Ewing Christian College Society v. CCIT

318 ITR 160Reported decision2009#20463 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 12AB Section 13(1)Section 80G Section 12A Section 10(23C)Section 11(1)(a)Section 10AB Section 11

Issues it is cited on

section 11(1)(c)section 60 section 12ab(1)(b)(i)section 12ab(1)(b)(ii)cancellation of registration section 11(1)(a)section 12ab(1)section 12ab(1)(b)section 13(1)section 11(1)section 10(23c)child

Judgments citing Ewing Christian College Society v. CCIT

Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahayak Trust, Mumbai vs. Commmssioner of Incometax(Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 752/MUM/2025[2025-26]Status: DisposedITAT Mumbai28 Mar 2025AY 2025-26

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11(1)Section 12ASection 80G

…or Child Welfare v. DGIT (Exemptions)reported in (2010) 228 CTR 517that, existence of other objects can not affect the charitable status of a Trust or NGOs. Hon’ble Allahabad High Court in the case of Ewing Christian College Society v. CCIT reported in [2009] 318 ITR 160 held that, the objective to serve the church and nation would not mean that the society was not existing solely for educational purposes; therefore, any additional object clauses normally should not affect the charitable status of a trust/institution/NGO. 12 ITA No.752/Mum/2025; A.Y. 2025-26 Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahay…

Hemlata Charities, Mumbai vs. Exem. Ward 1(3), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 6344/MUM/2024[-]Status: DisposedITAT Mumbai21 Feb 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12Section 80Section 80G

…or Child Welfare v. DGIT (Exemptions)reported in (2010) 228 CTR 517that, existence of other objects can not affect the charitable status of a Trust or NGOs. Hon’ble Allahabad High Court in the case of Ewing Christian College Society v. CCIT reported in [2009] 318 ITR 160 held that, the objective to serve the church and nation would not mean that the society was not existing solely for educational purposes; therefore, any additional object clauses normally should not affect the charitable status of a trust/institution/NGO. C. Similarly, Hon’ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam’s Religious E…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4275/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

Bench: Smt Beena Pillai & Shri Prabhash Shankar & Sila For Change Foundation Commissioner Of Income-Tax A-301, 3Rd Floor, (Exemption) Neelam Centre, 601, 6Th Floor, Plot 249A, Worli, Cumballa Hill, Mumbai- 400030. Mtnl Building, Pan: Abgcs5333L Vs. Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Maharashtra- 400026. (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R

Section 12A(1)(ac)

…for Child Welfare v. DGIT (Exemptions)reported in (2010) 228 CTR 517that, existence of other objects can not affect the charitable status of a Trust or NGOs. Hon‟ble Allahabad High Court in the case of Ewing Christian College Society v. CCITreported in [2009] 318 ITR 160 held that, the objective to serve the church and nation would not mean that the society was not existing solely for educational purposes; therefore, any ITA No.4274 & 4275/MUM/2024 Sila for Change Foundation; additional object clauses normally should not affect the charitable status of a trust/institution/NGO. C. Similarly, Hon‟ble Andhra Pradesh…

Sila for Change Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result appeals filed by the assessee stand dismissed

ITA 4274/MUM/2024[--]Status: DisposedITAT Mumbai20 Dec 2024

For Appellant: Shri Mandar Vaidya- AdvocateFor Respondent: Dr. Kishore Dhule- CIT D.R

Section 12A(1)(ac)