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

DCIT, Bangalore vs. Sri. Taralabalu Bruhanmatt, Chitradurga

In the result, the appeal of revenue is dismissed

ITA 893/BANG/2016[2012-13]Status: DisposedITAT Bangalore07 Jul 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri G. Kamalakar, Standing CounselFor Respondent: Shri S. Ramasubramanian, CA

Section 11(6)Section 12ASection 143(1)Section 143(3)

…ent 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 Page 14 of 15 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…

ITO, Bangalore vs. St. Patrick'S Church, Bangalore

In the result the appeal of the revenue is dismissed

ITA 897/BANG/2016[2010-11]Status: DisposedITAT Bangalore31 May 2017AY 2010-11

Bench: Shri Vijay Pal Raoassessment Year : 2010-11

For Appellant: Shri M.K. Biju, JCITFor Respondent: Shri Sudheendra B.R., CA

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 Page 12 of 14 the expenditure incurred on religious or charitable purposes in earlier year or years can be adjusted against the income of the subsequent year. Th…

DCIT, Bangalore vs. M/S G M Education Trust, Bangalore

In the result, the appeal of revenue and C

ITA 890/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri G. Kamaladhar, D.R

…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…

Assistant Commissioner of Income Tax, Mangalore vs. M/S.Islamic Academy of Education, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 2111/BANG/2016[2004-05]Status: DisposedITAT Bangalore03 May 2017AY 2004-05

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri R.N.Siddappaji, Addl.CITFor Respondent: Shri P.Dinesh, Advocate

Section 11(1)(a)

…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…

Income Tax -Officer, Mangalore vs. M/S. Manaswini Mental Health & Charitable Trust, Mangalore

In the result, the appeal of the revenue is dismissed

ITA 1965/BANG/2016[2014-15]Status: DisposedITAT Bangalore02 May 2017AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaincome-Tax Officer (Exemptions), Ward-1, Mangaluru. ... Appellant Vs. Manaswini Mental Health & Charitable Trust, D.No.15-6-309/3, Premavathy Bldg., Balmatta, Mangaluru. ... Respondent Pan: Aadtm 0763H

For Appellant: Shri Siddappaji, Addl.CIT(DR)For Respondent: None

Section 11(1)(a)Section 12A

…stment would be application Page 4 of 5 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…

DCIT, Bangalore vs. M/S Chalasani Education Trust, Bangalore

In the result, the appeal of revenue is dismissed

ITA 887/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, D.RFor Respondent: Dr.N.Suresh, C.A

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…

ITO, Bangalore vs. Sharddha Trust, Bangalore

In the result, the appeal filed by the revenue is treated as partly allowed for statistical purposes

ITA 899/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoincome-Tax Officer (Exemptions), Ward-3, Bengaluru. … Appellant Vs. Shraddha Trust, No.37/10, Yellappa Chetty Layout, Ulsoor Road, Bengaluru-560042. … Respondent Pan: Aacts 7373J

For Appellant: Shri G.Kamaladhar, Standing Counsel for DepartmentFor Respondent: None

Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

Dy.DIT, Bangalore vs. Maharani Lakshmi Ammani College Trust, Bangalore

In the result, the revenue’s appeals are dismissed

ITA 391/BANG/2016[2009-10]Status: DisposedITAT Bangalore31 Mar 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri P.R. Suresh, C.A

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…

Dy. DIT vs. Karnataka Jesuit Education Society

In the result, the appeals of the Revenue are dismissed, and that of the assessee are partly allowed

ITA 485/BANG/2013[2008-09]Status: DisposedITAT Bangalore12 Aug 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Respondent: Shri A.R.V. Sreenivasan, Jt. CIT(DR)

…sdictional High Court has been followed by the Hon'ble Madhya Pradesh High Court in the case of CIT v. Raipur Pallottine Society 180 ITR 579 and by the Hon'ble Madras High Court in the case of Govindu Naicker Estate v. Asst. Director of Income tax and Another 248 ITR 368. 8. In the result, appeal filed by the assessee is allowed.” In this year also, the learned Departmental Representative could not bring on record any order to show that the earlier decisions by this Tribunal for earlier years i.e. ITA No.889/Bang/2009 dt. 30.6.2010 or ITA No.893/Bang/2011 dt. 17.9.2012 for Assessment Year 2006-07 were reversed b…

ITO, Mangalore vs. Dr. U. Krishna Muniyal Memorial Trust, Manipal

In the result, the CO by the assessee is dismissed

ITA 140/BANG/2015[2011-12]Status: DisposedITAT Bangalore27 Jul 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoassessment Year : 2011-12

For Appellant: Shri V.K. Gurunathan, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)

Section 11Section 11(1)Section 11(1)(a)Section 12A

…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…

M/S Dominican Sisters of Presentation, Bangalore vs. Dyt, D, I, T, Bangalore

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

ITA 318/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Nambirajan, JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.318(BNG)/2015 (Assessment year : 2011-12) M/s Dominican Sisters of Presentation, Dominican Ashram, 80 ft. Road, Indiranagar, Bangalore-560 038 Appellant Vs The Deputy Director of Income-tax, Circle-17(1), Bangalore Respondent Assessee by : Shri Suresh Muthukrishnan, CA Revenue by : Shri Nambirajan, JCIT Date of hearing : 05-01-2016 Date of pronouncement : 08-01-2016 O R D E R PER SHRI INTURI RAMA RAO, AM : This appeal filed by the assessee is d…

M/S Society of St. Francis De Sales, Bangalore vs. Dyt, D, I, T, Bangalore

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

ITA 315/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishanan, CAFor Respondent: Shri Sunil Kumar Aggarwala, JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.315(BNG)/2015 (Assessment year : 2011-12) M/s Society of St. Francis De Sales, Sudhirvana, Kodathi Village, Carmelaram P.O., Bangalore-560 035 Appellant Vs The Deputy Director of Income-tax, Circle-17(1), Bangalore Respondent Assessee by : Shri Suresh Muthukrishanan, CA Revenue by : Shri Sunil Kumar Aggarwala, JCIT Date of hearing : 05-01-2016 Date of pronouncement : 08-01-2016 O R D E R PER SHRI INTURI RAMA RAO, AM : This appeal filed by the a…

M/S Society of Friars Minor (Karnataka), Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 969/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Dec 2015AY 2011-12

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri Suresh Muthukrishnan, C.AFor Respondent: Shri Sunil Kumar Agarwala, JCIT (D.R)

Section 11(1)(a)Section 12ASection 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 charitable purposes in earlier year or years can be adjusted against the income of the subsequent year. The principle th…

M/S Sevasadan Orphanage and Training Institute, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT

Section 11(1)(a)

…com 164 (M) • DIT Vs. Raghuvanshi Charitable Trust 197 Taxman 170 (Delhi) • CIT Vs. Maharana of Mewar Charitable Foundation (1987) 164 ITR 439 (Raj) • CIT Vs. Institute of Banking Personnel Selection 264 ITR 110 (Bom.) • Govindu Naicker Estate Vs. ADIT (2001) 248 ITR 368 (Mad) • Dawath Institute of DB Community Vs. ITO (2008) 22 SOT 359 (Mum. ITAT) • CIT Vs. Shri Plot Swetambar Murti Pujak Jain Mandal (1995) 211 itr 293 (Guj.) • CIT Vs. Sacred Heart Church 278 ITR 180 (Guj.) • CIT Vs. Matriseva Trust (2000) 242 ITR 20 (Mad) • Gem & Jewellery Export Promotion Council Vs. ITO (1999) 68 ITD 95 (Mum) • CIT Vs. St. Ge…

DDIT vs. Karnataka Food & Civil Supplies Ltd

In the result, appeal filed by the Revenue stands dismissed

ITA 124/BANG/2014[2010-11]Status: DisposedITAT Bangalore20 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No.124/Bang/2014 (Assessment Year : 2010-11) Deputy Director Of Income-Tax (E), Circle -17(1), Bangalore .. Appellant V. Karnataka Food & Civil Supplies Ltd, No.16/1, Miller Tank Bed Area, Vasanthanagar, Bangalore 560 052 .. Respondent Pan : Aaack8523F Assessee By : Smt. Pratibha, Advocate Revenue By : Shri. I. P. S. Bindra, Cit-Dr-I Heard On : 15.10.2015 Pronounced On : 20.10.2015 O R D E R Per Abraham P. George:

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri. I. P. S. Bindra, CIT-DR-I

Section 12A

…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…

DDIT, Bangalore vs. M/S Accion Technical Advisors India, Bangalore

In the result, the appeal by the revenue is dismissed, while the appeal by the Assessee is allowed

ITA 1040/BANG/2014[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2009-10

For Appellant: Shri Chavali Narayanan, C.AFor Respondent: Dr. P.K. Srihari, Addl.CIT(DR)

Section 11Section 12ASection 143(3)Section 25Section 32Section 35(2)(iv)

…ent 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…

The Jyothi Seva Society of Bangalore, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the assessee's appeal for Assessment Year 2007-08 is allowed

ITA 312/BANG/2015[2007-08]Status: DisposedITAT Bangalore24 Sept 2015AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri S.K. Agarwala, JCIT (D.R)

Section 12ASection 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 charitable 7 purposes in earlier year or years can be adjusted against the income of the subsequent year. The principle…

Juothy Charitable Trust, Bangalore vs. DCIT, Bangalore

In the result, the appeal by the Assessee is allowed

ITA 662/BANG/2015[2011-12]Status: DisposedITAT Bangalore14 Aug 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2011-12

For Appellant: Shri Babu Prasad, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)

Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…such adjustment would be application of income for subsequent years and that depreciation is allowable on the assets the cost Page 8 of 13 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, Udupi vs. M/S Academy of General Education, Manipal

In the result, the appeal by the revenue is dismissed

ITA 636/BANG/2014[2011-12]Status: DisposedITAT Bangalore07 Aug 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2011-12

For Appellant: Shri Sunil Kumar Agarwal, Jt. CIT(DR)For Respondent: Smt. Sheetal Borkar, Advocate

Section 11(1)Section 143(3)Section 32Section 35(2)(iv)

…ent 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 Page 8 of 9 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. T…

DCIT, Udupi vs. M/S Manipal Academy of Higher Education, Manipal

In the result, Revenue’s appeal for Assessment Year 2010-11 is dismissed

ITA 933/BANG/2014[2010-11]Status: DisposedITAT Bangalore24 Jul 2015AY 2010-11

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Shri Farhat Hussain Qureshi, CIT (D.R)For Respondent: Shri S.K. Tulsiyan, C.A

Section 10Section 12ASection 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 12 (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 principl…