Which sections of the Income Tax Act does DIT(Exemption) v. Trustees of Singhania Charitable Trust come up under?

It is most often cited in judgments turning on Section 1961, Section 11(2), Section 143(3), Section 12A, Section 11, Section 11(1)(a).

DIT(Exemption) v. Trustees of Singhania Charitable Trust

Q: How many judgments cite DIT(Exemption) v. Trustees of Singhania Charitable Trust?

44 judgments on BharatTax cite DIT(Exemption) v. Trustees of Singhania Charitable Trust (199 ITR 819), spanning 2014 to 2025.

199 ITR 819High Court1993#2623 most cited

What is DIT(Exemption) v. Trustees of Singhania Charitable Trust authority for?

The specification of purposes for accumulation of income under section 11(2) of the Income-tax Act, 1961, must be specific and cannot be a mere listing of all general charitable objects of the trust. A general or routine purpose for accumulation does not satisfy the statutory conditions for exemption.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2014 to 2025.

Also referred to as

DIT(Exemption) v. Trustees of Singhania Charitable Trust · 199 ITR 819 · section 11(2) · accumulation of income · charitable trust exemption · specific purpose · general objects · Form No. 10 · Income-tax Act 1961 · section 11(1)(a) · specification of purposes

Sections most often in play

Section 1961 Section 11(2)Section 143(3)Section 12A Section 11 Section 11(1)(a)Section 250 Section 12

Issues it is cited on

section 11(2)(a)section 10(20a)accumulation of income section 13(8)section 10(20)section 11(2)section 12aa(3)section 58 section 13(1)(d)section 11(3)section 11(6)section 11(5)

Judgments citing DIT(Exemption) v. Trustees of Singhania Charitable Trust

The Bombay Catholic Sabha, Mumbai vs. ITO Exemption Ward 2(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3793/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Mar 2024AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3793/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Bombay Catholic बिधम/ Ito (Exem)-2(4) Sabha Piramal Chamber, Lal Vs. St. Michael’S Church Baug, Parel, Mumbai- Compound, Mahhim (W), 400012. Mumbai-400016. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatt3348L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mandar Vaidya Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 07/03/2024 घोषणा की तारीख /Date Of Pronouncement: 20/03/2024 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ashok Kumar Ambastha (Sr. AR)

Section 11Section 11(2)

…requirement of specification of purpose of accumulation has not been satisfied and therefore he denied deduction u/s 11(2) of the Act by relying on the decision of the Hon’ble Calcutta High Court in the case of DIT Vs. Trustees of Singhania Charitable (1993) (199 ITR 819) (Cal), and thus he disallowed Rs.38,38,781/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to dismiss the same. Aggrieved, the assessee is before us. 4. We have heard both the parties and perused the records. We note that the assessee filed its return of income on 23.09.2016 along with the Income & Expenditu…

Baljeevan Trust, Mumbai vs. Income Tax Officer (Exem. Ward 1(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1872/MUM/2023[2016-2017]Status: DisposedITAT Mumbai12 Dec 2023AY 2016-2017

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1872/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Bal Jeevan Trust बिधम/ Ito (E), Ward-1(1) A/14, Sterling Apartments, Piramal Chamber, Lal Vs. Peddar Road, Mumbai- Baug, Parel, Mumbai- 400026. 400012. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb2973M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri J. D. Mistri Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 29/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Trust Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 15.03.2023 For The Assessment Year 2016-17. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) In Not Allowing The Accumulation Of Rs.30 Lakhs As Per Section 11(2) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Read With Rule 17 Of The Income Tax Rules, 1962 (Hereinafter “The Rules”).

For Appellant: Shri J. D. MistriFor Respondent: Shri S. N. Kabra (Sr. AR)

Section 11Section 11(1)(a)Section 11(2)Section 12A

…st. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A)/NFAC who reiterated the view of the AO and after citing the decision of the Hon’ble Calcutta High Court in the case of Director of Income Tax v Trustees of Singhania Charitable Trust (1993) 199 ITR 819 (Cal) and the decision of the Hon’ble Punjab & Harayana High Court in the case of Maharaja Ranjit Singh War Museum v CIT order dated 20.03.2020 (ITA. No.259 of 2019), Ld CIT(A) held that since the reason given for accumulation was not specific and is only a reiteration of the broad objectives of the trust, the assessee doesn’t satisfy the require…

M/S Board of Examination for Seafarers Trust, Mumbai vs. Ld Assistant Commissioner of Income Tax, Central Circle 5(3), Mumbai

ITA 300/MUM/2023[2019-20]Status: DisposedITAT Mumbai19 May 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Kartik Natrajan, CAFor Respondent: Shri Chetan M. Kacha, Sr. AR

Section 11(2)Section 12A

…ase and under the circumstances and in law, the Ld. CIT(A) has erred in disregarding the Form 10 filed by the Appellant and placing reliance upon the ruling of the Hon'ble Kolkata High Court in the Director of Income tax vs. Singhania Charitable Trust [(1993) 199 ITR 819)] as the facts were completely different in that case. 4. In the facts of the case and under the circumstances and in law, the Ld. CIT(A) erred in denying accumulation claimed u/s 11(2) of the Act by alleging that the appellant had not shared any concrete action / plan with the Ld. Assistant Commissioner of Income-tax Central Circle 5(3), Mumbai…

M/S Board of Examination for Seafarers Trust, Mumbai vs. Ld Assistant Commissioner of Income Tax, Central Circle 5(3), Mumbai

ITA 299/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 May 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Kartik Natrajan, CAFor Respondent: Shri Chetan M. Kacha, Sr. AR

Section 11(2)Section 12A

Insurance Institute of India, Mumbai vs. ACIT(Exem) Circle-1, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1610/MUM/2020[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Insurance Institute Of India Acit (Exem), Circle-1, C-45, Block G, Bandra Kurla Complex, Mumbai Vs. Bandra (E), Mumbai-400 051 Pan/Gir No. Aaat 11174 R (Appellant) : (Respondent) Assessee By : Shri Ketan Vajani : Shri Tejinder Pal Singh Anand Revenue By : 25.11.2022 Date Of Hearing Date Of Pronouncement : 20.02.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of Learned Commissioner Of Income Tax (Appeals) („Ld.Cit(A) For Short), Passed U/S.250 Of The Income Tax Act, 1961 („The Act'), Pertaining To The Assessment Year („A.Y.‟ For Short) 2016-17. 2. The Assessee Has Challenged This Appeal On The Grounds Of Disallowance Of Exemption U/S. 11 R.W.S. 12A Of The Act For The Reason That The Purpose Of Accumulation U/S.11(2) Specified By The Assessee Are Vague & General & The Purposes Stated Are Beyond The Memorandum Of Association (Moa For Short) Of The Assessee. 3. The Brief Facts Are That The Assessee Is An Institution Registered Under The Societies Registration Act, 1860, Established In The Year 1955And The Assessee Was Formerly

For Appellant: Shri Ketan VajaniFor Respondent: 25.11.2022

Section 10Section 11Section 11(2)Section 12ASection 143(3)Section 250

…ructing as the prime objective of the assessee which was to impart education related to insurance and was in no way concerned with the real estate activities. The ld. CIT(A) relied on the decision of the DIT(E) vs. Trustee of Singhania Charitable Trust [1993] 199 ITR 819 (Cal) and CIT vs. M. Ct. Muthiah Chettiar Family Trust [2000] 245 ITR 400 (Mad), which held that the purpose of accumulation should be specified to enable the A.O. to see if the accumulation was for the purpose mentioned in Form No.10. The ld. CIT(A) also relied on various other decisions. The ld. CIT(A) had also differentiated the decisions reli…

Seth Damji Laxmichand Jain Dharma Sthanak, Mumbai vs. ITO (Exe)-1(1), Mumbai

In the result, assessee appeal is allowed

ITA 65/MUM/2021[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Hema KatariaFor Respondent: Shri B.K. Bagchi

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

…tiate its purposes of accumulation with any concrete plan of action supported with documentary evidences. The Assessing Officer has placed reliance on the decision of Hon'ble Calcutta High Court in the case of DIT(E) vs. Trustees of Singhania Charitable Trust 199 ITR 819 wherein, it was held that the assessee is entitle to claim accumulation only if detailed 5 ITA.NO. 65/MUM/2021 (A.Y: 2011-12) Seth Damji Laxmichand Jain Dharma Sthanak specific purpose is specified by the assessee. Accordingly, the Assessing Officer has disallowed the claim for accumulation u/s 11(2) of the Act for a sum of Rs.1,95,00,000/- and…

ACIT(Exemption), Circle-2, Chandigarh vs. M/S Haryana Livestock Development Board, Panchkula

ITA 230/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh16 Jun 2021AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 230/Chd/2020 िनधा"रण वष" / Assessment Year : 2014-15 बनाम The Acit (Exemptions), M/S Haryana Livestock Development Circle-2, Board, Plot No. 9-12, Pashudhan Bhawan, Chandigarh Sector-2, Panchkula "थायी लेखा सं./Pan No: Aaaah1452Q अपीलाथ"/Appellant ""यथ"/Respondent Hearing Though Video Conferencing राज"व क" ओर से/ Revenue By : Smt. C. Chandrakanta, Cit िनधा"रती क" ओर से/Assessee By : Shri A.K. Sood, C.A. सुनवाई क" तारीख/Date Of Hearing : 20.04.2021 उदघोषणा क" तारीख/Date Of Pronouncement : 16.06.2021 आदेश आदेश/Order आदेश आदेश

For Appellant: Shri A.K. Sood, C.AFor Respondent: Smt. C. Chandrakanta, CIT

Section 11Section 11(2)Section 12A

…ssee's Memorandum of Association, which are extension of objects of the assessee. iv. That on the facts and circumstances of the case, the Ld, CIT(A) has erred in law in not taking in consideration the judicial pronouncement of Hon'ble High Court, reported in 199 ITR 819, which goes to the root of the matter, and wherein it is mentioned that it is not sufficient to merely indicate objects of the trust to be eligible for accumulation under section 11(2). v. That the appellant craves to leave, add or amend the grounds of appeal on or before the appeal heard and disposed off. 3. Brief facts of the case are that th…

Shree Shree Mohanananda Samaj Seva Samity, Kolkata vs. ITO(E) WD-1(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2650/KOL/2019[2010-11]Status: DisposedITAT Kolkata05 Jun 2020AY 2010-11

Bench: Shri P.M. Jagtap(Kz)] I.T.A. No. 2650/Kol/2019 Assessment Year: 2010-11 Shree Shree Mohanananda Samaj Seva Samity.......................................………........Appellant Ae-467, Salt Lake City, Kolkata – 700 064. [Pan: Aadts 7675 N] Vs Ito, (Exemption)Ward 1(3) Kolkata...................……………………………………….....Respondent 10B, Middleton Row, Kolkata – 700 071. Appearances By: Shri V.N. Datta, Advocate Appearing On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, Sr. Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 12, 2020 Date Of Pronouncing The Order : June 05, 2020 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 25, Kolkata Dated 18.10.2019 & The Issue Involved Therein Relates To The Disallowance Of Assessee’S Claim For Exemption Of Rs. 13,48,365/- U/S 11(2) Of The Income Tax Act, 1961. 2. The Assessee In The Present Case Is A Trust Which Is Registered U/S 12A Of The Income Tax Act, 1961. The Return Of Income For The Year Under Consideration Was Filed By The Assessee On 08.11.2010 Declaring Its Total Income At Nil. Although The Said Return Was Initially Processed By The Ao U/S 143(1) Of The Act, The Assessment Was Subsequently Reopened By Him & A Notice U/S 148 Was Issued By Him To The Assessee On 26.03.2015. In Reply, A Letter Was Filed By The Assessee Requesting That The Return Filed Originally On 08.11.2010 Be Treated As The Return Filed In Response To Notice U/S 148. As Noticed By The Ao, The Assessee Had Set Apart A Fund Of Rs. 13,48,365/- During The Year Under Consideration By Virtue Of Section 11(2) Of The Act. In 2 I.T.A. No. 2650/Kol/2019 Assessment Year: 2010-11 Shree Shree Mohanananda Samaj Seva Samity

Section 11(2)Section 12ASection 143(1)Section 143(3)Section 144Section 148

…me of the Act is applicable for exemption for public charitable trust u/s 11(2) has to be for specific purposes for which the assessee wants to apply its funds. The AO relied on the judgment reported in D.I. (Exemption) vs Trust of Singhania Charitable Trust (199 ITR 819). The judgment relied on by the AO is not applicable to the facts and circumstances of the case, in so far as in the abovementioned case, the resolution passed by the Board of Trustees of the Trust was as follows: ‘That consent be and is hereby accorded that, out of the balance of unapplied income of Rs. 1,94,125/- for the year, the sum of Rs. 68…

National Stock Exchange Investor Protection Fund Trust, Mumbai vs. Assistant Director of Income Tax (E)-II(2), Now Deputy Commissioner of Income Tax-2(1)Exemption, Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 2359/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Dec 2019AY 2011-12

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri J.D. Mistry, Sr. CounselFor Respondent: Shri Santanu Kumar Saikia, D.R

Section 10Section 11Section 11(1)Section 11(2)Section 13(1)(c)Section 143(3)Section 4

…it as may be determined by the Trustees “ and " for such other purpose of the public utility as the trustees may deem fit". Further, AO has relied upon the judgment of Hon'ble Kolkata High Court in the case of D1T(E] vs. Trustees of Singhania Charitable Trust 199 ITR 819 wherein it was held that the purpose of accumulation mentioned in Form No. 10 cannot be too general, which is applicable to the facts of the appellant's case in view of the generality of the purpose mentioned in the Form 10. Further the AO has discussed and distinguished the case laws relied upon by the appellant. In view of these facts and the l…

Income Tax Officer (Exemptions), Rajahmundry vs. Agricultural Market Committee, Undi

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 610/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Undi, West Godavari District. Pan No. Aaala 0675 M (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appalra Raju– Sr.DR

Section 11Section 11(2)Section 143Section 143(3)Section 148

…The Assessing Officer without following the directions of the C.O.No. 45/VIZ/2019 (M/s. Agricultural Market Committee) ITAT, considered the judgment of the Hon'ble Calcutta High Court in the case of DIT (Exemptions) Vs. Trustees of Singhania Charitable Trust (199 ITR 819) denied the claim of the assessee, which is contrary to the direction given by the ITAT. Therefore, in our opinion, the Assessing Officer is not correct in not following the direction of the ITAT and also denial of exemption u/sec. 11(2) of the Act. On appeal, ld. CIT(A) by considering the decision of the Hon'ble Gujarat High Court in the case of…

Income Tax Officer (Exemptions), Rajahmundry vs. Agricultural Market Committe, Akiveedu

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 316/VIZ/2018[2005-2006]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2005-2006

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Siddhantham Road, Market Yard, Akiveedu, W.G. District. Pan No. Aakfa 8420 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appalra Raju– Sr.DR

Section 10(20)Section 11Section 11(2)Section 11(5)Section 12ASection 143(3)

…e) 4. The Assessing Officer has passed the assessment order u/sec. 143(3) r.w.s. 254 of the Act on 30/03/2015 by observing that as per the decision of the Hon'ble Calcutta High Court in the case of DIT (Exemptions) Vs. Trustees of Singhania Charitable Trust (199 ITR 819) accumulation should be specific purpose and also noticed that the Hon'ble ITAT, Visakhapatnam Bench has no occasion to consider the judgment and therefore the Assessing Officer again disallowed the claim made by the assessee for accumulation of income. He also observed that originally the assessee filed Form No.10 dated 22/12/2008 reflecting acc…

Muniwar Abad Charitable Trust, Mumbai vs. Dy Director of Income Tax (Exemptions) - I(1), Mumbai

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

ITA 2176/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Ramlal Negi (Jm)

Section 11Section 11(2)Section 12ASection 2(15)

…but purpose of accumulation is vague. Further, no specific fund is created in the books of accounts setting aside these funds for a specific project. In this connection, your attention is drawn to the ratio of DIT (E) Vs Trustees of Singhania Charitable Trust 199 ITR 819 wherein the Hon'ble Calcutta High Court has held that the accumulation is permissible only if detailed specific purpose is specified by the assessee. ……. 4.7 The above purposes are general in nature and cannot construed by any stretch of imagination to be definite and concrete purpose or purposes. The Assesses has also not been able to substantia…

Muniwar Abad Charitable Trust, Mumbai vs. DDIT (E) I(1), Mumbai

In the result, the appeal is allowed

ITA 1722/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Muniwar Abad Charitable Dy. Director Of Trust Income-Tax Vs. 405A/407, Jolly Bhavan No. 1, (Exemption)-I-(1), 10, New Marine Lines, 6Th Floor, Piramal Mumbai-400020. Chambers, Lalbaug, Parel, Mumbai-400012. Pan No. Aaatm0140K Appellant Respondent Assessee By : Mr. B.V. Jhaveri, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 06/02/2018 Date Of Pronouncement : 11/04/2018

For Appellant: Mr. B.V. Jhaveri, ARFor Respondent: Mr. Ram Tiwari, DR

Section 11Section 11(2)Section 143(3)

…The Commissioner (Appeals) erred in holding that the quantum of accumulation u/s. 11(2) of the Act is not given in Form No. 10. 4. The Commissioner (Appeals) erred in holding that the decision in the case of DIT(E) vs. Trustees of Singhania Charitable Trust (199 ITR 819) is fully applicable to the assessee trust. 5. The Commissioner (Appeals) erred in not following the decision of the Hon. Appellate Tribunal in the case of the assesses trust for A.Y. 2009-10 dated 22nd March. 2013 which is binding on him. 6. The order of the Commissioner (Appeals) denying the benefits of sec. 11 of the Act and disallowing the ac…

Sree Sree Mohanananda Brahmachari Medical Welfare Trust, Kolkata vs. DDIT(E)-1, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1333/KOL/2014[2002-2003]Status: DisposedITAT Kolkata15 Nov 2017AY 2002-2003

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2014 (िनधा"रणवष" / Assessment Year: 2002-03 Sree Sree Mohanananda Vs. Ddit(E)-I, Kolkata Brahmachari Medical Welfare Trust 10B Middleton Row, Kolkata- Ae-467, Salt Lake City, 700071 Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईक"तारीख/ Date Of Hearing : 17/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 15/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2002-03, Is Directed Against An Order Passed By The Cit(Appeals)-Xiv, Kolkata, In Appeal No.762/Cit(A)-Xiv/2011-12, Dated 18.03.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Grounds Of Appeal Raised By The Assessee Reads As Under: “1.For That The Order Of Assessment Is Void Ab Initio, Bad In Law & Is Neither Tenable In Law Nor In Facts. 2.For That The Assessment Order Is Opposed To Requirement In Law & Without Jurisdiction. 3.For That The Assessment Is Made In Arbitrary, Violence Of Natural Justice, Without Application Of Mind & Not Tenable In Law. 4.For That The Order Of Authorities Below Is Grossly Unjustified In Disallowing The Claim Of Rs.54,83,854/- U/S 11(2) Of The Act. The Contention Of The Assessing Officer Is Neither Tenable In Law Nor In Facts.

For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 13(1)(c)Section 13(3)Section 143(3)Section 254

…by amendment of trust by the trustees in exercise of power conferred on them, the first proviso to Section 13(1)(c)(ii), lifting the bar of s. 13 would not apply. The ld DR for the Revenue also relied on the judgment of Trustees of Singhania Charitable Trust, 199 ITR 819 ( Cal), wherein it was held that for purposes of accumulation of income under section 11(2), assessee must specify in the notice in Form 10 the concrete nature of the purpose(s) for which accumulation is being made.The ld DR further relied on the judgment ofChampa Charitable Trust Vs. CIT [214 ITR 764(Bombay), wherein it was held that Bar of s. 1…

D.D.I.T (E) - I, Kolkata vs. Shree Shree Mohanananda Brahmachari Medical Welfare Trust, Kolkata

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

ITA 1042/KOL/2013[2003-04]Status: DisposedITAT Kolkata18 Oct 2017AY 2003-04

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1042/Kol/2013 (िनधा"रणवष" / Assessment Year: 2003-04 Ddte(E)-I, Kolkata Vs. Shree 5Th Floor, 10B Middleton Row, Mohananandabrahmachari Kolkata-700071 Medical Welfare Trust Ae-467, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2003-04, Is Directed Against An Order Passed By The Cit(Appeals), Jalpaiguri, In Appeal No.763/Cit(A)-Xiv/11-12, Dated 06.03.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate

Section 11Section 11(2)Section 13Section 143Section 143(3)Section 254

…m, the first proviso to Section13(1)(c)(ii), lifting the bar of s. 13 would not apply. The ld DR for the Revenue also relied on the judgment of Trustees of Singhania Charitable Shree MohananandaBrahmachari Medical Welfare Trust Assessment Year: 2003-04 Trust, 199 ITR 819 ( Cal), wherein it was held that for purposes of accumulation of income under section 11(2), assessee must specify in the notice in Form 10 the concrete nature of the purpose(s) for which accumulation is being made. The ld DR further relied on the judgment of Champa Charitable Trust Vs. CIT [214 ITR 764(Bombay), wherein it was held that Bar of s.…

Commissioner of Income Tax (Exemption) vs. Fashion Design Council of India

ITA/375/2016HC Delhi29 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11Section 11(2)

…omote the fashion industry etc. andTotake such other steps as the trustee consider as being in tune withthe aforesaid objective of the trust." 6. Relying on the decision of the Calcutta High Court in DCIT (Exe) v. Trustees of Singhania Charitable Trust (1993) 199 ITR 819 (Cal), it is submitted by Ms. Gurung that above resolution is vague and general and does not satisfy the legal requirement for the purposes of claiming exemption under Section 11 (2) of the Act. It is urged that a specific purpose in the form of a project for which the funds are earmarked must be indicated. 7. On the other hand, learned counsel f…

DCIT, Bangalore vs. The Mysore Education Society, Bangalore

In the result, the appeal of revenue is dismissed

ITA 1346/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Sept 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Shri A R V Sreenivasan, JCIT (D.R)For Respondent: None

Section 11Section 11(1)(a)Section 11(2)

…fficer has disallowed the exemption under Section 11 to the extent of the excess accumulation of income in view of the judgment of Hon'ble Kolkata High Court in the case of Director of Income Tax (Exemption) Vs. Trustees of Singhania Charitable Trust (1993) 199 ITR 819 (Cal). The ld. DR has further contended that even the Hon'ble Madras High Court in the case of CIT Vs. Muttaiah 245 ITR 400 (Mad.) has taken similar view. Thus the ld. DR 4 has submitted that the Assessing Officer is justified in rejecting the claim of exemption in respect of excess accumulation of income. 5. Having considered the submission…

Fashion Design Council of India, New Delhi vs. ADIT (E), New Delhi

In the result appeal of the assessee is allowed

ITA 979/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Oct 2015AY 2007-08

Bench: Sh. A.T.Varkey, Jm & Sh. Prashant Maharishi, Am Asstt. Year : 2007-08

For Appellant: Ms. Lalitha Krishnamarthy,CAFor Respondent: MS. Nandita Kanchan, CIT. DR

Section 11(1)(B)Section 11(2)Section 12

…inable purposes for the accumulation of income. According to CIT (A) accumulation in global manner is not envisaged u/s 11(2) of the Act. Therefore relying on the decision of Honorable Calcutta High court in DCIT (Exe) V Trustees of Singhanai Charitable Trust 199 ITR 819 dismissed the appeal of the assessee on this count. Regarding the disallowance of depreciation the CIT (A) relying on the decision of Hon’ble Supreme court in Escorts Ltd. vs. Union of India 199 ITR 43 holding that it is double deduction dismissed the appeal of the assessee. Aggrieved with the order of CIT (A) assessee is in appeal before us. 04…

Deputy Director of Income Tax (Exemption), Bangalore vs. Ohio University Christ College Academy for Management Education, Bangalore

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

ITA 1075/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Oct 2015AY 2008-09

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate

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

…no decision of jurisdictional High Court on this issue and majority of the decisions of other High Courts are in favour of the revenue including the decisions of Hon'ble High Court of Calcutta in the case of DIT(E) Vs. Trustees of Singhania Charitable Trust (199 ITR 819) and Hon'ble High Court of Madras in the case of CIT Vs. Muttaiah Chettiar Family Trust (245 ITR 400).” 4. A. Disallowance of Faculty Teaching Charges payable to Ohio University (for both A.Ys. 2008-09 & 2009-10). 4.1 In the course of assessment proceedings, the Assessing Officer observed that the assessee had claimed application of income under…

Vidyaniketan Education and Cultural Trust, Bangalore vs. Assistant Director of Income Tax (Exemption), Bangalore

In the result, the appeal by the Assessee is allowed, while the stay petition by the Assessee is dismissed

ITA 1349/BANG/2014[2009-10]Status: DisposedITAT Bangalore23 Jun 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P.George

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Dr. Shankar Prasad, K., Jt. CIT(DR)

Section 11(2)Section 143(3)Section 32Section 35(2)(iv)

…ld the order of the AO by following the decision of the Hon’ble Madras High Court in the case of M.C. Muthiah Chettiar Trust 245 ITR 400 (Mad) wherein following the decision of the Hon’ble Calcutta High Court in the case of DIT Vs. Singhania Charitable Trust 199 ITR 819 (Cal), it was held that the purpose of accumulation has to be mentioned specifically otherwise the accumulation claimed can be disallowed. 15. Aggrieved by the order of the CIT(A) the Assessee has preferred the present appeal before the Tribunal. 16. We have heard the rival submissions. The learned DR relied on the order of the CIT(A) and the…