How many judgments cite DIT (E) v. Al-Ameen Charitable Fund Trust?

32 judgments on BharatTax cite DIT (E) v. Al-Ameen Charitable Fund Trust (383 ITR 517), spanning 2017 to 2022.

DIT (E) v. Al-Ameen Charitable Fund Trust

383 ITR 517High Court2016#3698 most cited

What is DIT (E) v. Al-Ameen Charitable Fund Trust authority for?

A charitable institution is eligible to claim depreciation in the computation of its income. This case held that the Commissioner of Income-tax (Appeals) was not justified in disallowing depreciation for a charitable institution.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

DIT (E) v. Al-Ameen Charitable Fund Trust · depreciation · charitable institution · income computation · Section 11(6) · prospective

Issues it is cited on

section 4(3)section 205 section 36(1)(v)section 10(23c)(iv)advancement of general public utility section 52 proviso to section 2(15)mli put to use section 10(23c)section 2(15)section 40a(3)

Judgments citing DIT (E) v. Al-Ameen Charitable Fund Trust

Assistant Commissioner of Income Tax, Hubballi vs. Lok Shikshana Trust, Hubballi

In the result, Revenue’s appeal for Assessment Year 2013-14 is dismissed

ITA 2598/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Apr 2018AY 2013-14

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

For Appellant: Smt. Padma Meenakshi, JCIT (D.R)For Respondent: None

Section 11Section 143(1)Section 143(3)

…is covered by the decision of the Hon'ble Apex Court in the case of CIT Vs. Rajasthan & 4 Gujarati Charitable Foundation, Poona (2018) 89 Taxmann.com 127 (SC) and the Hon'ble Karnataka High Court in the case of DIT (E) Vs. Al-Ameen Charitable trust & Others (383 ITR 517) (Kar) vide order dt.22.2.2016. The learned Authorised Representative also, inter alia, placed reliance on the following decisions of the co-ordinate bench of this Tribunal :- (i) Moogambigai Charitable Trust Vs. Addl. CIT (Exemption) in ITA No.1224/Bang/2015 dt.13.7.2016; (ii) ITO (Exemption) Vs. Sharaddha Trust in ITA No.899/Bang/2016 dt.7.4.…

Income Tax Officer Exemptions Ward-1, Mangalore vs. M/S Shiruru Welfare Trust, Udupi

In the result, Revenue’s appeal for asst

ITA 2165/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Mar 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazthe Income-Tax Officer (Exemptions), Ward-1, Mangaluru. . Appellant Vs. M/S Shiruru Welfare Trust, Udupi. . Respondent

For Appellant: Shri B.R Ramesh, JCITFor Respondent: Shri Shambu Sharma, C.A

Section 12ASection 143(3)

…owing the assessee double deduction. 5.3.1 According to the ld AR for the assessee the issue in respect of the claim of depreciation is covered by the decision of the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Al-Ameen Charitable Trust and Others (383 ITR 517) (Kar) vide order dated 22/2/2016. The ld AR also inter alia placed reliance on the following decisions of the Co-ordinate Benches: (i) Moogambigai Charitable Trust Vs. Addl. CIT (Exemption) in ITA No.1224/Bang/2015 dated 13/7/2016; (ii) ITO Exemption Vs. Sharaddha Trust in ITA No.899/Bang/2016 dated 7/4/2017, (iii) Jyothi Charitable Trust Vs. DC…

Electronic City Industries Association, Bangalore vs. DCIT, Bangalore

In the result, assessee's appeals for Assessment Year 2011-12 is allowed as indicated above & revenue’s cross appeal is dismissed

ITA 654/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Feb 2018AY 2011-12

Bench: Shri Jason P Boaz & Shri Laliet Kumar

For Appellant: Shri Sudhir Prabhu, CAFor Respondent: Shri P.V. Pradeep Kumar, CIT (D.R)

Section 11Section 12ASection 143(1)Section 143(3)Section 2(15)

…Institutions (384 ITR 344) (Kar). 4.3.1 According to the ld AR for the assessee, the issue in respect of the claim of depreciation is covered by the decision of the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Al- Ameen Charitable Trust and Others (383 ITR 517) (Kar) vide order dated 22/2/2016. The ld AR also, inter alia, placed reliance on the following decisions :- (i) CIT Vs. Society of Sisters of St. Anne (1984) 146 ITR 28 (Kar); Page 6.1 ITA Nos.654 & 764/Bang/2016 (ii) ITO Exemption Vs. Sharaddha Trust in ITA No.899/Bang/2016 dated 7/4/2017, (iii) Jyothi Charitable Trust Vs. DCIT (Exemption) i…

Commissioner of Income Tax (Exemption) vs. Raguvanshi Charitable Trust

ITA/1065/2017HC Delhi28 Nov 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11Section 11(6)Section 12ASection 260A

…ITA 1065/2017 Page 1 of 3 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 28.11.2017 + ITA 1065/2017 COMMISSIONER OF INCOME TAX (EXEMPTION)..... Appellant versus RAGUVANSHI CHARITABLE TRUST, ..... Respondent Advocates who appeared in this case: For the Appellant(s) : Mr. Sanjay Kumar, Sr. Standing Counsel with Mr. Rahul Chaudhary, Adv. . For the Respondent(s) : None. CORAM:- HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE SANJEEV SACHDEVA S. RAVINDRA BHAT, J. (OPEN COU…

The Assistant Commissioner of Income Tax (Exemption) Circle-1, Mangalore vs. M/S Institute of Social Services, Mangalore

In the result, the appeal by the Revenue is dismissed

ITA 1253/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Nov 2017AY 2012-13

Bench: Shri A.K.Garodia, Am & Shri George George K, Jm

For Appellant: Smt.Padmameenakshi, JCITFor Respondent: Shri V.K.Gurunathan, Advocate

Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri A.K.Garodia, AM & Shri George George K, JM ITA No.1253/Bang/2017 : Asst.Year 2012-2013 The Asst.Commissioner of M/s.Institute of Social Income-tax (Exemption) Vs. Service, D.No.17-3-129, Circle 1, Roshni Nilaya, Fr.Mullers Mangaluru. Kankanady, Mangalore. PAN : AAAAI0215L. (Appellant) (Respondent) Appellant by : Smt.Padmameenakshi, JCIT Respondent by : Shri V.K.Gurunathan, Advocate Date of Pronouncement : 03.11.2017 Date of Hearing : 01.11.2017 O R D E R Per George George K, JM This appeal at the instance of the Department…

ITO (Exemption), Kota vs. Krishi Upaj Mandi Samiti, Kota

In the result, the appeal of the Revenue is dismissed

ITA 451/JPR/2017[2004-05]Status: DisposedITAT Jaipur17 Oct 2017AY 2004-05

For Appellant: Shri Deepak Parik (Adv.)For Respondent: Smt Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 32

…allowed.” 7. In the instant case, the year under consideration being AY 2004-05, the provisions of section 11 (6) are not applicable following the decision of the Hon’ble Karnataka High Court in the case of DIT v. Al- Ameen Charitable Fund Trust reported in 383 ITR 517 where the said provisions have been held applicable prospective with effect from 01-04-2015. Further, following the decision of the Hon’ble Rajasthan High Court in the case of Krishi Upaj Mandi Samiti (supra), the assessee is held eligible for depreciation allowance under the provisions of section 32 of the Act in respect of assets on which exemp…

DCIT, Bangalore vs. M/S Subramanya Education Society, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 770/BANG/2016[2012-13]Status: DisposedITAT Bangalore13 Oct 2017AY 2012-13

For Appellant: NoneFor Respondent: Shri N. Sukumar, Addl. CIT (DR)

Section 11Section 11(6)Section 6

…it was held that section 11(6) inserted vide Finance (No. 2) Act, 2014 denying depreciation while computing income of charitable trust is prospective in nature and operates with effect from 1-4-2015.This judgment of Hon'ble Karnataka High Court is reported in 383 ITR 517 (Karnataka). 3. We have considered the submissions of ld. DR of revenue and have gone through the orders of authorities below. We find that as per the judgment of Hon'ble Karnataka High Court rendered in the case of Director of Income-tax, Exemptions vs. Al-Ameen Charitable Fund Trust (supra), it was held that section 11(6) of IT Act is prospect…

DCIT, Bangalore vs. M/S Subramanya Education Society, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 769/BANG/2016[2011-12]Status: DisposedITAT Bangalore13 Oct 2017AY 2011-12

For Appellant: NoneFor Respondent: Shri N. Sukumar, Addl. CIT (DR)

Section 11Section 11(6)Section 6

The Assistant Commissioner of Income Tax (Exemption) Circle-1, Mangalore vs. M/S Catholic Diocesan Society, Bidar

In the result, Revenue’s appeal for asst

ITA 214/BANG/2017[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax (Exemptions), Circle-1, Mangalore. . Appellant Vs. M/S Catholic Diocesan Society, Opp: Ksrtc Bus Stand Vijaya Nagar Colony, Bidar. . Respondent Pan - Aaaaco515D. Appellant By : Smt. Padmameenakshi, Jcit Respondent By : Shri Edmond D’Souza, C.A Date Of Hearing : 28-09-2017 Date Of Pronouncement : 04-10-2017 O R D E R Per Shri Jason P Boaz:

For Appellant: Smt. Padmameenakshi, JCITFor Respondent: Shri Edmond D’souza, C.A

Section 11Section 12ASection 143(3)

…Institutions (384 ITR 344) (Kar). 4.3.1 According to the ld AR for the assessee, the issue in respect of the claim of depreciation is covered by the decision of the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Al- Ameen Charitable Trust and Others (383 ITR 517) (Kar) vide order dated 22/2/2016. The ld AR also, inter alia, placed reliance on the following decisions of the Co-ordinate Benches of this Tribunal:- (i) Moogambigai Charitable Trust Vs. Addl. CIT (Exemption) in ITA No.1224/Bang/2015 dated 13/7/2016; (ii) ITO Exemption Vs. Sharaddha Trust in ITA No.899/Bang/2016 dated 7/4/2017, (iii) Jyothi Cha…

DCIT, Bangalore vs. M/S B S & G Foundation, Bangalore

In the result, Revenue’s appeal for asst

ITA 884/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Dy. Commissioner Of Income-Tax (Exemptions), Bengaluru. . Appellant Vs. M/S B S & G Foundation, 502, 2Nd Floor, 5Th ‘C’ Main, 5Th Cross, 2Nd Block, Hrbr Layout, Kalyannagar, Bangalore. . Respondent Pan – Aaatb6131D. Appellant By : Smt. Padmameenakshhi, Jcit Respondent By : Shri R.T Balasubramanyam, C.A Date Of Hearing : 28-9-2017 Date Of Pronouncement : 4-10-2017 O R D E R

For Appellant: Smt. Padmameenakshhi, JCITFor Respondent: Shri R.T Balasubramanyam, C.A

Section 11Section 11(1)(a)Section 11(2)Section 11(3)Section 11(5)Section 12ASection 13Section 143(3)

…owing the assessee double deduction. 5.3.1 According to the ld AR for the assessee the issue in respect of the claim of depreciation is covered by the decision of the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Al-Ameen Charitable Trust and Others (383 ITR 517) (Kar) vide order dated 22/2/2016. The ld AR also inter alia placed reliance on the following decisions of the Co-ordinate Bench: (i) Moogambigai Charitable Trust Vs. Addl. CIT (Exemption) in ITA No.1224/Bang/2015 dated 13/7/2016; (ii) ITO Exemption Vs. Sharaddha Trust in ITA No.899/Bang/2016 dated 7/4/2017, (iii) Jyothi Charitable Trust Vs. DCIT…

Dy.Director of Income Tax, Ahmedabad vs. Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 3088/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 May 2017AY 2011-12

Section 143(3)Section 28Section 32

…nate bench, we approve the conclusions arrived at by the learned CIT(A) and decline to interfere in the matter. 6. As we part with the matter, we may add that in Hon’ble Karnataka High Court’s judgement in the case of DIT vs. Al Ameen Charitable Trust [(2016) 383 ITR 517 (Kar)] which has been followed by the co-ordinate bench, the views expressed by the Hon’ble jurisdictional High Court have been taken into account. It is, therefore, not necessary to deal with Hon’ble High Courts taking a contrary view. Assessment Year: 2011-12 Page 9 of 9 7. In the result, the appeal is dismissed. Pronounced in the open court t…

Shri.Vishwanath Raghunath Rao Deshpande Memorial Trust, Bangalore vs. Income Tax Officer, Bangalore

In the result the appeal of the assessee is allowed

ITA 344/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Mar 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri Pranav Krishna, Advocate

Section 12ASection 143(3)

…deserves to be allowed in full. 6. The Learned Commissioner of Income Tax (Appeals)-14 has relied on the judgement of ITAT in the case of Jyothy Charitable trust, however has ignored the ruling of the High Court in the case of Al-Ameen Charitable Fund Trust 383 ITR 517(Kar) where there is no restriction on allowance of depreciation. ITA No. 344/Bang/2017 Page 3 of 19 7. Without prejudice, it is submitted that the amendment to Sec 11(6) in relation to the claim of depreciation is effective from 01.04.2015 and hence the same is allowed before amendment and deserves to be allowed in full. 8. The appellant crav…