How many judgments cite DIT v. Raghuvanshi Charitable Trust?

32 judgments on BharatTax cite DIT v. Raghuvanshi Charitable Trust (197 Taxmann 170), spanning 2015 to 2026.

Which sections of the Income Tax Act does DIT v. Raghuvanshi Charitable Trust come up under?

It is most often cited in judgments turning on Section 11, Section 11(1)(a), Section 143(3), Section 11(1)(c), Section 11(2), Section 142(1).

DIT v. Raghuvanshi Charitable Trust

197 Taxmann 170High Court2011#3650 most cited

What is DIT v. Raghuvanshi Charitable Trust authority for?

A trust can carry forward a deficit from the current year and set it off against the income of a subsequent year, which is considered an application of income for charitable purposes within the meaning of Section 11(1)(a).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT v. Raghuvanshi Charitable Trust · Section 11 · Section 11(1)(a) · carry forward of deficit · set off against subsequent year income · application of income for charitable purposes

Sections most often in play

Section 11 Section 11(1)(a)Section 143(3)Section 11(1)(c)Section 11(2)Section 142(1)Section 143(2)Section 11(1)

Issues it is cited on

carry forward of losses section 11(1)(a)section 11(1)section 70 application of income section 10(23c)section 12aa section 28 capital expenditure section 12a section 11 section 10

Judgments citing DIT v. Raghuvanshi Charitable Trust

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2621/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R

Section 11Section 12ASection 143(3)Section 70

…- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.:-2620, 2621/Del/2015 Assessment Years: 2010-11, 2011-12 ITO (E) Nav Nirman Sewa Samiti, Ward 2(4), BN-9(east) Shalimar Bagh, Vs. New Delhi. New Delhi – 110 088. (Appellant) (Respondent) Assessee by: None Department by : Shri S.R. Senapati, Sr. D.R. Date of Hearing 27/06/2018 Date of 27/06/2018 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeals have been filed by the revenue against separate impugned order of even date 24.2.2015, passed by Ld…

ITO, New Delhi vs. Nav Nirman Sewa Samiti, New Delhi

In the result appeal of the revenue is dismissed

ITA 2620/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri S.R. Senapati, Sr. D.R

Section 11Section 12ASection 143(3)Section 70

ITO (E), New Delhi vs. M/S. Institute of Peace and Conflict Studies, New Delhi

In the result, the appeal of the department is dismissed

ITA 4306/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Feb 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. K. N. Chary, JM ITA No. 4306/Del/2016 : Asstt. Year : 2010-11 Income Tax Officer(E), Vs M/s Institute of Peace and Conflict Ward-1(2), Studies, B-7/3, Safdarjung Enclave, New Delhi New Delhi-110029 (APPELLANT) (RESPONDENT) PAN/GIR No. AAAAI0747F Assessee by : None Revenue by : Sh. Arun Kumar Yadav, Sr. DR Date of Hearing : 20.12.2017 Date of Pronouncement : 26.02.2018 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 09.05.2016 of the ld. CIT(A)-40, New Delhi. 2. The only ef…

ACIT (Exemption) - 1(1), Mumbai vs. Goregaon Sports Club, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 2141/MUM/2016[2004-05]Status: DisposedITAT Mumbai06 Dec 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Haresh P. Sheth, ARFor Respondent: V. Vidhyadhar, DR

Section 11Section 11(1)(a)Section 143(3)Section 260

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 2140/Mum/2016 (A.Y. 2005-06) The Assistant Commissioner Goregaon Sports Club of Income Tax (Exemption)- Chincholi Bunder, Linking 1(1), Road, Opp. Swagat Park, Vs. 506, 5th Floor, Piramal Malad (West), Chambers, Lalbaug, Mumbai-400 064 Mumbai-400 012 Appellant .. Respondent PAN No. AAATG0279P Revenue by : V. Vidhyadhar, DR Assessee by : Haresh P. Sheth, AR Date of hearing: 04-12-2017 Date of pronouncement : 06-12-2017 O R D E R PER MAHAVIR SINGH, JM: These two appeals by the Revenue are arisi…

ACIT (Exemption) - 1(1), Mumbai vs. Goregaon Sports Club, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 2140/MUM/2016[2005-06]Status: DisposedITAT Mumbai06 Dec 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Haresh P. Sheth, ARFor Respondent: V. Vidhyadhar, DR

Section 11Section 11(1)(a)Section 143(3)Section 260

DCIT (Exemption), New Delhi vs. Subros Educational Society, New Delhi

In the result, the appeal of the department is dismissed

ITA 6240/DEL/2016[2012-13]Status: DisposedITAT Delhi09 Nov 2017AY 2012-13

Bench: Sh. N. K. Saini, Am & Sh. Joginder Singh, Jm Ita No. 6240/Del/2016 : Asstt. Year : 2012-13 Dy. Commissioner Of Income Vs Subros Educational Society, Tax(E), Circle-2(1), G-71, World Trade Centre, New Delhi Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadts2161F Assessee By : Sh. Salil Agarwal, Adv. & Sh. Shailesh Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 09.11.2017 Date Of Pronouncement : 09.11.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 21.09.2016 By Ld. Cit(A)-40, Delhi.

For Appellant: Sh. Salil Agarwal, Adv. &For Respondent: Sh. S. S. Rana, CIT DR

Section 11Section 143(1)Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Joginder Singh, JM ITA No. 6240/Del/2016 : Asstt. Year : 2012-13 Dy. Commissioner of Income Vs Subros Educational Society, Tax(E), Circle-2(1), G-71, World Trade Centre, New Delhi Barakhamba Lane, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADTS2161F Assessee by : Sh. Salil Agarwal, Adv. & Sh. Shailesh Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 09.11.2017 Date of Pronouncement : 09.11.2017 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 21.09.2…

ACIT, Meerut vs. M.J. Charitable Trust, Meerut

In the result, the appeal of the Revenue is dismissed

ITA 4165/DEL/2013[2008-09]Status: DisposedITAT Delhi22 Dec 2016AY 2008-09

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Rajesh Kumar, Sr. DRFor Respondent: Sh. Raja Kumar, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 4165/Del./2013 Asstt. Year : 2008-09 A.C.I.T., Circle-I, vs. M.J. Charitable Trust, Meerut. 28, Baghpat Road, Meerut. (PAN: AACTM 0207F) (Appellant) (Respondent) Appellant by : Sh. Rajesh Kumar, Sr. DR Respondent by : Sh. Raja Kumar, Advocate Date of hearing : 22.11.2016 Date of pronouncement : 22.12.2016 ORDER Per L.P. Sahu, Accountant Member: This is an appeal by the Revenue against the order of ld. CIT(A), Noida dated 29.04.2013 for the assessment ye…

DCIT (Exemption), Ghaziabad vs. M/S. City Educational and Social Welfare Society, Meerut

In the result, the appeal of the assessee is allowed

ITA 6070/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Umesh Chand Dubey, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 6070/DEL/2015 A.Y. : 2010-11 M/s City Educational & Social DCIT (Exemption), VS Welfare Society, Circle-Ghaziabad 47/L-4, Jawahar Quarters, Begum CGO-II, Kamla Nehru Nagar, Bridge, Ghaziabad Meerut (PAN: AAATC0960H) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Department by : Sh. Umesh Chand Dubey, Sr. DR Assessee by : None ORDER ORDER ORDER ORDER PER H.S. SIDHU : JM PER H.S. SIDHU : JM PER PER H.…

ITO (Exemptions), New Delhi vs. Pearey Lal Bhawan Association, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2548/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Oct 2016AY 2011-12

Bench: Shri H.S. Sidhuassessment Year: 2011-12

For Appellant: SH. R.M. MEHTA, CAFor Respondent: SH. AMRIT LAL, SR. DR

Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 70

…Pujak Jain Mandai, 211 ITR 293 (Guj) 1995. (iii) CIT vs. Matrisewa Trust, 242 ITR 20 (Mad) 2000 (iv) Govindu Naicker Estate vs. ADIT, 248 ITR 110 (Bom) 2003. (v) CIT vs. Institute of Banking, 264 ITR 110 (Bom) 2003 . (vi) DIT vs. Raghuvanshi Charitable Trust, 197 Taxmann 170 (Delhi) 2011 vii) CIT vs. Gujarat Samaj, 349 ITR 559 (MP) 2012 4.3 After considering all the facts and circumstances of the case, I am of the view that even though there is no merit in the submissions of the assessee as there is no specific provisions u/s 11, 12, 12A, 12AA & 13 for allowing the benefit of carry forward or adjustment of defici…

DCIT, Bangalore vs. Federation of Karnataka Chambers of Commerce & Industry, Bangalore

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

ITA 386/BANG/2016[2006-07]Status: DisposedITAT Bangalore16 Sept 2016AY 2006-07

Bench: Smt. Asha Vijayaraghavanita No.386 /Bang/2016 (Asst. Year 2006-07)

For Appellant: Shri DK Jha, Addl. CITFor Respondent: Shri AC Raju, C.A

Section 1(1)(a)Section 11Section 11(1)(d)Section 15Section 154Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No.386 /Bang/2016 (Asst. Year 2006-07) The Dy. Commissioner of Income-tax, (E) Circle-1, Bengaluru. . Appellant Vs. Federation of Karnataka Chambers of Commerce & Industry, Federation House, P.B. No.9996, Kempegowda Road, High Grounds Bengaluru-560 009. . Respondent Appellant by : Shri DK Jha, Addl. CIT Respondent by : Shri AC Raju, C.A Date of Hearing : 31-08-2016 Date of Pronouncement : 16-09-2016 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER:` This appeal by the Revenue is directed agains…

M/S Sevasadan Orphanage and Training Institute, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT

Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s Sevasadan Orphanage and Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner of Income-tax (Exemption), Circle – 17(2), Bangalore. . Respondent Appellant by : Shri S Venkatesan, C.A Respondent by : Smt. Rukmani Attri, JCIT Date of Hearing : 09-11-2015 Date of Pronouncement : 10-11 -2015 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER The appeal is filed by the assessee. The appeal is directed…

M/S Bangalore Baptist Hospital Society, Bangalore vs. Asst.D.It.., Bangalore

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are allowed

ITA 333/BANG/2015[2009-10]Status: DisposedITAT Bangalore17 Jul 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz

For Appellant: Shri L. Bharath, C.AFor Respondent: Dr. Shankar Prasad K, JCIT (D.R)

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. Nos. 333 & 334/Bang/2015 (Assessment Years : 2009-10 & 2010-11) Bangalore Baptist Hospital Society, Vs. The Asst. Director of Income Bellary Road, Hebbal, Tax (Exemptions), Bangalore-560 024 Circle 17(1), Bangalore. PAN AAATB 1397B Appellant Respondent. Appellant By : Shri L. Bharath, C.A. Respondent By : Dr. Shankar Prasad K, JCIT (D.R) Date of Hearing : 29.6.2015. Date of Pronouncement : 17.07.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These appeals by the…