DIT v. Sabarmati Gaushala Trust

362 ITR 539High Court2014#1798 most cited

What is DIT v. Sabarmati Gaushala Trust authority for?

Activities of a trust established for the advancement of general public utility do not constitute a 'business' activity if undertaken without private motive, thus qualifying for exemption under Section 11 read with Section 2(15), even when charging fees or receiving consideration.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

DIT v. Sabarmati Gaushala Trust · Section 11 · Section 2(15) · charitable purpose · advancement of general public utility · business activity · private motive · proviso to Section 2(15) · income exemption · fees for services · subscriptions · publications

Sections most often in play

Section 11Section 2(15)Section 12Section 12ASection 143(3)

Issues it is cited on

section 4(3)section 205advancement of general public utilitysection 36(1)(v)section 10(23c)(iv)section 52proviso to section 2(15)section 11(4a)mlisection 2(15)section 10(23c)put to use

Judgments citing DIT v. Sabarmati Gaushala Trust

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

…fore, has to be examined on its own facts.' (Emphasis supplied) 17. We find ourselves in complete agreement with the reasoning set out by the Gujarat High Court in its order dated 15th January, 2014 in DIT (Exemption) v. Sabarmati Ashram Gaushala Trsut [2011] 362 ITR 539/223 Taxman 43/44 taxmann.com 141. Although the same was rendered in the context of exemption being denied under Section 11 of the Act and it was not a case of withdrawal of registration. Nevertheless, the reasoning therein would be equally applicable to the present facts as it considered the applicability of the proviso to Section 2(15) of the Ac…

Gujarat Safety Council, Vadodara vs. The Income Tax Officer, Exemption Ward, Vadodara

In the result, Ground No.1 of the assessee’s appeal is allowed

ITA 485/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Parin Shah, A.Rs
Section 1Section 11Section 2(15)

…d senior counsel thereafter referred to the decision of Hon’ble Gujarat High Court in case of Ahmedabad Urban Development Authority vs. ACIT(Exemption) [2017] 396 ITR 323 (Guj.) and Director of Income-tax (Exemption) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj.) for the proposition that even if objects of the trust were to be regarded as ‘advancement of object of general public utility’, the proviso to Section 2(15) of the Act would ITA Nos. 485/Ahd/18 & 712/Ahd/17 (Gujarat Safety Council vs. ITO) A.Ys. 2012-13 & 2011-12 - 7 - come into play only where the commercial spirit is the primary aim or…

Rajasthan State Road Transport Corporation, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

ITA 886/JPR/2018[2011-12]Status: DisposedITAT Jaipur07 Oct 2019AY 2011-12
For Appellant: Shri Suhani Mamodia (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 11Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ 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. 885 & 886/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 & 2011-12 cuke M/s Rajasthan State Road Transport DCIT, Vs. Corporation, Parivahan Marg, C- Circle-05, Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR7187B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Suhani Mamodia (CA) jktLo dh vksj ls@ R…

Rajasthan State Road Transport Corporation, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

ITA 885/JPR/2018[2010-11]Status: DisposedITAT Jaipur07 Oct 2019AY 2010-11
For Appellant: Shri Suhani Mamodia (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 11Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ 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. 885 & 886/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 & 2011-12 cuke M/s Rajasthan State Road Transport DCIT, Vs. Corporation, Parivahan Marg, C- Circle-05, Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR7187B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Suhani Mamodia (CA) jktLo dh vksj ls@ R…

ACIT(E), New Delhi vs. India International Centre, New Delhi

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR
Section 10Section 12ASection 143(3)Section 2(15)

…7 ITR 321 (Mad.); (iii) Tolani Education Society vs. DIT(Exemptions), (2013) 259 CTR (Bom.) 26 (iv) Bureau of Indian Standards v. DGIT (Exemption), 358 ITR 78 (Del.); (v) ICAI v. DGIT (Exemptions), 358 ITR 91 (Del.) (vi) DIT (Exemption) v. Sabarmati Ashram, 362 ITR 539 (Guj.) (vii) Council for the Indian School Certificate Examinations v. DGIT, 2014- TIOL- 855-HC-DEL-IT 18) From the Balance Sheet being filed before your honour, it would be seen that the gross receipts of the assessee society for the year ended 31st March, 2012 is Rs.3,603.68 lakhs which includes interest and dividend income of Rs. 604.01 lakh…

ITO(E)-1(3), Mumbai vs. Fragrance & Flavours Association of India, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4236/MUM/2018[2013-14]Status: DisposedITAT Mumbai26 Jul 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Ito(Exemption)-1(3) Vs. M/S. Fragnance & Flavours Mumbai Association Of India Room No.511, 5Th Floor 2B, Court Chambers, 28, Piramal Chamber, Sir Vithaldas Thackeray Marg, Lalbaug, Mumbai-400102 Churchgate, Mumbai – 400 020 Pan/Gir No.Aaaaf0029K (Appellant) .. (Respondent)

Section 11Section 12ASection 13(8)Section 143(2)Section 143(3)Section 2(15)

…elation to trade, commerce or business for a cess, fee and/or any other consideration. We find that our aforesaid view is fortified by the judgment of the Hon’ble High Court of Gujarat in the case of DIT (Eexemption) Vs. Sabarmati Ashram Gaushala Trust (2014) 362 ITR 539 (Guj). 12. We thus in the backdrop of our aforesaid observations are of the considered view that activities of the assessee trust which was set up for a charitable purpose within the meaning of Sec. 2(15) of the Act, viz. advancement of an object of the general public utility were well within the realm of charitable purpose for which it was set u…

The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad vs. Animal Breeding Research Organization, (India), Anand

In the result, this tax appeal is dismissed

ITA 2639/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2013-14

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Ms. Aparna Agrawal, CIT-DRFor Respondent: Shri Sanjay R. Shah, A.R
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)Section 44ASection 80G(5)

…ribunal by the impugned judgment, referring to the earlier judgment in case of this very assessee and relying upon the judgment of Division Bench of this Court in case of Director of Income Tax (Exemption) v. Sabarmati Ashram Gaushala Trust reported in [2014] 362 ITR 539 (Guj), rejected the Revenue's appeal. 5. In case of Sabarmati Ashram Gaushala Trust (supra), under somewhat similar background, this Court had observed as under: "11. We are wholly in agreement with the view of the Tribunal. The objects of the Trust clearly establish that the same was for general public utility and where for charitable purpose…

The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad vs. Animal Breeding Research Organization, (India), Anand

In the result, this tax appeal is dismissed

ITA 773/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. K. Dev, Sr. D.RFor Respondent: Shri Sanjay R. Shah, A.R
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)Section 80G

…ribunal by the impugned judgment, referring to the earlier judgment in case of this very assessee and relying upon the judgment of Division Bench of this Court in case of Director of Income Tax (Exemption) v. Sabarmati Ashram Gaushala Trust reported in [2014] 362 ITR 539 (Guj), rejected the Revenue's appeal. 5. In case of Sabarmati Ashram Gaushala Trust (supra), under somewhat similar background, this Court had observed as under: "11. We are wholly in agreement with the view of the Tribunal. The objects of the Trust clearly establish that the same was for general public utility and where for charitable purposes.…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ct of generating surplus would not convert a charitable activity into a non-charitable activity. In support of this proposition, learned counsel relied upon Hon’ble jurisdictional High Court’s judgment in the case of DIT Vs Sabarmati Gaushala Trust [(2014) 362 ITR 539 (Guj)]. ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 40 of 151 18. Learned counsel th…

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

…s, it is the personal feeling of the Ld. 4 M/s J.K. Trust Bombay Commissioner(E), which cannot be said to be justified for invoking revisional jurisdiction under section 263 of the Act. Reliance was placed upon the decision in 243 ITR 83(Supreme Court) and 362 ITR 539 (Guj.). The crux of the submissions/arguments of the assessee is that Shri B. and further the cattle breeding improvement through establishment of integrated livestock development centers (in short ILDC) are funded by the government from which the farmers at large are benefited. It was also explained that the main objective of this programmed…

Gaushala Trust Society, Ambala City vs. CIT(E), Chandigarh

In the result, the appeal of the assessee, therefore,

ITA 1185/CHANDI/2017[2017-08]Status: DisposedITAT Chandigarh11 Jul 2018AY 2017-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptagaushala Trust Society, Vs. The Cit(Exemptions), Spatu Road, Central Revenue Building, Ambala City. 5Th Floor, Sector-17E, Chandigarh. Pan: Aabag6754D (Appellant) (Respondent)

For Appellant: Shri Rohit Goyal, CAFor Respondent: Shri Gulshan Raj, CIT DR
Section 11Section 11(1)(d)Section 12A

…ation Society 246 ITR 731 (Delhi HC) 2) Secondary Board of Education Orissa Vs. ITO (1972) 86 ITR 408 (Orissa HC) 3) DIT(Exemptions), Mumbai Vs. Shree Nashik Panchvati Panjrapole (2017) 397 ITR 501 4) DIT(Exemptions Vs. Sabarmati Ashram Gaushala Trust (2014) 362 ITR 539 13. The Ld. DR, on the other hand, relied upon the order of the Ld.CIT(E). 14. We have heard the rival contentions, and also carefully gone through the documents and case laws referred to before us. The issue before us pertains to refusal of grant of registration u/s 12A of the Act. That the assessee society was established with the object of…