DIT (Exemption) v. Jaipur Golden Charitable Clinical Laboratory Trust

311 ITR 365High Court2009#13991 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 11 Section 11(1)(d)Section 12 Section 12A(a)Section 13(8)Section 2(15)Section 2(24)(iia)Section 250

Issues it is cited on

section 11(1)(d)corpus fund corpus donation section 11(1)section 11 interest

Judgments citing DIT (Exemption) v. Jaipur Golden Charitable Clinical Laboratory Trust

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

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

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…ntributions, in order to be voluntary, had to be made willingly and without compulsion and the money was to be gifted or given gratuitously without consideration.’ 14. In the case of DIT (Exemption) v. Jaipur Golden Charitable Clinical Laboratory Trust [2009] 311 ITR 365 (Delhi), on the voluntary nature of donations, made the following observations: ‘From the perusal of the above clause, it is clear that it was optional for the consulting doctors to contribute donations which are also apparent from the fact that only 61 doctors opted for such arrangement out of 141 doctors working for the assessee. The above ment…

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

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

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

ITO (E), Ward- 2(3), New Delhi vs. The Managing Committee of Shivala Apa Gangadhar, Delhi

In the result appeal of the Revenue is dismissed and the petition under Rule 27 of the ITAT Rules by the assessee is allowed for statistical purposes

ITA 226/DEL/2018[2014-15]Status: DisposedITAT Delhi30 May 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 226/Del/2018 िनधा"रण वष"/Assessment Year: 2014-15 Income Tax Officer (E) The Managing बनाम Committee Of Shivala Vs. Ward : 2 (3) Apa Gangadhar, Near Red Fort, New Delhi. Chandni Chowk, Delhi – 110 006. Pan No. Aaatt7829A अपीलाथ"/ Appellant ""थ"/ Respondent

For Appellant: Shri V. Raj Kumar, Adv

Section 11(1)(d)

….8 As regards the observation of the Assessing Officer that the receipts submitted by the appellant have not been signed by the donors but were issued by the society, in the case of DIT (Exemption) v. Jaipur Golden Charitable Clinical Laboratory Trust [(2009) 311 ITR 365 (Delhi)], the Hon'ble Delhi High Court held that where assessee-trust, running a hospital, received donations from consulting doctors working at hospital which donations were voluntary and towards corpus of fund, such donations could not be treated as income of assessee trust. In the said case, during the assessment proceedings it was noticed tha…

The DCIT(Exemptions), Cochin vs. M/S. Chinmaya Mission Educational & Charitable Trust, Cochin

In the result, the appeal filed by the Revenue is dismissed

ITA 330/COCH/2016[2011-12]Status: DisposedITAT Cochin05 Oct 2017AY 2011-12

Bench: S/Shri P K Bansal & George George K, Jm The Deputy Commissioner Of Income Vs Chinmaya Mission Educational & Tax(Exemptions), Kochi. Charitable Trust, Greater Cochin, Nettipadam Road, Ernakulam. ( Appellant) (Respondent)

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

…ITA No 330/Coch/2016 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/SHRI P K BANSAL, VICE PRESIDENT & GEORGE GEORGE K, JM The Deputy Commissioner of Income Vs Chinmaya Mission Educational & Tax(Exemptions), Kochi. Charitable Trust, Greater Cochin, Nettipadam Road, Ernakulam. ( Appellant) (Respondent) PAN No. AAATC 4449H Revenue By Shri A. Dhanaraj, Sr. DR Assessee By Sh P.M. Veeramani, CA Date of Hearing 04/10/2017 05th /10/2017 Date of pronouncement ORDER PER GEORGE GEORGE K,JM: This appeal, at the instance of the Revenue is directed against the order of the CIT-III, Kochi dated 10.05.2…

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)

…was held that donation for specific project shall be treated as corpus donation, and such income falls under section 11(1)(d) of the Act and is not liable to tax. Further, in the case of DIT (Exemptions) vs. Jaipur Golden Charitable Clinical Laboratory Trust: 311 ITR 365, where the assessee-trust, running a hospital, received donations from consulting doctors working at hospital which donations were voluntary and towards corpus of fund, it was held that such donations could not be treated as income of assessee trust. You Honours kind attention in this regard is invited to the decision of the Bangalore Tribunal in…

M/S. Make the Future of Country Educational Society, Rohtak vs. ITO (E), Rohtak

In the result, the Appeal filed by the Assessee stands allowed

ITA 3401/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Jan 2017AY 2012-13

Bench: Shri H.S. Sidhu

For Appellant: Sh. Gautam Jain, Adv. & ShFor Respondent: Sh. Anil Sharma, Sr. DR

Section 11Section 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 234C

…. To support this contention, he relied upon the following cases:- - Appollo Hospital Research Foundation vs. ADIT 241 ITR 26 (AT) - CIT vs. Sathanakvasi Vardhman Vanik Jain Singh 260 ITR (Guj) - DIT vs. Jaipur Golden Charitable Clinical Laboratoru Rust 311 ITR 365 (Del.) - DIT vs. Basanti Devi and Shri Chakhan Lal Garg Education Trust (ITA No. 927/2009 (Del) dated 23.9.2009. - ITO(E) vs. Smt. Basanti Devi & Shri Chakhan Lal Garg Education Trust (ITA No. 5082/D/2010 AY 2002-03 dated 19.1.2011) - ITO vs. Gaudiya Grantha Anuved Trust 60 SOT 137. In view of the above facts and circumstances of the case a…

ADIT (E), New Delhi vs. Unitech South City Educational Charitable Trust, New Delhi

The appeal is dismissed

ITA 2873/DEL/2011[2003-04]Status: DisposedITAT Delhi23 Sept 2015AY 2003-04

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2003-04 Adit(E), Vs. Unitech South City Educational Trust Circle-Iv, Charitable Trust, New Delhi. 6-Co,,Unity Centre, Saket, New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In Ita No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational Vs. Adit(E), Charitable Trust, Trust Circle-Iv, 6-Co,,Unity Centre, Saket, New Delhi. New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent)

For Appellant: Shri J.P. Chandrakar, Sr. DR

Section 11(1)(a)Section 11(1)(d)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “H” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment Year: 2003-04 ADIT(E), vs. Unitech South City Educational Trust Circle-IV, Charitable Trust, New Delhi. 6-Co,,unity Centre, Saket, New Delhi. (PAN: AAATU1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In ITA No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational vs. ADIT(E), Charitable Trust, Trust Circle-IV, 6-Co,,unity Centre, Saket, New Delhi. New Delhi. (PAN: AAATU1693H) (Appellant) (Respondent) Assessee by: Shri J.P. Chandrakar, Sr. DR Assessee…