DIT(E) v. Charanjiv Charitable Trust

43 Taxmann.com 300High Court2014#4217 most cited

What is DIT(E) v. Charanjiv Charitable Trust authority for?

A charitable trust can claim depreciation on a capital asset even if its cost was treated as application of income for charitable purposes. Allowing depreciation does not constitute double allowance.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

DIT(E) v. Charanjiv Charitable Trust · Section 11 · Section 12AA · charitable trust · application of income · capital expenditure · depreciation · double allowance

Sections most often in play

Section 11 of the ActSection 12AA of the ActSection 13(1)(c)(ii)Section 13(2)(c)Section 13(3) of the ActSection 143(3) of the Income Tax ActSection 164(2) of the ActSection 1961

Judgments citing DIT(E) v. Charanjiv Charitable Trust

ACIT, Meerut vs. M/S. Space Age Research & Technology Foundation Charitable Trust, Meerut

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

ITA 4622/DEL/2012[2009-10]Status: DisposedITAT Delhi23 May 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

For Appellant: Sh. Sanjeev Sapra, AdvFor Respondent: Sh. SS Rana, CIT DR
Section 13(2)Section 13(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) CO No. 448/Del/2012 Space Age Research & Technology ACIT, Foundation, Charitable Trust, Circle-2, Meerut Railway Road, Meerut PAN: AABTS7321M (Appellant) (Respondent) Assessee by : Sh. Sanjeev Sapra, Adv Revenue by: Sh. SS Rana, CIT DR Date of Hearing 02/05/2017 Date of pronouncement 23/05/2017 O R D E R PER PRASHANT MAHA…

DCIT, Bangalore vs. M/S Chalasani Education Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 887/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, D.RFor Respondent: Dr.N.Suresh, C.A
Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.887/Bang/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax (Exemptions), Circle 1, Bangalore. …. Appellant. Vs. M/s. Chalasani Education Trust, No.420, Chalasani Main Road, Whitefield Road, Bangalore-560 066. ….. Respondent. PAN AABTC 0124G Appellant By : Shri G. Kamaladhar, D.R. Respondent By : Dr.N.Suresh, C.A. Date of Hearing : 05.04.2017. Date of Pronouncement : 26.04.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by th…

ITO, Bangalore vs. Shanthi Charitable Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 896/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, DRFor Respondent: Shri Narendra Sharma, Advocate
Section 11Section 11(1)Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.896/Bang/2016 (Assessment Year : 2011-12) Income Tax Officer (Exemptions), Ward 3, Bangalore. …. Appellant. Vs. M/s. Shanthi Charitable Trust, Kaggadasapura Main Road, Vignanagar, New Thippasandra Post, Bangalore-560 075. ….. Respondent. PAN AAFTS 7870M Appellant By : Shri G. Kamaladhar, DR. Respondent By : Shri Narendra Sharma, Advocate. Date of Hearing : 6.4.2017. Date of Pronouncement : 18.04.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This ap…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH “F” NEW DELHI ) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2267/Del./2013 Assessment Year : 2009–10 Patanjali Yogpeeth (Nyas) ADIT [Exemptions] D–13, Pushpanjali Enclave, Vs. Range : II, Pitampura, DELHI. New Delhi. PAN : AABTP 0560 H (Appellant) (Respondent) Appellant by : Shri Ajay Vohra, Sr. Adv.; & Shri Rohit Jain, Adv.; Respondent by : Shri N. C. Swain, CIT [DR]; Date of Hearing : 19.01.2017 Date of Pronouncement : 09.02.2017. O R D E R PER I. C. SUDHIR, J. M. : The assessee has questioned first appellate…

Asst.C.I.T., Mangalore vs. Vishwachetan Foundation, Hubli

In the result, the appeal of revenue is dismissed

ITA 1040/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Aug 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, JCIT (D.R)For Respondent: Shri H. N. Khincha, C.A
Section 11Section 13(1)(e)Section 13(2)(a)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. No.1040/Bang/2015 (Assessment Year : 2010-11) The Asst. Commissioner of Income Tax (Exemptions), Circle 1, Mangaluru. …. Appellant. Vs. Vishwachetan Foundation, IBMR, 1st Main, Jayanagar, Opp. KIMS, Vidyanagar, Hubbali. ….. Respondent. PAN AAATV 9145M Appellant By : Shri Sunil Kumar Agarwal, JCIT (D.R) Respondent By : Shri H. N. Khincha, C.A. Date of Hearing : 13.07.2016. Date of Pronouncement : 11.8.2016. O R D E R Per Shri Vijay Pal Rao, J.M. : This…

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…80 ITR 579 (MP) (vi) Jyotirmai Club ITA No.647 of 2004 dated 10.11.2014 following its own decision in the case of Siliguri Regulated Matrket Committee. (vii) DIT(E) Vs. Framjee Cawasjee Institute 109 CTR 463 (Bom) (viii) DIT(E) Vs. Chiranjiv Charitable Trust 43 Taxmann.com 300 (Del.) In the aforesaid decisions a view was taken the view that where capital expenditure on acquisition of depreciable asset is considered as application of income for charitable purpose, allowing depreciation on the very same capital asset would not amount to double allowance. The assessee also pointed out that the decision of Escorts L…

M/S Cmr Jnanadhara Trust, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 686/BANG/2015[2009-10]Status: DisposedITAT Bangalore08 Jan 2016AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Shri C.Ramesh, CAFor Respondent: Shri G.Ramesha, JCIT
Section 11(1)(a)Section 12ASection 13(3)Section 60

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2009-10 M/S.CMR Janardhana Trust, Vs. The Assistant Director of No.2, 3rd Cross, 6th A Main, 2nd Income-Tax, (Exemption), Block, HRBR Lay-out, Circle 17(1), Bangalore Bangalore-560043. Pan No. AAATC 0512H APPELLANT RESPONDENT Appellant by : Shri C.Ramesh, CA Respondent by : Shri G.Ramesha, JCIT Date of hearing : 30.12.2015 Date of Pronouncement : 08.01.2016 O R D E R Per N.V. Vasudevan, Judicial Member: This appeal by the assessee is against th…

M/S Pratham Books (Trust), Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 356/BANG/2015[2011-12]Status: DisposedITAT Bangalore28 Oct 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri Bharath L., CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 11Section 11(1)Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Pratham Books (Trust), Vs. The Deputy Director of No.621, 2nd Floor, 5th Main, Income-tax (Exemption), OMBR Layout, Banaswadi, Bangalore. Bangalore – 560 043. PAN: AAATP 7221N APPELLANT RESPONDENT Appellant by : Shri Bharath L., CA Respondent by : Shri Korra Meghanath Chowhan, Addl.CIT(DR) Date of hearing : 07.10.2015 Date of Pronouncement : 28.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the assessee…