DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust

199 ITR 215High Court1993#4811 most cited

What is DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust authority for?

The 'income' contemplated by Section 11 is the real income, not merely the assessed or assessable income, and income from property held under trust must be arrived at in a normal commercial manner. This implies that statutory deductions under Section 14 are not applicable when income from property held under trust is excluded.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Girdharilal Shewnarain Tantia Trust · 199 ITR 215 · HC 1993 · Section 11 · real income · assessable income · commercial manner · statutory deductions · application of income

Sections most often in play

Section 11Section 13Section 13(2)Section 13(2)(a)Section 13(2)(b)Section 13(2)(g)Section 13(3)Section 13(3)(b)

Issues it is cited on

section 10(23c)(iv)section 11(3)proviso to section 2(15)section 251(2)assistant directorsection 11(2)section 11(1)section 10(23c)section 2(15)application of incomespeaking ordersection 10

Judgments citing DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust

The Commissioner of Income Tax-III vs. M/S. Soma Enterprises Ltd

ITTA/209/2010HC Telangana16 Jul 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

ITO Exemption 2 4 Mumbai, Mumbai vs. Vaibhav Medical and Education Foundation, Mumbai

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

ITA 5494/MUM/2024[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

For Appellant: S/Shri Ronal Doshi a/w Deep ChouhanFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 11Section 12ASection 13(1)Section 13(2)(a)Section 13(2)(b)Section 13(3)Section 142(1)Section 143(2)Section 145Section 24

…Board of Direct Taxes dated 19th June, 1968, reproduced in V.S. Sundaram's Law of Income Tax in India, 11th Edn., p. 798.” 19. We further find that the Hon’ble Calcutta High Court in DIT(Exemption) vs. Girdhari Lal Shewnarain Tantia Trust, reported in (1993) 199 ITR 215 (Kol), rendered similar findings and held that the income from the property held under trust has to be arrived at in a normal commercial manner and when the income from property held under trust as such is excluded, there is no scope for computing the income from house property by applying the provision of section 14 of the Act. The relevant find…

Commissioner of Income Tax vs. M/S Jamnalal Bajaj Foundation

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…characteristics of Section 11 and charitable institutions being held liable to adhere to its prescriptions. It further observed that deductions which are otherwise allowable under the Act 13 (1993) 199 ITR 215 Digitally Signed By:KAMLESH KUMAR Signing Date:31.05.2024 14:45:18 Signature Not Verified ITA 808/2017 Page 24 of 24 to a case not regulated by Section 11 would have no bearing upon the percentage of accumulation and application which are otherwise constructed in terms of that provision. That is clearly not the issue which arises he…

Commissioner of Income Tax vs. M/S Jamnalal Bajaj Foundation

ITA-808/2017HC Delhi31 May 2024
Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…characteristics of Section 11 and charitable institutions being held liable to adhere to its prescriptions. It further observed that deductions which are otherwise allowable under the Act 13 (1993) 199 ITR 215 Digitally Signed By:KAMLESH KUMAR Signing Date:31.05.2024 14:45:18 Signature Not Verified ITA 808/2017 Page 24 of 24 to a case not regulated by Section 11 would have no bearing upon the percentage of accumulation and application which are otherwise constructed in terms of that provision. That is clearly not the issue which arises he…

India Itme Sociey, Mumbai vs. CIT (Exemption), Mumbai

In the result, Appeal of assessee is allowed for both the years

ITA 722/MUM/2021[2016-17]Status: DisposedITAT Mumbai27 Feb 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…ed become deemed income. Deemed income cannot be accumulated. Only real and actual income can be accumulated. Such is the view ITA no.721 & 722/Mum/2021 India ITME Society; A.Y. 15–16 & 16–17 of ITAT in B N Gamadia Parsi Trust 77 TTJ 274 and Kol High court in 199 ITR 215 in Tantias case as well as Madras High court in Rao Bahadur's case 135 ITR 485. Thus on the debatable issue, when LD AO has taken one view, revision u/s 263 of the Act is prohibited. 015. The LD CIT DR relied up on the order of the LD PCIT. He submitted that view that is unsustainable taken by the LD AO makes the order erroneous and prejudicial…

India Itme Sociey, Mumbai vs. CIT (Exemption), Mumbai

In the result, Appeal of assessee is allowed for both the years

ITA 721/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Feb 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…ed become deemed income. Deemed income cannot be accumulated. Only real and actual income can be accumulated. Such is the view ITA no.721 & 722/Mum/2021 India ITME Society; A.Y. 15–16 & 16–17 of ITAT in B N Gamadia Parsi Trust 77 TTJ 274 and Kol High court in 199 ITR 215 in Tantias case as well as Madras High court in Rao Bahadur's case 135 ITR 485. Thus on the debatable issue, when LD AO has taken one view, revision u/s 263 of the Act is prohibited. 015. The LD CIT DR relied up on the order of the LD PCIT. He submitted that view that is unsustainable taken by the LD AO makes the order erroneous and prejudicial…

Shri Prabhas Patan Jain Swetambermurti Pujak Sangh, Rajkot vs. The Income Tax Officer (Exemption), Ward-2, Rajkot

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 216/RJT/2019[2016-17]Status: DisposedITAT Rajkot22 Feb 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

…ion under sections 11 and 12 of the Act missed the attention of their Lordships or the impact of the difference in the expressions were not brought to their Lordships notice. In fact, a different view was expressed by the Hon’ble Calcutta High Court in [1993] 199 ITR 215 (Cal.) (supra) in a later decision. Under these I.T.A Nos. 377/Rjt/2018 & 216/Rjt/2019 A.Y. 2015-16 & 2016-17 Page No 11 Shri Prabhas Patan Jain Swetambermurti Pujak Sangh vs. ITO circumstances, and in the light of the decision of the Hon’ble Bombay High Court in the case of CIT v. Thane Elec. Supply Co. [1994] 206 ITR 727 (Bom.) at 738 we hold…

Shri Prabhas Patan Jain Swetambermurti Pujak Sangh, Rajkot vs. The Income Tax Officer (Exemption), Ward-2, Rajkot

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 377/RJT/2018[2015-16]Status: DisposedITAT Rajkot22 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

…ion under sections 11 and 12 of the Act missed the attention of their Lordships or the impact of the difference in the expressions were not brought to their Lordships notice. In fact, a different view was expressed by the Hon’ble Calcutta High Court in [1993] 199 ITR 215 (Cal.) (supra) in a later decision. Under these I.T.A Nos. 377/Rjt/2018 & 216/Rjt/2019 A.Y. 2015-16 & 2016-17 Page No 11 Shri Prabhas Patan Jain Swetambermurti Pujak Sangh vs. ITO circumstances, and in the light of the decision of the Hon’ble Bombay High Court in the case of CIT v. Thane Elec. Supply Co. [1994] 206 ITR 727 (Bom.) at 738 we hold…

ITO(Expeption) Ward-1(1), New Delhi vs. All India Fine Arts & Crafts Society, New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1648/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…impugned order, it is evident that without hearing the assessee the Ld. Commissioner has decided the issue on the basis of the decision of the position of law as considered in Director of Income Tax (Exemption) Vs. Girdharilal Shewnarain Tantia Trust [(1993) 199 ITR 215 (Cal.) and in the case of B.N. Gamadia Parsi Hunnarshala Vs. Asstt. DIT (Exemption) [(2002) 77 (Mum.), however, without hearing the assessee. TTJ 274 Accordingly, without commenting upon the correctness, of the conclusions drawn addressing the procedural shortcoming only, we deem it to appropriate to set aside the orders of the Ld. First Appellat…

ITO (Exception) Ward-1(1), New Delhi vs. All India Fine Arts & Crafts Society, New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1647/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2021AY 2013-14

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…impugned order, it is evident that without hearing the assessee the Ld. Commissioner has decided the issue on the basis of the decision of the position of law as considered in Director of Income Tax (Exemption) Vs. Girdharilal Shewnarain Tantia Trust [(1993) 199 ITR 215 (Cal.) and in the case of B.N. Gamadia Parsi Hunnarshala Vs. Asstt. DIT (Exemption) [(2002) 77 (Mum.), however, without hearing the assessee. TTJ 274 Accordingly, without commenting upon the correctness, of the conclusions drawn addressing the procedural shortcoming only, we deem it to appropriate to set aside the orders of the Ld. First Appellat…

All India Fine Arts & Crafts Society, New Delhi vs. It((Expeption) Ward-1(1), New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1631/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…impugned order, it is evident that without hearing the assessee the Ld. Commissioner has decided the issue on the basis of the decision of the position of law as considered in Director of Income Tax (Exemption) Vs. Girdharilal Shewnarain Tantia Trust [(1993) 199 ITR 215 (Cal.) and in the case of B.N. Gamadia Parsi Hunnarshala Vs. Asstt. DIT (Exemption) [(2002) 77 (Mum.), however, without hearing the assessee. TTJ 274 Accordingly, without commenting upon the correctness, of the conclusions drawn addressing the procedural shortcoming only, we deem it to appropriate to set aside the orders of the Ld. First Appellat…

All India Fine Arts & Crafts Society, New Delhi vs. ITO (E), Ward-1(1), New Delhi

In the result, appeals of the Revenue are dismissed and Appeals of the Assessee are allowed for statistical purposes

ITA 1630/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2021AY 2013-14

Bench: Smt. Diva Singh & Shri O.P. Kant

Section 11(3)Section 2(15)Section 251(2)

…impugned order, it is evident that without hearing the assessee the Ld. Commissioner has decided the issue on the basis of the decision of the position of law as considered in Director of Income Tax (Exemption) Vs. Girdharilal Shewnarain Tantia Trust [(1993) 199 ITR 215 (Cal.) and in the case of B.N. Gamadia Parsi Hunnarshala Vs. Asstt. DIT (Exemption) [(2002) 77 (Mum.), however, without hearing the assessee. TTJ 274 Accordingly, without commenting upon the correctness, of the conclusions drawn addressing the procedural shortcoming only, we deem it to appropriate to set aside the orders of the Ld. First Appellat…

DDIT, Bangalore vs. Cutchi Memom Union, Bangalore

In the result, Revenue’s appeal is dismissed

ITA 878/BANG/2012[2007-08]Status: DisposedITAT Bangalore29 Mar 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2007-08 Ddit, M/S.Cutchi Memon Union, Circle-17(1), No.62-63, 1St Floor, Bengaluru. Chick Bazar Road, Vs. Shivajinagar, Bengaluru-560 051. Pan No : Aaatc 4202 A Appellant Respondent Appellant By : Smt. Ilavarasi R, Addl. Cit(Dr)(Itat) Respondent By : Shri. Ashoka Kulkarni, Advocate Date Of Hearing : 29.03.2021 Date Of Pronouncement : 29.03.2021

For Appellant: Smt. Ilavarasi R, Addl. CIT(DR)(ITAT)For Respondent: Shri. Ashoka Kulkarni, Advocate
Section 10Section 11Section 13Section 14Section 2Section 24

…relied on by the CIT (A) actually favours the 4) department as the High Courts have categorically held that the income derived from trust property must be determined on commercial principles. In fact the Calcutta High Court in its decisions in 159 ITR 280 and 199 ITR 215 have referred to the CBDT Circular in No.5 LXX-6 dated 19.06.1968 which is favorable to the department. 3. Originally this appeal was disposed off by this Tribunal wide order dated 14.08.2013 by partially deciding this appeal in favour of the assessee. The Department, vide order in ITA No.534 of 2013, took up the issue before the Hon’ble Karnatak…

Sindhu Sewa Samaj, Ahmedabad vs. ITO (Exemption), Ward-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1576/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Jun 2020AY 2015-16
For Appellant: Shri S.K. Sadhwani, A.RFor Respondent: Shri Dilip Kumar, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 14Section 143(2)Section 143(3)Section 2(45)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Through Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2015-16 Sindhu Sewa Samaj The ITO(Exemption), Sindhu Bhavan, Ward-2, Room No. 203, 2nd Floor, Exemptions, Plot No. 173, Vs 100 Feet Road, Nature View Building, S.G. Highway, Thaltej, Ashram Road, Ahmedabad-380059 Ahmedabad-380014 PAN: AACTS2591L (Respondent) (Appellant) Revenue by: Shri Dilip Kumar, Sr. D.R. Assessee by: Shri S.K. Sadhwani, A.R. Date of hearing : 01-06-2020 Date of pronouncement : 22-06-2020 आदेश/ORDER PE…

Saurashtra Trust, Mumbai vs. DCIT (E) I(2), Mumbai

In the result, both the appeals are partly allowed as indicated above

ITA 2114/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Dec 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri M Balaganesh, Am आयकर अपील सुं./ Ita No. 2114/Mum/2015 (यिर्ाारण वर्ा / Assessment Year 2010-11) आयकर अपील सुं./ Ita No. 5305/Mum/2015 (यिर्ाारण वर्ा / Assessment Year 2011-12) Saurastra Trust The Dy. Commissioner Of Natvarlal Vepari & Co., Income Tax, (E)-1(2) Chartered Accountants. Mumbai, 5 Th Floor, Piramal बनाम/ Oricon House, 4Th Floor, 12, Chambers, Lalbaug, Vs. K. Dubash Marg, Fort, Mumbai-400 012 Mumbai-400 023 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaats2786B अपीलार्थी की ओर े / Appellant By : Shri Y.P. Trivedi, Vipul Joshi, Ms. Usha Dalal, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Manjunatha Swamy, Dr ुिवाई की तारीख / Date Of Hearing: 06.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 06.12.2019 आदेश / O R D E R

For Appellant: Shri Y.P. Trivedi, Vipul JoshiFor Respondent: Shri Manjunatha Swamy, DR
Section 11Section 12ASection 143(3)Section 23

…n available and flowing from section 11, in terms of section 13(8) of the I.T. Act, 1961, such claim of deduction of earlier year losses is against the provisions of I.T. Act, 1961. The decision in the case of DIT Vs Girdharilal Shewnarain Tantia Trust [1993] 199 ITR 215 / 71 Taxmam 150 (Cal.) is applicable where it was held that - "The income contemplated by the provisions of section 11is the real income and n of the income as assessed or assessable, Since the income form property held under trust has to be arrived at in a normal Commercial manner and 12 | P a g e ITA No.2114 & 5305/Mum/2015 Saurashtra Trust whe…

Abheraj Baldota Foundation, Hospet vs. Deputy Commissioner of Income Tax Circle-1, Bellary

In the result, both the appeals of the assessee are dismissed

ITA 947/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Jul 2019AY 2008-09

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri R.N Siddappaji, Addl. CIT (DR)
Section 11Section 11(2)Section 11(3)Section 143(1)Section 143(3)Section 154

…ation is allowed only if the intention of the assessee is to apply the same for a specific purpose. Thus, assessee cannot claim the benefit of accumulation with respect to the deemed income. In the case of Director of Income-tax v. G. Shewnarain Tantia [1993] 199 ITR 215 (Cal.), the Hon'ble High Court of Calcutta analysed the meaning of the word 'income' used in section 11 of the Act. The Hon'ble Calcutta High Court observed that the 'income' contemplated by the provisions of section 11 is the real income and not income as assessed or assessable. They have also followed the earlier decision of the same High Court…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1790/BANG/2016[2013-14]Status: DisposedITAT Bangalore29 Nov 2017AY 2013-14

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…he following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order, the issue in dispute regarding allowability of depreciation on the assets whic…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1789/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2017AY 2012-13

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…he following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order, the issue in dispute regarding allowability of depreciation on the assets whic…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1788/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2017AY 2011-12

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…he following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order, the issue in dispute regarding allowability of depreciation on the assets whic…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1787/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Nov 2017AY 2010-11

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…he following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order, the issue in dispute regarding allowability of depreciation on the assets whic…