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

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 1786/BANG/2016[2009-10]Status: DisposedITAT Bangalore29 Nov 2017AY 2009-10

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 1785/BANG/2016[2008-09]Status: DisposedITAT Bangalore29 Nov 2017AY 2008-09

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…

M/S. Kongunadu Arts & Science College Council, Coimbatore vs. ACIT, Coimbatore

In the result the appeal of the assessee is dismissed

ITA 2682/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Mar 2017AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Kongunadu Arts & Science V. The Asst. Commissioner Of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 Pan: Aaaak1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 09.03.2017

For Appellant: Shri K. Senthil, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 11Section 12ASection 143(3)Section 250(6)

…that they are following this decision of the Kerala High Court and held the issue in favour of Revenue. The ITAT, while taking this decision, also took cue from the decision of Kolkata High Court order in the case of Girdharilal Shewnarain Tantia Trust [1993] 199 ITR 215 wherein the Court held that "income" contemplated by the provisions of section 11 is the real income and not the income assessed or assessable. In the later decisions in the cases of Tamil Nadu Cricket Association v. Deputy Director of Income-tax (Exemptions), Chennai [2015] 60 taxmann. Com 287 (Chennai - Trib.) and Deputy Director of Income-tax…

Bhartiya Vichar Darshan, Navi Mumbai vs. ITO (E) 1(1), Mumbai

In the result, the appeal is dismissed

ITA 6313/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year 2010-11

For Appellant: Shri Mihir Tanna, ARFor Respondent: Shri Purushottam Kumar, DR
Section 11Section 14Section 143(3)Section 2(15)Section 24

…ing the year is liable to be computed in ‘commercial manner’ without classification under various heads as per decisions in the cases of CIT vs. Rao Bahadur Calavala Cunnan Chetty Charities (Mad) 135 ITR 485, DIT vs. Girdharilal Shewnarain Tantia Trust (1993) 199 ITR 215 (Cal) and CIT vs. Programme for Community Organization (1997) 228 ITR. 2.2 We have heard the rival submissions and perused the relevant material on record. The purpose of bringing the amendment in section 2(15) relating to trust registered under advancement of any other object of general public utility was that number of entities operating on co…