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

Fragrance & Flavours Association of India, Mumbai vs. DDIT (E) - 1(2), Mumbai

In the result, appeal filed by assessee is allowed

ITA 6545/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shri Shamim Yahya & Pawan Singhita No. 6545 /Mum/2016 (Assessment Year- 2009-10)

For Appellant: Shri Anil Sathe (AR)For Respondent: Shri Ram Tiwari (DR)
Section 11Section 12ASection 2(15)Section 253Section 254(1)

…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 (Exemption) 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…

Fragrance and Flavours Association of India, Mumbai vs. DDIT (E) 1(2), Mumbai

The appeal of the assessee is allowed

ITA 5453/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Dec 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Fragrance & Flavours Ddit (E) – 1(2), Association Of India; 2-B, Coutr बिधम/ Mumbai. Chambers, 28 Sir Vithaldas Vs. Thackeray Marg, Churchgate, Mumbai-400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaaf0029K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Anil Sathe, A.RFor Respondent: Ms. Padmaja, D.R
Section 11Section 12ASection 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…

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