DIT (Exemption) v. Sabarmati Ashram Gaushala Trust

44 Taxmann.com 141High Court2014#9792 most cited

What is DIT (Exemption) v. Sabarmati Ashram Gaushala Trust authority for?

An assessee's activities do not constitute business or trade if they generate a surplus incidentally while pursuing charitable objects, and are thus not hit by the proviso to section 2(15) of the Act, making them eligible for exemption under sections 11 and 12.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2020.

Also referred to as

DIT (Exemption) v. Sabarmati Ashram Gaushala Trust · 44 taxmann.com 141 · Gujarat High Court · proviso to section 2(15) · charitable purpose · exemption u/s 11 · sections 11 and 12 · trade · commerce · business · incidental surplus

Judgments citing DIT (Exemption) v. Sabarmati Ashram Gaushala Trust

DCIT (E) 2 (1), Mumbai vs. J.K.Trust Bombay, Mumbai

In the result, we do not find that the Tribunal has committed any error and the Tax Appeal is therefore dismissed

ITA 3085/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Nov 2020AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Rakesh Mohan, ARFor Respondent: Mr. A. Mohan, CIT-DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. Commissioner of Income The J.K. Trust Bombay, Tax (Exemption)-2(1), Vs. Ground floor, New Hind House, Room No. 519, 5th floor, Narottam Morarjee Marg, Piramal Chambers, Lalbaug, Bellard Estate, Mumbai-400001. Lower Parel, Mumbai-400012. PAN No. AAATT0611L Appellant Respondent Revenue by : Mr. A. Mohan, CIT-DR Assessee by : Mr. Rakesh Mohan, AR Date of Hearing : 02/11/2020 Date of pronouncement : 04/11/2020 ORDER PER N.K. PRADHAN, A.M. T…

Rajastha Gau Sewa Sangh, Jaipur vs. ITO, Jaipur

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

ITA 113/JPR/2014[2009-10]Status: DisposedITAT Jaipur05 Feb 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 748/Jp/2015 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 (U/S 254/12Aa(1)(B)Of I.T. Act 1961) Cuke M/S. Rajasthan Gau Seva Sangh The Cit(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 113/Jp/2014 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke M/S. Rajasthan Gau Seva Sangh The Ito Vs. Durgapura, Tonk Road, Jaipur Ward- 6(2),Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal, Ca & Shri O.P. Agarwal, Ca Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/12/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm These Two Appeals By The Assessee Are Directed Against The Order Dated 11-09-2015 Of Ld. Cit(Exemptions), Jaipur Passed U/S 12Aa(1)(B) Of The Act As Well As Order Dated 17-12-2013 Of Ld. Cit(A)-Ii, Jaipur

For Appellant: Shri Manish Agarwal, CA and Shri O.P. Agarwal, CAFor Respondent: Shri B.K. Gupta, CIT-DR
Section 11Section 12ASection 12A(1)(a)Section 12A(1)(b)Section 143(3)Section 2(15)Section 254

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 748/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 (u/s 254/12AA(1)(b)of I.T. Act 1961) cuke M/s. Rajasthan Gau Seva Sangh The CIT(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AAATR 0809 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 113/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-1…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 772/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2009-10
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 426/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2012-13
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2658/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2014-15
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2657/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S.United Wayof Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2656/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2010-11
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 3565/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

ITO Exemption Ward, Jamshedpur vs. All India Women'S Conference, Jamshedpur

In the result, both the appeals of the assesse are allowed

ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)

…o to Sec. 2(15) is not applicable to the appellant, society. Appellant also rely upon judgment of honourable Gujarat High Court and of Mumbai Bench of Income Tax Appellant Tribunal — Director of Income Tax (Exemption) vs Sabarmati Ashram Goushala Trust (2014) 44 Taxmann.com 141 (Gujarat) Shree Nashik Panchvati Panjarpole vs Director of Income Tax (Exemption) (2014) 45 Taxmann.com 220 Mumbai Tribunal Asst. Director of Exemption Vs Madras Craft Foundation(2014) 46 Taxman corn 2b2 Chennai Tribunal It is therefore must humbly and respectfully prayed that addition made by learned A.O. may kindly be deleted and returne…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 M/s The J. K. Trust CIT (Exemption) Bombay, R. No.617, 6th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAATT0611L "नधा"रती क" ओर से / Assessee by Shri Rakesh Mohan राज"व क" ओर से / Revenue by Shri…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

DIT (Exemption) v. Sabarmati Ashram Gaushala Trust (44 Taxmann.com 141) — Cited in 11 Judgments | BharatTax