DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust

336 ITR 694High Court2012#8415 most cited

What is DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust authority for?

Denial of exemption under Section 11 of the Income Tax Act is not warranted if donations collected by an educational trust are not challenged by authorities and the source of corpus donations is duly proved.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust · section 11 · exemption denial · corpus donation · capitation fee · Karnataka Educational Institutions (Prohibition of Capitation Fee) Act · 1984

Issues it is cited on

section 13(1)(c)(ii)illegal paymentsection 11(1)(d)third party informationcorpus donationsection 13(3)section 13(1)(c)section 13(1)assistant directorsection 11(1)section 34section 292c

Judgments citing DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust

Deputy Commissioner of Income Tax, Central Circle - 2(4), Bengaluru vs. Sri Adichunchanagiri Shikhana Trust, Mandya

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…lenged by the authorities. Being so, exemption u/s.11 of the Act cannot be denied. 235. Further reference is made to the judgment of the Hon’ble High Court of Karnataka in the case of DIT(E) V. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust, 336 ITR 694 (Karn). In this case, the assessee a social, cultural and educational trust, running educational institutions and having various professional courses filed its return of income for the AY 2001-02. The AO denied exemption u/s.11 of the Act holding that the sums collected towards donations from students were contrary to the Karnataka Educational In…

M/S. Sri . Adichunchanagiri Shilkshana Trust, Mandya vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…lenged by the authorities. Being so, exemption u/s.11 of the Act cannot be denied. 235. Further reference is made to the judgment of the Hon’ble High Court of Karnataka in the case of DIT(E) V. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust, 336 ITR 694 (Karn). In this case, the assessee a social, cultural and educational trust, running educational institutions and having various professional courses filed its return of income for the AY 2001-02. The AO denied exemption u/s.11 of the Act holding that the sums collected towards donations from students were contrary to the Karnataka Educational In…

M/S Gian Sagar Educational & Charitable Trust, Chandigarh vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR
Section 115Section 115BSection 133(6)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri M. Balaganesh, Accountant Member M/s. Gian Sagar Educational Vs. DCIT, and Charitable Trust, Central Circle-29, SCO 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) PAN:AAATG5827B Assessee by : Shri Ravi Pratap Mall, Adv Revenue by: Md. Gayasuddin Ansari, CIT DR Date of final Hearing 23/08/2023 Date of pronouncement 19/10/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-30, New Delhi dated 28.03.2016 for AY 2012-13. 2. The…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…enged by the authorities. Being so, exemption u/s. 11 of the Act cannot be denied. 235. Further reference is made to the judgment of the Hon’ble High Court of Karnataka in the case of DIT(E) V. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust, 336 ITR 694 (Karn). In this case, the assessee a social, cultural and educational trust, running educational institutions and having various professional courses filed its return of income for the AY 2001-02. The AO denied exemption u/s. 11 of the Act holding that the sums collected towards donations from students were contrary to the Karnataka Educational I…

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 277/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

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

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as th…

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 274/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

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

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as th…

ACIT, Exemptions, Vijayawada vs. Sri Prakasha Educational Society, Tunii

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as t…

ACIT, Vijayawada vs. Sri Prakash Educational Society, Tuni

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as t…

ACIT, (Exemptions), Exemptions Circle, Vijayawada vs. Sri Prakash Educational Society, Tuni

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as t…

ITO, Ward (E), Chandigarh vs. Sant Baba Sunder Singh, Barnala

In the result the appeal of the revenue is dismissed said order was pronounced in the open court at the time of hearing itself

ITA 1183/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh01 Mar 2018AY 2008-09

Bench: Ms. Diva Singhassessment Year: 2008-09

For Appellant: Shri Manjit Singh, Sr.DRFor Respondent: Shri Rajit Saldi
Section 10Section 11Section 143(3)Section 68

…of funds by it is for educational purpose only and the utilization exceeded 85%. In this regard reliance is placed on the decision of Hon'ble Karnataka High Court in the case of DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust [2012] 336 ITR 694 (Karnataka). Since, the amounts, in question, have come from third parties the same would have to be treated as income. However, if the said amount is utilized or expended for charitable purpose, then said amount would be eligible for exemption u/s ll(l)(d) of the Act. But for the statistical purposes this ground of appeal is allowed.” 5.2. Cons…

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)

…or the assessment year 2010-11, the CIT(A) relied on the decision of the jurisdictional High Court in the case of ITA Nos.1492 & 1493/Bang/2010 & 675/Bang/2014 Page 5 of 13 DIT(Exemptions) vs. Sri Bellimatha Mahasamsthana Socio Cultural and Educational Trust (336 ITR 694) held that even though the amount was collected as donation, since it was applied for charitable purpose, the same is exempt from tax. 5. Against this background, the assessee-trust is in appeal before us in ITA Nos.1492 & 1493/Bang/2010 for assessment years 2006-07 and 2007-08 and the revenue is in appeal before us in ITA no.675/Bang/2014 for a…

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)

…or the assessment year 2010-11, the CIT(A) relied on the decision of the jurisdictional High Court in the case of ITA Nos.1492 & 1493/Bang/2010 & 675/Bang/2014 Page 5 of 13 DIT(Exemptions) vs. Sri Bellimatha Mahasamsthana Socio Cultural and Educational Trust (336 ITR 694) held that even though the amount was collected as donation, since it was applied for charitable purpose, the same is exempt from tax. 5. Against this background, the assessee-trust is in appeal before us in ITA Nos.1492 & 1493/Bang/2010 for assessment years 2006-07 and 2007-08 and the revenue is in appeal before us in ITA no.675/Bang/2014 for a…

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have also carefully gone through the order of the Tribunal in the case of Nirmal Agricultural Society vs. ITO (71 ITD 152) relied on by the DR. Specifically paragraphs 9 to 12 of that order support the case of the assessee rather than the Revenue. For clarity, we reproduce the said paragraphs as under: "9. But as far as th…

DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust (336 ITR 694) — Cited in 13 Judgments | BharatTax