How many judgments cite Govindu Naicker Estate v. ADIT?

89 judgments on BharatTax cite Govindu Naicker Estate v. ADIT (248 ITR 368), spanning 2015 to 2026.

Which sections of the Income Tax Act does Govindu Naicker Estate v. ADIT come up under?

It is most often cited in judgments turning on Section 11(1)(a), Section 11(1)(c), Section 11(2), Section 11(3), Section 11(6), Section 12A.

Govindu Naicker Estate v. ADIT

248 ITR 368High Court2001#1265 most cited

What is Govindu Naicker Estate v. ADIT authority for?

A charitable trust may adjust expenditure incurred for religious or charitable purposes in an earlier year against the income of a subsequent year, which is considered an application of income for the subsequent year under Section 11. This principle is guided by commercial considerations and the benevolent intent of Section 11.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Govindu Naicker Estate v ADIT · 248 ITR 368 · Section 11 · Section 12A · charitable trust · application of income · carry forward of excess expenditure · set off deficit · religious purposes · commercial principles

Sections most often in play

Section 11(1)(a)Section 11(1)(c)Section 11(2)Section 11(3)Section 11(6)Section 12A Section 143(1)Section 250

Issues it is cited on

section 11(1)(d)carry forward of losses section 11(1)(a)corpus donation application of income section 28 section 12a section 12 section 11 previous year section 13 person

Judgments citing Govindu Naicker Estate v. ADIT

Chitradurga Zilla Reddy Jana Sangh(R), Chitradurga vs. Income Tax Officer, Ward-1 Exemption, Hubli

In the result the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R

Section 11(1)Section 12ASection 143(1)Section 250

…nd such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as application of income under s. 11 in past years. In Govindu Naicker Estate v. Asstt. DIT [2001] 248 ITR 368/[1999] 105 Taxman 719 (Mad.), the Hon'ble Madras High Court held that the income of the trust has to be arrived at having due regard to the commercial principles, that s. 11 is a benevolent provision, and that the expenditure incurred on religious or charitable purposes in earlier year or years can be adjusted against the income of the subsequent…

Breach Candy Medical Research Centre, Mumbai vs. Income Tax Officer Exemption Ward 1(1), Mumbai

ITA 1395/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Breach Candy Medical Ito(Exemption)-1(1) Research Centre Room No. 508, 5Th 60-A, Bhulabhai Desai Road Vs. Floor, Pirmal Mumbai-400 026. Chamber, Parel Mumbai-400 012. Pan : Aaatb0045Q Appellant Respondent

For Appellant: Shri Leyaqat ali AafaquiFor Respondent: Shri Paras Savla

Section 11Section 11(2)Section 11(6)Section 12ASection 35(1)(ii)

…264 ITR 110) (Bom HC) b) CIT vs. Maharana of Mewar Charitable Foundation (164 ITR 439) (Raj HC) c) CIT vs. Shri Plot Swetambar Murti Pujak Jain Mandal (211 ITR 293) (Guj HC) d) CIT vs. Maitriseava Trust (242 ITR 20)(Mad HC) e) Govindu Naicker Estate vs. ADIT (248 ITR 368)(Mad HC) 7. But, this issue was not emanating from the assessment order. Anyhow, the Ld. AO is directed to take the submissions and cases-law cited above and if the institution is entitled for carry forward deficit of Rs. 8,71,246/-, the benefit should be allowed. 8. The appeal of appellant is allowed for statistical purposes. Order pronounced…

M/S Sindhi Youth Association, Bangalore vs. Assistant Director of Income Tax (Exemptions), Circle-17(2), Bangalore

ITA 358/BANG/2023[2008-09]Status: DisposedITAT Bangalore07 Aug 2023AY 2008-09

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2008-09

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Veera Raghavan, Jt.CIT(DR)(ITAT)

Section 11Section 11(1)(a)Section 12ASection 70

…e adjusted against the excess utilization in the preceding years 1999-2000 to 2001-02. The AO called for explanation from the assessee as to why the set off should not be disallowed. The assessee relied on the decision of Govindu Naicker Estate v. ADIT (2004) 248 ITR 368 (Mad) where it was held that the expenditure incurred in advance for charitable purpose in an earlier year out of income of subsequent year should be taken to account in reckoning the amount applied for subsequent year, as otherwise there may be shortfall in application of income resulting in liability which cannot be correct. The AO was of the v…

Dy Commissioner of Income Tax, Central Circle-7(1), Mumbai vs. Dr D.Y. Patil Aducation Academy, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1350/MUM/2022[2013-2014]Status: DisposedITAT Mumbai24 Aug 2022AY 2013-2014

Bench: This Tribunal Falls Within The Said Pandemic Period. Accordingly, After Considering The Relaxation Of Period Provided By The Hon’Ble Supreme Court, We Find That There Is No Delay In Filing Of Appeal Before Us. Accordingly, The Appeal Is Admitted & Taken Up For Adjudication.

Section 12ASection 132Section 143(3)Section 153CSection 80G

…and against the Revenue. 6. Following the aforesaid decisions of Rajasthan and Gujarat High Courts, we answer the second question referred to us in favour of the assessee and against the Revenue." In the case of Gonvindu Naicker Estate vs. ACIT reported in 248 ITR 368, Hon'ble High Court of Madras had decided that:- "The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred expenditure on religious and charitable purposes from the income of the subsequent year, even though the actual expenditure was in the earlier years, if in…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1035/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 Feb 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 11Section 12ASection 132Section 153CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1033, 1034 & 1035/M/2021 Assessment Years: 2011-12, 2012-13 & 2013-14 DCIT 2(1)(2), Dr. D.Y. Patil Educational Circle-7(1), Academy, Room No.676B, Opp: M.I.G. Colony, Vs. 6th Floor, Adarsh Nagar, Aayakar Bhavan, Worli, M.K. Road, Mumbai – 400 025 Mumbai - 400020 PAN: AAATD7470M (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Sandeep Raj, D.R. Date of Hearing : 06.01.2022 Date of Pronouncement : 11.02.2022 O R…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1034/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Feb 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 11Section 12ASection 132Section 153CSection 80G

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1033/MUM/2021[2011-12]Status: DisposedITAT Mumbai11 Feb 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 11Section 12ASection 132Section 153CSection 80G

The Income Tax Officer (Exemptions), Ward-1, Mangaluru vs. M/S. Shiruru Welfare Trust, Ududpi

In the result, the appeal of the revenue is dismissed

ITA 583/BANG/2021[2014-15]Status: DisposedITAT Bangalore21 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Siddesh S. Gaddi, CAFor Respondent: Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru

Section 1Section 10(34)Section 11(1)(a)Section 11(1)(d)

…5 such adjustment Would be application of Income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as application of income under s. 11 in past years. In Govindu Naicker Estate v. Asst. DIT [2001] 248 ITR 368/[1999] 105 Taxman 719 (Mad.), the Hon'ble Madras High Court held that the income of the trust has to be arrived at having due regard to the commercial principles, that s. 11 is a benevolent provision, and that the expenditure incurred on religious or charitable purposes in earlier year or years can be adjusted against the income of the subsequent…

Dy CIT, CC-7(1), Mumbai vs. Dr. D.Y. Patil Sports Academy, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 155/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Ajay Kumar Sharma, D.R

Section 11Section 12ASection 132(1)Section 143(1)Section 143(3)Section 153C

…and against the Revenue. 6. Following the aforesaid decisions of Rajasthan and Gujarat High Courts, we answer the second question referred to us in favour of the assessee and against the Revenue." In the case of Gonvindu Naicker Estate vs. ACIT reported in 248 ITR 368, Hon'ble High Court of Madras had decided that :- "The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred expenditure on religious and charitable purposes from the income of the subsequent year, even though the actual expenditure was in the earlier years, if in…

The Income Tax Officer (Exemptions), Ward- 1, Bangalore vs. M/S. Global City Educational Trust, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 695/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 Jul 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2016-17 Ito (Exemptions), Vs. M/S. Global City Educational Trust, Ward – 1, 135, 135, Ramaiah Garden, Bengaluru. Jalakanteshwara Temple Street, 5Th Main, 6Th Cross, Malleshpalya, Bengaluru – 560 075. Pan : Aabtg 3599 H Appellant Respondent Appellant By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru. Respondent By : Shri. V. Srinivasan, Advocate Date Of Hearing : 19.07.2021 Date Of Pronouncement : 20.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 31.08.2020 Of Cit(A), Bengaluru, Relating To Assessment Year 2016-17. The Grounds Raised By The Revenue Reads As Follows:

For Appellant: Shri. Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri. V. Srinivasan, Advocate

Section 10(34)Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 143Section 143(3)

…uent years and such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as application of income under s. 11 in past years. In Govindu Naicker Estate VS. ADIT 248 ITR 368 (Mad), the Hon’ble Madras High Court held that the income of the trust has to be arrived at having due regard to the commercial principles, that s. 11 is a benevolent provision, and that the expenditure incurred on religious or Page 6 of 7 charitable purposes in earlier year or years can be adjusted against the income of the subsequent year. The…

Deputy Commissioner of Income Tax Central Circle-1, Mangalore vs. M/S Navodaya Grama Vikas Charitable Trust, Bangalore

ITA 1108/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Smt. Sowmya Achar, Addl.CIT(DR)(ITAT), BengaluruFor Respondent: Shri V. Srinivasan, Advocate

Section 11(1)(a)

…uent years and such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as application of income under s. 11 in past years. In Govindu Naicker Estate VS. ADIT 248 ITR 368 (Mad), the Hon’ble Madras High Court held that the income of the trust has to be arrived at having due regard to the commercial principles, that s. 11 is a benevolent provision, and that the expenditure incurred on religious or charitable purposes in earlier year or years can be adjusted against the income of the subsequent year. The principle th…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S Navodaya Grama Vikas Charitable Trust, Bangalore

ITA 1109/BANG/2018[2009-10]Status: DisposedITAT Bangalore29 Jan 2020AY 2009-10

Bench: Shri N.V. Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Smt. Sowmya Achar, Addl.CIT(DR)(ITAT), BengaluruFor Respondent: Shri V. Srinivasan, Advocate

Section 11(1)(a)

…uent years and such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost of which has been fully allowed as application of income under s. 11 in past years. In Govindu Naicker Estate VS. ADIT 248 ITR 368 (Mad), the Hon’ble Madras High Court held that the income of the trust has to be arrived at having due regard to the commercial principles, that s. 11 is a benevolent provision, and that the expenditure incurred on religious or charitable purposes in earlier year or years can be adjusted against the income of the subsequent year. The principle th…

DCIT(Examption), Circle - 1(1), Kolkata vs. Maa Saraswati Gyan Mandir Education Society, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2002/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2020AY 2012-13

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata

For Appellant: Shri Radhey Shyam, CITFor Respondent: Shri S. M. Surana, Advocate

Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) DCIT(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata P-1, Hide lane, Kolkata-700073 "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AABTM 0777 H (Appellant) .. (Respondent) Appellant by :Shri Radhey Shyam, CIT Respondent by : Shri S. M. Surana, Advocate सुनवाईकीतारीख/ Date of Hearing : 17/10/2019 घोषणाकीतारीख/Date of Pronouncement : 10/01/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the revenue, pe…

DCIT (Exemptions), Circle-2, Ahmedabad vs. Ashara Mubaraka Dai Al Husain Trust, Surat

In the result, Revenue’s appeal is dismissed

ITA 2856/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roydcit(Exemption), Vs. Ashara Mubarka Dai Al Husain Circle – 2, Trust, Ground Floor, Ahmedabad. 3/783, Yusuf Manzil Zapa Bazar, Surat- 395 003. [Pan No. Aacta 0991 J] (Appellant) (Respondent) ..

For Appellant: Shri Richa Rastogi, Sr. D.RFor Respondent: --None--

Section 11Section 11(1)(a)Section 143(3)

…llant has relied upon the order of jurisdictional High Court in the case of CIT vs Shri Plot Shwetambar Murtipujak Jain Mandal 211 ITR 293(Guj.), CIT vs Maharana of Mewar Charitable Foundation 29 Taxman 476 (Raj) and Govindu Naicker Estate v. Asstt.DIT [2001] 248 ITR 368 (Mad). Hon'ble Gujarat High Court in the case of Shri Plot Shwetambar Murtipujak Jain Mandal has held as follows:- "A bare perusal of section 11 of the Income-tax Act, 1961, shows that the income derived from property held under trust wholly for charitable or religious purposes to the extent to which such income is applied to such purposes in In…