DIT v. Seervi Samaj Tambaram Trust

362 ITR 199High Court2014#12731 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing DIT v. Seervi Samaj Tambaram Trust

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 2169/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber of Indian बिधम/ PCIT Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICC9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue by: Shri Nihar Samal (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/07/2022 घोषणा की तारीख /Date of Pronouncemen…

CHAMBER OF INDIAN CHARITABLE TRUSTS,MUMBAI vs. PR CIT/ COMM OF INCOME TAX, MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 2168/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber of Indian बिधम/ PCIT Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICC9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue by: Shri Nihar Samal (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/07/2022 घोषणा की तारीख /Date of Pronouncemen…

SHREE GOVATTS FOUNDATION ,HYDERABAD vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS), HYDERABAD

Appeal is allowed

ITA 182/HYD/2021[NA]Status: DisposedITAT Hyderabad17 Nov 2021

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year – N.A.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 11Section 12Section 12ASection 2(15)

…s religious in nature. That being the case, from judicial pronouncements i.e., Sri Sri Sri Dattatreya Seva Samsthanam Vs. Director of Income Tax (Exemptions), Hyderabad (2016) 69 taxmann.com 360 (Hyderabad Trib), DIT(E), Vs. Seervi Sanaj Tambaram Trust (2014) 362 ITR 199 (Madras) and CIT Vs. Dawoodi Bohara Janat (2014) 364 ITR 31 (SC) hold that the impugned registration ought not to be declined merely because the objects are both charitable as well as religious. We accordingly reject the Revenue’s contentions supporting the learned CIT(Exemptions)’s impugned denial of registration and direct him to grant the nece…

TRIBAL FOUNDATION,WEST SINGHBHUM vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

ITA 369/RAN/2016[2016-17]Status: DisposedITAT Ranchi30 May 2018AY 2016-17

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2016-2017 Tribal Foundation, Vs Cit(E), Patna Nowamundi Basti, Po-Nowamundi, District- West Singhbhum, Jharkhand-833217 Pan No. : Aaeat 4189 N Respondent (Appellant) .

For Appellant: Shri Vinay Kumar Jalan & Rajiv Ranjan,AdvFor Respondent: Shri K.E.Sunil Babu
Section 12A

…CIT(A) has to consider the genuineness of the activities and 4 the activities which is not in dispute and further we are of the opinion that similar issue was dealt by the Hon’ble Madras High Court in the case of DIT(E) Vs. Seervi Samaj Tambaram Trust [2014] 362 ITR 199 (Madras HC) and applying the ratio of law laid down to the present facts of the case, we direct the CIT(E) to grant registration to the assessee u/s.12AA of the Act. Thus, the ground of appeal of assessee is allowed. 9. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 30/05 /2018 (N.S.SAINI) (PAVAN KUMAR…

AUROVEDA INTEGRAL FOUNDATION,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

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

ITA 988/JPR/2016[]Status: DisposedITAT Jaipur23 Feb 2017
For Appellant: Shri Pramod Patni (CA)For Respondent: Smt. Pratima Kaushik (CIT)
Section 12ASection 2(15)

…whether the assessee has carried out any activity. In support of this contention, Ld. Counsel for the assessee further relied on the judgment of the Hon’ble Madras High Court rendered in the case of Director of Income Tax (E) Vs. Seervi Samaj Tambaram Trust, 362 ITR 199 (Madras). Further, realiance is placed on the judgment of Hon’ble High Court of Punjab and Haryana rendered in the case of Shishu Niketan Panchkula Educational Society vs. CIT, (2015) 53 Taxmann.com 311 (P&H). 3.3. On the Contrary, Ld. CIT D/R opposed the submission and she submitted that similar issue is pending for adjudication before Hon’b…

THE DUBARIA PARIVAR CHARITABLE TRUST,MUMBAI vs. DIT (E), MUMBAI

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

ITA 4890/MUM/2013[2013-14]Status: DisposedITAT Mumbai26 Aug 2016AY 2013-14

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () The Dubaria Parivar Charitabl Trust Vs. Dit(E) 75 Mint Rd, Shreeji House 6Th Floor, 3Rd Floor, Fort Piramal Chambers Mumbai- 400001 Parel, Mumbai-400012

For Appellant: Shri. Harsh R. ShahFor Respondent: Shri. B. Jaya Kumar
Section 12Section 12A

…rding granting registration under section 12AA in the case of a trust with both charitable and religious objects, the learned counsel placed reliance on the decision of the Hon’ble Madras High Court in the case of DIT(E) Vs. Seervi Samaj Tambaram Trust (2014) 362 ITR 199 (Mad) and the order of the ITAT Hyderabad “A”Bench in the case of Sree Pinnamaneni Sree Ramdasu Charitable Trust Vs. DIT(E) dated 26/11/2013 (ITA No. 710/Hyd/2013). Regarding the carrying out of the activities by the trust, the learned counsel relied on Seervi Samaj Tambaram Trust (supra) and M/s Organisation for Autistic Individuals (supra). 4…

LIFE SHINES EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, TRICHY

ITA 2819/CHNY/2014[-]Status: DisposedITAT Chennai05 Mar 2015

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraआयकर अपील सं./Ita Nos.2818 & 2819/Mds/2014

For Appellant: Shri A.S. Sriraman, AdvocateFor Respondent: Shri Pramod Nangia, CIT
Section 12ASection 2(15)Section 80G

…that the Assessing Officer has made certain queries and the assessee is found running a pre- school tiny tots, classes by collecting fees and imparting education. The hon'ble jurisdictional high court in the case of DIT v. Seervi Samaj Tambaram Trust (2014) 362 ITR 199 holds that initiation of charitable activity does not form subject of Section 12AA registration issue. The Revenue fails to bring any distinction on facts. Therefore we hold that the assessee’s objects are covered by the charitable purposes ‘education’. It is held entitled for Section 12AA registration. Rest of the issues of carrying on of char…

LIFE SHINES EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, TRICHY

ITA 2818/CHNY/2014[-]Status: DisposedITAT Chennai05 Mar 2015

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraआयकर अपील सं./Ita Nos.2818 & 2819/Mds/2014

For Appellant: Shri A.S. Sriraman, AdvocateFor Respondent: Shri Pramod Nangia, CIT
Section 12ASection 2(15)Section 80G

…that the Assessing Officer has made certain queries and the assessee is found running a pre- school tiny tots, classes by collecting fees and imparting education. The hon'ble jurisdictional high court in the case of DIT v. Seervi Samaj Tambaram Trust (2014) 362 ITR 199 holds that initiation of charitable activity does not form subject of Section 12AA registration issue. The Revenue fails to bring any distinction on facts. Therefore we hold that the assessee’s objects are covered by the charitable purposes ‘education’. It is held entitled for Section 12AA registration. Rest of the issues of carrying on of char…

DIT v. Seervi Samaj Tambaram Trust (362 ITR 199) — Cited in 8 Judgments | BharatTax