George Educational, Medical and Charitable Society v. Asst. Director of Income Tax

80 ITD 619Income Tax Appellate Tribunal2002#14438 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

section 13(l)(d)section 164(2)section 10(33)section 13(1)(d)section 13(2)section 164section 11(5)section 13(3)section 13(1)(c)section 11(1)(a)maximum marginal ratesection 10(34)

Judgments citing George Educational, Medical and Charitable Society v. Asst. Director of Income Tax

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1831/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…In view of the same it is submitted that the provisions Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1830/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…In view of the same it is submitted that the provisions Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1829/MUM/2022[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…In view of the same it is submitted that the provisions Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1828/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…In view of the same it is submitted that the provisions Section 13(2) are not applicable to the assessee. In this regard reliance is place on the following case law: George Educational, Medical and Charitable Society Vs. Asst. Director of Income Tax (2002) 80 ITD 619 (Coch) Charitable Trust-Exemption under s. 11- Bar of s. 13(1)(c)- Assessee society and using the residential house of its chairman as a guest- house for accommodating the chairman and governing council members whenever they visited Madras and also to her guests-It was not used as exclusive residence of the chairman after it was acquired on lease…

DCIT (Exemptions), Bhubaneswar vs. M/S. S.M.Charitable Educational Trust, Bhubaneswar

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…modating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest house do not violate the provisions of section 13(1)( c) for the reasons discussed above." Regarding salary given to trustees, Shri Sangarm Mudali and Smt. Geetika Mudali. Ld. CIT(A) in Para 13.18 of his order has held thus:- "The payment, thus, doe…

DCIT (Exemptions), Bhubaneswar vs. M/S. S.M.Charitable Educational Trust, Bhubaneswar

In the result, appeals of the revenue are dismissed

ITA 431/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…modating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest house do not violate the provisions of section 13(1)( c) for the reasons discussed above." Regarding salary given to trustees, Shri Sangarm Mudali and Smt. Geetika Mudali. Ld. CIT(A) in Para 13.18 of his order has held thus:- "The payment, thus, doe…

DCIT (Exemptions), Bhubaneswar vs. M/S. S.M.Charitable Educational Trust, Bhubaneswar

In the result, appeals of the revenue are dismissed

ITA 430/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…modating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest house do not violate the provisions of section 13(1)( c) for the reasons discussed above." Regarding salary given to trustees, Shri Sangarm Mudali and Smt. Geetika Mudali. Ld. CIT(A) in Para 13.18 of his order has held thus:- "The payment, thus, doe…

George Educational, Medical and Charitable Society v. Asst. Director of Income Tax (80 ITD 619) — Cited in 7 Judgments | BharatTax