DIT v. Shri Ramakrishna Seva Ashram

357 ITR 731High Court2013#3376 most cited

What is DIT v. Shri Ramakrishna Seva Ashram authority for?

Donations made for a specific purpose are considered capital in nature and cannot be applied for charitable or religious purposes, thus not being deemed income from property for the purposes of Section 11 of the Income Tax Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

DIT v. Shri Ramakrishna Seva Ashram · 357 ITR 731 · corpus donation · capital receipt · charitable purpose · section 11 · donation for specific purpose

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 2(15)Section 13(1)(d)Section 10(34)Section 11(5)Section 12A(a)

Issues it is cited on

section 11(1)(d)public servantsection 10(23c)(iv)section 161section 13(1)(d)corpus fundsection 164(2)corpus donationsection 11(5)section 13(2)proviso to section 2(15)section 11(4a)

Judgments citing DIT v. Shri Ramakrishna Seva Ashram

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…the assessee clearly establish that the donations were for the corpus. The ld. counsel for the assessee placed reliance on Loknayak Jaiprakash Narayan Leprosy Eradication Trust v. ITO [2025] 176 taxmann.com 922 (Mum), DIT v. Sri Ramakrishna Seva Ashram [2011] 357 ITR 731 (Kar), CIT v. Bharathiya Sanskriti Vidhyapith Trust (ITA 278/2007), ACIT v. Balaji Educational and Charitable Trust [2011] 15 taxmann.com 53 (Mad), and Gujarat Cricket Association v. JCIT [2019] 101 taxmann.com 453 (Ahd). It was further submitted that in the alternative, if the corpus donation is treated as revenue receipt, the assessee is eligib…

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…the assessee clearly establish that the donations were for the corpus. The ld. counsel for the assessee placed reliance on Loknayak Jaiprakash Narayan Leprosy Eradication Trust v. ITO [2025] 176 taxmann.com 922 (Mum), DIT v. Sri Ramakrishna Seva Ashram [2011] 357 ITR 731 (Kar), CIT v. Bharathiya Sanskriti Vidhyapith Trust (ITA 278/2007), ACIT v. Balaji Educational and Charitable Trust [2011] 15 taxmann.com 53 (Mad), and Gujarat Cricket Association v. JCIT [2019] 101 taxmann.com 453 (Ahd). It was further submitted that in the alternative, if the corpus donation is treated as revenue receipt, the assessee is eligib…

Dakshina Kannada Sanathana Dharma Sangha vs. Income Tax Officer(Exemption)

Appeal stands disposed of

ITA/457/2023HC Karnataka03 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 11(1)(d)Section 143(2)Section 260

…her in law and facts of the case the learned tribunal erred in not following the - 3 - HC-KAR NC: 2025:KHC:34602-DB ITA No. 457 of 2023 binding decision of this Hon'ble high court in the case of Ramakrishna Seva Ashrama reported in 357 ITR 731 (KARN)? 2. Whether in law and facts of the case the tribunal was right in remitting the matter back to the AO/NFAC with the direction to prove that the amount had been donated voluntarily by the donors towards the corpus fund, when the same was already proved by the Appellant Assessee?” 3. The substantial questions of law are admi…

Satyendranath Bose Educational & Social Welfare Trust, Kolkata vs. Ward 1(3), Exempt, Kolkata

In the result, appeal of the assessee is allowed

ITA 2339/KOL/2024[2018-19]Status: DisposedITAT Kolkata25 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.2339/Kol/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. Ac Road Khagra, Berhampur-742103 Pan No. : Aaots 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri Altaf Husssain, Addl.Cit-Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2025 घोषणा की तारीख/Date Of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 24.09.2024, For The Assessment Year 2018-2019 On The Following Grounds Of Appeal :- 1. That The Order Passed By The Ld. Cit (Appeals), Nfac, U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Action Of Ao Denying The Benefit Of Exemption Claimed U/S 10(23C) (Iiiad) Of The Act. 3. For That On The Facts & In The Circumstances Of The Case, The Lower Authorities Failed To Correctly Appreciate That The Assessee Was Indeed Maintaining & Aiding Education Institutions & It Existed Solely For Educational Purposes Without Any Motive For Profit & Since Its Annual Receipts Did Not Exceed The Limit Of Rs.1 Crores, It Had Rightly Claimed Exemption U/S 10(23C) (Iiiad) Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Altaf Husssain, Addl.CIT-Sr. DR
Section 10Section 250

…e defines the expression or term 'corpus' donation. However this term has been judicially interpreted by the Courts. We note that the Hon'ble Karnataka High Court in the case of DIT Vs Sri Ramakrishna Seva Ashrama [2012] 18 taxmann.com 37/205 Taxman 26/[2013] 357 ITR 731 while considering the meaning of word 'corpus' held that the donation for specific purpose must be in capital field and therefore cannot be applied for charitable or religious purpose and therefore cannot be deemed to be income derived from the property for the purpose of section 11 of the Act. In the present assessee/society's case, it is noted…

Dr Ardeshir Jehangirshaw Kohiyar Memorial Trust, Mumbai vs. Commissioner of Income Tax (Appeals), Mumbai

In the result, the appeal is allowed

ITA 5114/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Feb 2025AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran: A.Y. : 2017-18 Sa No.105/Mum/2024 (Arising Out Of Ita No.5114/Mum/2024)

For Respondent: Shri Suresh Periasamy, Sr. DR
Section 11(1)(d)Section 142(1)

…endowment would be a dona"on to an ins"tu"on or an organisa"on in order to provide it with an income. Reliance on behalf of the appellant is placed on the decision of the Hon’ble Karnataka High Court in the case of DIT vs. Shri Ramakrishna Seva Ashram (2013) 357 ITR 731 (Kar) and that of Hon’ble Rajasthan High Court in the case of Sukhdeo Charity Estate vs. Commissioner of Income Tax (1984) ITR 470 (Raj). It is submi"ed that the relevant test is (i) the inten"on of the donor and (ii) how the 3 & SA No.105/Mum/2024 Dr. Ardeshir Jehangishaw Kohiyar Memorial Trust recipient-assessee treats the said income. The ld…

Assistant Commissioner of Income Tax, Exemptions, Circle, Jaipur, Jaipur Rajasthan vs. Navratan Vidha Mandir Shiksha Samiti, Jaipur Rajasthan

In the result appeal filed by the Department is dismissed and the C

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11Section 11(5)Section 13(1)(d)Section 145(3)

…ned building fund on fee receipts and had later applied for the purpose of building it could be said that there was a specific direction under 11(1)(d) 20. Similar view has been taken by Hon'ble Karnataka High Court in the case of Si Ramakrishna Seva Ashrama, 357 ITR 731. In the said case, a trust registered u/s 12AA had collected contributions from the public which were accumulated in a Rural Project Fund and exemption claimed u/s 11 (1)(d). The AO denied exemption due to absence of written specific direction from donors. On appeal, the Court held that if the amounts received are held as capital and only applied…

Sir Ratan Tata Trust, Mumbai Suburban vs. Additional /Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 4154/Mum/2023 (Assessment Year: 2014-15) Sir Ratan Tata Trust DCIT(Exemption)-2(1), Bombay House, 24, MTNL Tele Building, Homi Mody Street, Fort, Cumballa Hills, Peddar Road, Vs. Mumbai-400001 Mumbai-400026. PAN : AAATS1013P Appellant) : Respondent) I.T.A. No. 4156/Mum/2023 (Assessment Year: 2018-19) Sir Ratan Tata Trust Addl./Joint/Deputy/Asst. CIT, Bombay House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumbal…

Sir Ratan Tata Trust, Mumbai Suburban vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 4154/Mum/2023 (Assessment Year: 2014-15) Sir Ratan Tata Trust DCIT(Exemption)-2(1), Bombay House, 24, MTNL Tele Building, Homi Mody Street, Fort, Cumballa Hills, Peddar Road, Vs. Mumbai-400001 Mumbai-400026. PAN : AAATS1013P Appellant) : Respondent) I.T.A. No. 4156/Mum/2023 (Assessment Year: 2018-19) Sir Ratan Tata Trust Addl./Joint/Deputy/Asst. CIT, Bombay House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumbal…

Dakshina Kannada Sanathana Dharma Sangha, Bangalore vs. Income-Tax Officer (Exemptions) Ward-1, Bangalore

In the result, Revenue’s appeals for Assessment years 2005-06 to 2009-10 were treated as partly allowed for statistical purposes

ITA 110/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Apr 2023AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Balram R. Rao, A.RFor Respondent: Shri Ganesh R. Ghale, D.R
Section 11(1)(d)

…o the facts of the assessee’s case in so far as to whether Corpus fund/ Building fund cannot be taxed. Further he placed reliance on the judgment of the Hon'ble High Court of Karnataka in the case of DIT, Bangalore Vs. Sri Ramakrishna Seva Ashrama reported in 357 ITR 731, wherein para 17 of the said judgment is very clear, and it supports the stand of the assessee. 5. On the other hand, the ld. D.R. strongly opposed the arguments of the ld. A.R. and submitted that this issue came for consideration before Ahmedabad bench of Tribunal in ITA No.1958/Ahd/2009 dated 6.5.2011, wherein held as under: “5. We have heard…

Jubilee Mission Hospital, Kakkanad vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…hearing both the parties, we are ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 16 of 19 of the opinion that this issue is squarely covered by the decision of Hon’ble Karnataka High Court in the case of DIT Vs. Sri Ramakrishna Seva Ashram 357 ITR 731, wherein held as under: “Held, dismissing the appeal, that the documents furnished by the assessee to the Department, particularly, a report regarding Swamy Vivekananda Integrated Rural Health Centre and Shree Sharadadevi Eye Hospital and Research Centre (Units of Sri Ramakrishna Sevashrama) made it clear that the centres were started in the yea…

Jubilee Mission Hospital., Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…hearing both the parties, we are ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 16 of 19 of the opinion that this issue is squarely covered by the decision of Hon’ble Karnataka High Court in the case of DIT Vs. Sri Ramakrishna Seva Ashram 357 ITR 731, wherein held as under: “Held, dismissing the appeal, that the documents furnished by the assessee to the Department, particularly, a report regarding Swamy Vivekananda Integrated Rural Health Centre and Shree Sharadadevi Eye Hospital and Research Centre (Units of Sri Ramakrishna Sevashrama) made it clear that the centres were started in the yea…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…hearing both the parties, we are ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 16 of 19 of the opinion that this issue is squarely covered by the decision of Hon’ble Karnataka High Court in the case of DIT Vs. Sri Ramakrishna Seva Ashram 357 ITR 731, wherein held as under: “Held, dismissing the appeal, that the documents furnished by the assessee to the Department, particularly, a report regarding Swamy Vivekananda Integrated Rural Health Centre and Shree Sharadadevi Eye Hospital and Research Centre (Units of Sri Ramakrishna Sevashrama) made it clear that the centres were started in the yea…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Thrissur

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…hearing both the parties, we are ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 16 of 19 of the opinion that this issue is squarely covered by the decision of Hon’ble Karnataka High Court in the case of DIT Vs. Sri Ramakrishna Seva Ashram 357 ITR 731, wherein held as under: “Held, dismissing the appeal, that the documents furnished by the assessee to the Department, particularly, a report regarding Swamy Vivekananda Integrated Rural Health Centre and Shree Sharadadevi Eye Hospital and Research Centre (Units of Sri Ramakrishna Sevashrama) made it clear that the centres were started in the yea…

Lalita Devi Saboo Charitable Trust, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 212/JPR/2021[2017-18]Status: DisposedITAT Jaipur31 Aug 2022AY 2017-18
For Appellant: Written SubmissionFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 11(1)(d)Section 12ASection 143(3)Section 234B

…the assessee. Although the donors have confirmed at later stage but the intent of the donors cannot be ignored. In this regard, we draw strength from following decisions:-. (a) DIT (Exemptions) vs. SRI RAMAKRISHNA SEVA ASHRAMA (2013) 258 CTR (Kar) 201: (2013) 357 ITR 731 (Kar) Deduction under s. 80G-Recognition of institution, etc. under s 80G(5)-Corpus donation vis-a-vis specific direction-If any voluntary contribution is made with a specific direction, then it shall be treated as the capital of the trust for carrying on its charitable or religious activities-Then such an income falls under s. 11(1)(d) and is no…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

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

ITA 1972/DEL/2021[2015-16]Status: DisposedITAT Delhi27 Jun 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle, Karnal

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

ITA 1971/DEL/2021[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

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

ITA 1970/DEL/2021[2013-14]Status: DisposedITAT Delhi27 Jun 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

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

ITA 1969/DEL/2021[2012-13]Status: DisposedITAT Delhi27 Jun 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

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

ITA 1968/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…

Maharishi Markandeshwar Trust, Haryana vs. DCIT, Central Circle Karnal, Karnal

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

ITA 1967/DEL/2021[2010-11]Status: DisposedITAT Delhi27 Jun 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1966/Del/2021 : Asstt. Year: 2009-10 ITA No. 1967/Del/2021 : Asstt. Year: 2010-11 ITA No. 1968/Del/2021 : Asstt. Year: 2011-12 ITA No. 1969/Del/2021 : Asstt. Year: 2012-13 ITA No. 1970/Del/2021 : Asstt. Year: 2013-14 ITA No. 1971/Del/2021 : Asstt. Year: 2014-15 ITA No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs ACIT, C/o Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (APPELLANT) (RESPONDENT…