DIT v. Vishwa Jagriti Mission

262 CTR 558High Court2013#6029 most cited

What is DIT v. Vishwa Jagriti Mission authority for?

Depreciation is allowable on capital assets for charitable trusts even if expenditure was allowed as deduction, as long as it doesn't amount to double deduction. The principles of commercial accountancy apply when computing business income.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2025.

Also referred to as

DIT v. Vishwa Jagriti Mission · section 32(1)(ii) · charitable trust · depreciation allowance · commercial accountancy · double deduction · Escorts Limited · section 35(2)(iv) · business income · Section 11

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 143(3)Section 251(2)Section 271(1)(c)Section 32(1)(ii)Section 56(1)

Issues it is cited on

section 56(1)section 11(1)(d)section 32(1)(ii)section 251(2)section 11(1)section 251(1)section 251(1)(a)application of incomesection 251section 271(1)section 271section 271(1)(c)

Judgments citing DIT v. Vishwa Jagriti Mission

Mahariva Pupil Educational Society, Noida vs. CIT(A)- 1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

Mahariva Pupil Educational Society, Noida vs. JCIT, Range-1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

Mahavira Pupil Educational Society, Noida vs. ITO(Exemption), Noida

In the result, the assessee's instant twin quantum appeals

ITA 4466/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…e assessee cannot be said to have claimed double deduction and otherwise, to the depreciation is allowable to it as provided u/s.32(1)(ii) of the Act as has been held by the Hon'ble High Court of Delhi in the case of DIT vs. Vishwa Jagriti Mission reported in 262 CTR 558. The depreciation claim of Rs.38,62,562/- is liable to be allowed as a deduction. 7. On the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the addition of Rs.52,38,500/- made by the AO is treating the development receipts as revenue receipts instead of capital receipts. The Ld. CIT(A) has failed to appreciate that the…

Mahavira Pupil Educational Society, Noida vs. ITO(Exemption), Noida

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

ACIT (E), Circle- 2(1), New Delhi vs. Sanskriti Educational Society, New Delhi

Appeal is dismissed

ITA 5726/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Tarvinder Singh Kapoor & Shri Chandra Mohan Garg

Section 11(1)Section 32(1)

…the Hon'ble Supreme Court in the case of Escorts Limited Vs. Union of India, (supra), it is to be noted that in the case of Indraprastha Cancer Society (supra), the Hon'ble Delhi High Court have relied on its decision in DIT Vs. Vishawajagriti Mission [(2013) 262 CTR 558] wherein the said decision the Hon'ble Supreme Court was distinguished. It has been mentioned in the said order that in Escort Ltd the claim for depreciation under section 32 of the Act was denied as the entire expenditure on the capital asset had been allowed under section 35(2)(iv) while computing business profit and loss. It has further being…

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

…he Hon'ble Supreme Court in the case of Escorts Limited Vs. Union of India, (supra), it is to be noted that in the case of, Indraprastha Cancer Society (supra), the Hon'ble Delhi High Court have relied on its decision in DIT Vs. Vishawajagriti Mission [(2013) 262 CTR 558] wherein the said decision the Hon'ble Supreme Court was distinguished. It has been mentioned in the said order that in Escort Ltd the claim for depreciation under section 32 of the Act was denied as the entire expenditure on the capital asset had been allowed under section 35(2)(iv) while computing business profit and loss. It has further being…

Ideal Institute of Technology Society, Ghaziabad vs. JCIT, Range-2, Ghaziabad

ITA 5370/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Ms. Suchitra Kamble

Section 11Section 32

…the assessee cannot be said to have claim double deduction and otherwise too the depreciation is allowable to it as provided u/s 32(l)(ii) of the Act as has been held by the Hon’ble High Court of Delhi in the case of DIT Vs.Vishwa Jagriti Mission reported in 262 CTR 558. The claim of depreciation of Rs. 2,53,09,707/- is liable to be allowed as deduction. It is therefore, prayed that it be held that the entire income of the society running an education institution is not liable to be included in the total income and that it be further held that the assessee is entitled to claim deprecation as held by the Hon'ble…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Siliuguri Regulated Market Committee (358 ITR 51). In addition the Delhi High Court in DIT Vs. Vishwa Jagriti Mission 262 CTR 558 and the Karnataka High Court in DIT (Exem) Vs Al Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgement of the Supreme Court in Escorts as well as that of the Kerala High Court. 27. In view of the discussion above, the question of law answered in favour of the assessee and…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Siliuguri Regulated Market Committee (358 ITR 51). In addition the Delhi High Court in DIT Vs. Vishwa Jagriti Mission 262 CTR 558 and the Karnataka High Court in DIT (Exem) Vs Al Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgement of the Supreme Court in Escorts as well as that of the Kerala High Court. 27. In view of the discussion above, the question of law answered in favour of the assessee and…

DCIT (E), Ghaziabad vs. M/S Lord Krishna Educational Trust, Ghaziabad

ITA 4837/DEL/2016[2013-14]Status: DisposedITAT Delhi01 Oct 2019AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Dr. Vijay Kumar Chadha, Senior DR
Section 12ASection 80G

…nder :- “ Having considered facts and circumstance of the case, I find that Hon'ble Delhi High Court in the case of Chiranjiv Charitable Trust (ITA No.322-323/2013 Dated 18.03.2014) after discussing its judgment in the case of DIT vs. Vishwa Jagriti Mission, 262 CTR 558 (Del) had held that claim of depreciation amounts to double deduction. However, in the case of M/s. Indraprastha Cancer Society (Income Tax Appeal No.240/2014 dated 18.11.2014), the Hon’ble Delhi High Court having discussed the decision of Karnataka High Court in Lissie Medical Institute (supra) and Supreme Court decision in case of Escorts Limit…

Services Association of Seventh Day Adventists P Ltd, Chennai vs. Jdit Exemption, Chennai

In the result, the appeal filed by the assessee stands allowed

ITA 2419/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Dec 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

Section 11Section 12ASection 25Section 35

…TR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Silluguri Regulated Market Committee (366 ITR 51). In addition, the Delhi High Court in DIT Vs. Vishwa Jagriti Mission 262 CTR 558 and the Karnnataka High Court in DIT (Exem) Vs Al-Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgment of the Supreme Court in Escorts as well as that of the Kerala High Court. 27.In view of the discussion above, the question of law is answered in favour of the assessee an…

ADIT (E), New Delhi vs. Fortune Society for Development and Promotion of International Business, New Delhi

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

…al asset as application of income, is entitled to claim depreciation on the same capital asset utilised for business. Revenue submits that this would amount to double deduction. 3. This High Court in Director of Income Tax versus Vishwa Jagriti Mission (2013) 262 CTR 558 has held that the claim for depreciation should be allowed as per principles relating to commercial accountancy, when computing business income. Reliance placed by the Revenue on the decision of the Supreme Court in Escorts Limited versus Union of India, (1993) 199 ITR 43 (SC), was dispelled and distinguished. In Escorts Limited (supra) the claim…

Rajah Sir Annamalai Chettiar Memorial Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1635/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…30 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in DIT v. Vishwa Jagriti Mission 262 CTR 558 and the Karnnataka High Court in DIT (Exem) v. Al-Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgment of the Supreme Court in Escorts as well as that of the Kerala High Court. 27. In view of the discussion above, the question of law is answered in favour of the assessee a…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1634/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…30 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in DIT v. Vishwa Jagriti Mission 262 CTR 558 and the Karnnataka High Court in DIT (Exem) v. Al-Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgment of the Supreme Court in Escorts as well as that of the Kerala High Court. 27. In view of the discussion above, the question of law is answered in favour of the assessee a…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

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

ITA 1633/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…30 ITR 21); Madhyapradesh High Court in CIT v. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in IT v. Silluguri Regulated Market committee (366 ITR 51). In addition, the Delhi High Court in DIT v. Vishwa Jagriti Mission 262 CTR 558 and the Karnnataka High Court in DIT (Exem) v. Al-Ameen Charitable Fund Trust (2016) 67 taxmann.com 160 have accepted the claim of the assessee distinguishing both the judgment of the Supreme Court in Escorts as well as that of the Kerala High Court. 27. In view of the discussion above, the question of law is answered in favour of the assessee a…

Commissioner of Income Tax(E) vs. Apparel Export Promotion Council

ITA/813/2016HC Delhi22 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…rant of depreciation would result in a double benefit given that the assessee is a charitable organization and, therefore, beneficiary of all exemptions. In the judgment rendered by the Court in Director of Income Tax versus Vishwa Jagriti Mission (2013) 262 CTR 558 it was held that grant of depreciation does not result in a double or undue benefit. 4. Having regard to the fact that in both questions this Court has ruled against the Revenue, no substantial question of law arises. The appeal is, accordingly, dismissed. S. RAVINDRA BHAT, J NAJMI WAZIRI,…

ADIT(E), New Delhi vs. Fashion Design Council of India, Gurgaon

The appeal of the assessee is allowed

ITA 1999/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Nov 2015AY 2007-08

Bench: Sh. A.T.Varkey, Jm & Sh. Prashant Maharishi, Am Asstt. Year: 2007-08

For Appellant: Ms. Lalitha Krishnamarthy,CAFor Respondent: MS. Nandita Kanchan, CIT. DR
Section 35(1)

…perused the orders of lower authorities and arguments advanced. We are of the view that this issue is squarely covered in favour of the assessee by the decision of Honourable Jurisdictional High court in case of Director of Income Tax V Vishwa Jagriti Mission 262 CTR 558 where in it is held that “12. A similar view was earlier expressed by the Andhra Pradesh High Court in CIT v. Trustees of H.E.H. Nizam's Suppl. Religious Endowment Trust [1981] 127 ITR 378 and by the Madras High Court in CIT v. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485. The Madhya Pradesh High Court in Raipur Pallottine Soci…

Fashion Design Council of India, New Delhi vs. ADIT (E), New Delhi

In the result appeal of the assessee is allowed

ITA 979/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Oct 2015AY 2007-08

Bench: Sh. A.T.Varkey, Jm & Sh. Prashant Maharishi, Am Asstt. Year : 2007-08

For Appellant: Ms. Lalitha Krishnamarthy,CAFor Respondent: MS. Nandita Kanchan, CIT. DR
Section 11(1)(B)Section 11(2)Section 12

…perused the orders of lower authorities and arguments advanced. We are of the view that this issue is squarely covered in favour of the assessee by the decision of Honourable Jurisdictional High court in case of Director of Income tax V Vishwa Jagriti Mission 262 CTR 558 where in it is held that “12. A similar view was earlier expressed by the Andhra Pradesh High Court in CIT v. Trustees of H.E.H. Nizam's Suppl. Religious Endowment Trust [1981] 127 ITR 378 and by the Madras High Court in CIT v. Rao Bahadur Calavala Cunnan Chetty Charities [1982] 135 ITR 485. The Madhya Pradesh High Court in Raipur Pallottine Soci…

Director of Income Tax (Exemption) vs. M/S Indraprastha Cancer Society

ITA/240/2014HC Delhi18 Nov 2014
Section 32Section 35(2)(iv)

…duction. 2014:DHC:6159-DB ITA No. 240/2014+ connected appeals Page 3 of 20 3. This High Court in Director of Income Tax versus Vishwa Jagriti Mission (2013) 262 CTR 558 has held that the claim for depreciation should be allowed as per principles relating to commercial accountancy, when computing business income. Reliance placed by the Revenue on the decision of the Supreme Court in Escorts Limited versus Union of India, (1993) 199 ITR 43 (SC), was dispelled and distinguished. In Escorts Limited (supra) the…