpur Improvement Trust Vs. ITO (2015) 155 ITD 570 (Asr) (8) GVK EMRI (UP) Vs. DIT Exempt (2014…

Acharya Jiyalal Vasant Sangeet Niketan, Mumbai vs. ITO(Exem.)-II(1), Mumbai

In the result, the appeals are allowed

ITA 4193/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Mar 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2012-13

For Appellant: Mr. Anil Sathe, ARFor Respondent: Ms. Smita Verma, DR

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2012-13 Acharya Jiyalal Vasant ITO (Exemption)-II(1), Sangeet Niketan, Vs. 5th Floor, Piramal Ajivasan Building, Off. Juhu Chamber, Lalbaug, Lower Road, Opp. Lido Cinema, Parel, Santacruz (W), Mumbai-400013. Mumbai-400019 PAN No. AAATA 5005 F Appellant Respondent Assessee by : Mr. Anil Sathe, AR Revenue by : Ms. Smita Verma, DR Date of Hearing : 16/02/2021 Date of pronouncement : 30/03/2021 ORDER PER N.K. PRADHAN, A.M.…

All India Photographic Trade and Industry Association, Mumbai vs. ITO (E)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 1705/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Mar 2021AY 2014-15

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आमकय अऩीर सं./ Ita No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ Ita No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade & The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 S T C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./Pan No. Aaaaa0042K अऩीराथी की ओय से/ Appellant By : Shri Kirit Sanghvi, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 22.12.2021 घोषणा की तायीख / Date Of Pronouncement: 04.03.2021

For Appellant: Shri Kirit Sanghvi, ARFor Respondent: Shri Brajendra Kumar, DR

Section 11Section 12ASection 143(3)Section 2(15)

…a seminar for furtherance of and in the interest of the members of the industry, the same cannot be characterised as commercial activities. We find that the Hon'ble Jurisdictional High Court in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carried…

Confederation of Real Estate Developers of India, Mumbai vs. CIT (A)- 3, Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 2815/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Sept 2020AY 2014-15

Bench: Shri M. Balaganesh & Shri Ravish Soodconfederation Of Real Estate Acit (Exemption)-1(1), Developers Association Of India, Piramal Chambers, Lalbaug, 5Th Floor, Phd House, Vs. Parel, Mumbai 400 012 4/2, Siri Insitutional Area, New Delhi-110016

For Appellant: Shri Jitendra Jain &For Respondent: Shri. Kumar Padmapani Bora &

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8

…a seminar for furtherance of and in the interest of the members of the industry, the same cannot be characterised as commercial activities. We find that the Hon’ble Jurisdictional High Court in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carried…

Confederation of Real Estate Developers Associaton of India, New Delhi vs. ACIT (Exem)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 6896/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Sept 2020AY 2016-17

For Appellant: Shri Jitendra Jain &For Respondent: Shri. Kumar Padmapani Bora &

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8

ITO(E)-1(3), Mumbai vs. Fragrance & Flavours Association of India, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4236/MUM/2018[2013-14]Status: DisposedITAT Mumbai26 Jul 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Ito(Exemption)-1(3) Vs. M/S. Fragnance & Flavours Mumbai Association Of India Room No.511, 5Th Floor 2B, Court Chambers, 28, Piramal Chamber, Sir Vithaldas Thackeray Marg, Lalbaug, Mumbai-400102 Churchgate, Mumbai – 400 020 Pan/Gir No.Aaaaf0029K (Appellant) .. (Respondent)

Section 11Section 12ASection 13(8)Section 143(2)Section 143(3)Section 2(15)

…ee to hold a seminar for furtherance of and in the interest of the members of the industry, cannot be characterised as a commercial activity We find that the Hon’ble Jurisdictional High Court in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carried…

Deputy Commissioner of Income Tax, (E), Circle-1, Bengaluru vs. M/S. Tool and Gauge Manufacturers Association of India, Bengaluru

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

ITA 2864/BANG/2017[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Smt. Swapna Das, Addl. CIT (DR)For Respondent: Smt. Kavitha .P, CA

Section 2(15)

…ent case, this judgment of Hon’ble Bombay High Court is also not applicable in the present case. 19. The next judgment cited before us is also the judgement of Hon’ble Bombay High Court rendered in the case of DIT Vs. Women’s India Trust as reported in [2015] 379 ITR 506 (Bombay). In this case, it was held that where motive of assessee is not generation of profit but to provide training to needy women in order to equip or train them and make them self-confident and self-reliant and occasional sales or trust’s own fund generation was for furthering objects of trust, proviso to section 2(15) would not apply. In our…

ITO (E) 2(3), Mumbai vs. Sri Sri Radha Damodar Charitable Trust, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 4336/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Apr 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhito (E)-2(3) Shri Radha Damodar Charitable 513, 5Th Floor, Trust, Hare Krishna Land, Juhu, Vs. Piramal Chambers, Lalbaug, Mumbai-400049 Mumbai-12. Pan:Aafts2570L (Appellant) (Respondent) Ddit (E) I (1) Shri Radha Damodar Charitable 504,5Th Floor, Trust, Hare Krishna Land, Juhu, Vs. Piramal Chambers, Lalbaug, Mumbai-400049 Mumbai-12. Pan:Aafts2570L (Appellant) (Respondent)

For Appellant: Sh. Hiten Chande ARFor Respondent: Shri Suman Kumar ( Sr DR)

Section 11Section 253Section 254(1)

…ined to uphold the findings of the ld. CIT(A) in allowing both the claim of the assessee. The grounds taken by the Revenue are, therefore, rejected.” 6.The Hon'ble Jurisdictional High Court 'in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carried…

ITO (E) 2(3), Mumbai vs. Sri Sri Radha Damodar Charitable Trust, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 3809/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singhito (E)-2(3) Shri Radha Damodar Charitable 513, 5Th Floor, Trust, Hare Krishna Land, Juhu, Vs. Piramal Chambers, Lalbaug, Mumbai-400049 Mumbai-12. Pan:Aafts2570L (Appellant) (Respondent) Revenue By : Shri Ram Tiwari (Dr) Assessee By : Sh. Nishant Thakkar With Ms. Jasmin Amalsadwala- Advocates. Date Of Hearing : 20.03.2018 Date Of Pronouncement : 04.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act (‘The Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-1

For Appellant: Sh. Nishant Thakkar with Ms. Jasmin Amalsadwala-For Respondent: Shri Ram Tiwari (DR)

Section 11Section 12ASection 143(3)Section 2Section 253Section 254(1)Section 44A

…ed to uphold the findings of the ld. CIT(A) in allowing both the claim of the assessee. The grounds taken by the Revenue are, therefore, rejected.” 6. The Hon'ble Jurisdictional High Court 'in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carrie…

Fragrance & Flavours Association of India, Mumbai vs. DDIT (E) - 1(2), Mumbai

In the result, appeal filed by assessee is allowed

ITA 6545/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shri Shamim Yahya & Pawan Singhita No. 6545 /Mum/2016 (Assessment Year- 2009-10)

For Appellant: Shri Anil Sathe (AR)For Respondent: Shri Ram Tiwari (DR)

Section 11Section 12ASection 2(15)Section 253Section 254(1)

…to hold a seminar for furtherance of and in the interest of the members of the industry, cannot be characterised as a commercial activity We find that· the Hon'ble Jurisdictional High Court 'in the case of Director of Income-tax Vs. Womens India Trust (2015) 379 ITR 506 (Bom) had upheld the observations of the Tribunal that where a trust formed to carry out the object of education and development of natural talents of the people having special skills, more particularly the women in the society, had in the course of imparting to them training in the field of catering, stitching, toy making, etc., therein carried…

Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. DDIT (E) I(2)

ITA 1975/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Mar 2018AY 2011-12

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

For Appellant: Shri Vijay Mehta/Govind JaveriFor Respondent: Shri V. Rajguru-CIT-DR

Section 11Section 143(3)Section 154Section 2(15)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & DDIT (Exemption)-I-(2) Sangeetha Sabha Pi…

Fragrance and Flavours Association of India, Mumbai vs. DDIT (E) 1(2), Mumbai

The appeal of the assessee is allowed

ITA 5453/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Dec 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Fragrance & Flavours Ddit (E) – 1(2), Association Of India; 2-B, Coutr बिधम/ Mumbai. Chambers, 28 Sir Vithaldas Vs. Thackeray Marg, Churchgate, Mumbai-400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaaf0029K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Anil Sathe, A.RFor Respondent: Ms. Padmaja, D.R

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

ADIT(OSD)(E), New Delhi vs. Bird Education Society for Travel & Tourism, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate

Section 11Section 12ASection 2(15)

…e claim of exemption under section 11. " 18. Considering the peculiar facts and circumstances of the case and the position of the law which is further found supported by the decision of the Hon’ble Bombay High Court in the case of DIT vs. Women’s India Trust 379 ITR 506 (Bombay) the challenge posed by the revenue that exemption u/s 11 & 12 of the Act was not warranted is found to be not sustainable. Page 15 of 16 18.1. Accordingly on account of the above reasoning, facts, circumstances and position of law, we find that the departmental grounds having no merit have to be dismissed. Ordered accordingly. 19. I…