Gangabai Charities v. CIT

197 ITR 416Supreme Court of India1992#12352 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

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Judgments citing Gangabai Charities v. CIT

M/S Kuchalambal Charities, Bangalore vs. Income Tax Officer (Exemptions) Ward-1, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 2528/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Mar 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.S.Parthasarathi, AdvocateFor Respondent: Sri.Sankar Ganesh D, JCIT-DR
Section 11Section 12ASection 143(2)Section 2(15)Section 22Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.2528/Bang/2017 : Asst.Year 2012-2013 M/s.Kuchalambal Charities The Income Tax Officer No.122, 10th Main Road (Exemption) Ward-1 v. 1st Block, Jayanagar Bengaluru. Bangalore – 560 011. PAN : AAATK1235B. (Appellant) (Respondent) Appellant by : Sri.S.Parthasarathi, Advocate Respondent by : Sri.Sankar Ganesh D, JCIT-DR Date of Pronouncement : 28.03.2022 Date of Hearing : 23.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 9/KOL/2018[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.08 to 11/Kol/2018 Assessment Years : 2009-10 to 2012-13 Income Tax Officer V/s. M/s Gopsai Avinandan (Exemption), Ward-1(1), Sangha, Vill. Gopsai, 10B, Middle Ton Row, Chandrakona Town, 5th Floor, Kolkata-71 Paschim Midnapore- 721201 [PAN No.AAATG 8930 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate आवेदक क" ओर से/By Assessee Mrs. Ranu Biswas, Addl. CIT-DR राज व क" ओर से/By Respondent 13-12-2019 सुन…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 8/KOL/2018[2009-10]Status: DisposedITAT Kolkata17 Jan 2020AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.08 to 11/Kol/2018 Assessment Years : 2009-10 to 2012-13 Income Tax Officer V/s. M/s Gopsai Avinandan (Exemption), Ward-1(1), Sangha, Vill. Gopsai, 10B, Middle Ton Row, Chandrakona Town, 5th Floor, Kolkata-71 Paschim Midnapore- 721201 [PAN No.AAATG 8930 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate आवेदक क" ओर से/By Assessee Mrs. Ranu Biswas, Addl. CIT-DR राज व क" ओर से/By Respondent 13-12-2019 सुन…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 11/KOL/2018[2012-13]Status: DisposedITAT Kolkata17 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.08 to 11/Kol/2018 Assessment Years : 2009-10 to 2012-13 Income Tax Officer V/s. M/s Gopsai Avinandan (Exemption), Ward-1(1), Sangha, Vill. Gopsai, 10B, Middle Ton Row, Chandrakona Town, 5th Floor, Kolkata-71 Paschim Midnapore- 721201 [PAN No.AAATG 8930 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate आवेदक क" ओर से/By Assessee Mrs. Ranu Biswas, Addl. CIT-DR राज व क" ओर से/By Respondent 13-12-2019 सुन…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 10/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.08 to 11/Kol/2018 Assessment Years : 2009-10 to 2012-13 Income Tax Officer V/s. M/s Gopsai Avinandan (Exemption), Ward-1(1), Sangha, Vill. Gopsai, 10B, Middle Ton Row, Chandrakona Town, 5th Floor, Kolkata-71 Paschim Midnapore- 721201 [PAN No.AAATG 8930 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate आवेदक क" ओर से/By Assessee Mrs. Ranu Biswas, Addl. CIT-DR राज व क" ओर से/By Respondent 13-12-2019 सुन…

ACIT, Gurgaon vs. M/S. the Scientific & Educational Advancement Society, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4944/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

…f funds for construction of building for opening of new school. Land at Gopalpura was lying vacant and land at Lohari has been leased-out for agricultural purposes only. The Ld. D.R. relied upon the following decisions : (1) Gangabai Charities vs. CIT (1992) 197 ITR 416 (SC). (2) DIT vs. Charanjiv Charitable Trust (2014) 267 CTR 305 (Del.) (3) CIT vs. Vijeta Educational Society 2011-TIOL-591- HC-ALL-IT. (4) Dy. DIT vs. India Cements Educational Society 157 ITD 1008. 30 ITA.No.4944 & 4430/Del./2012 The Scientific and Educational Advancement Society, Gurgaon. 13. We have heard the Learned Representatives of bot…

M/S. Scientific and Educational Advancement Society, New Delhi vs. ITO, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4430/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 10Section 11Section 11(1)Section 12Section 12ASection 143(1)

…f funds for construction of building for opening of new school. Land at Gopalpura was lying vacant and land at Lohari has been leased-out for agricultural purposes only. The Ld. D.R. relied upon the following decisions : (1) Gangabai Charities vs. CIT (1992) 197 ITR 416 (SC). (2) DIT vs. Charanjiv Charitable Trust (2014) 267 CTR 305 (Del.) (3) CIT vs. Vijeta Educational Society 2011-TIOL-591- HC-ALL-IT. (4) Dy. DIT vs. India Cements Educational Society 157 ITD 1008. 30 ITA.No.4944 & 4430/Del./2012 The Scientific and Educational Advancement Society, Gurgaon. 13. We have heard the Learned Representatives of bot…

ACIT (Exemptions), Bhubaneswar vs. M/S. Peoples Forum, Bhubaneswar

In the result, the appeal filed by the revenue and cross objections filed

ITA 325/CTK/2015[2009-10]Status: DisposedITAT Cuttack18 Jan 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 11Section 12ASection 2(15)Section 288A

…ritable trust for the purposes of exemption, it is necessary that the objects should be specific] so as to confirm to the requirement of income tax law in this regard. Where they are too wide, the trust may not qualify for exemption [Gangabai Charities [1992] 197 ITR 416 (SC); Assembly Rooms [2000] 241 ITR 76 (Mad)] iv) The \onus\ to prove that objects are of charitable nature is on the assessee [Indian Chamber of Commerce v. CIT [1975] 101 ITR 796 (SC)]. v) The establishment of an industrial or commercial concern ordinarily envisages a profit making activity and cannot be said to be a charitable purpose on the…

Gangabai Charities v. CIT (197 ITR 416) — Cited in 8 Judgments | BharatTax