Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT v. Sardarilal& Co.

266 CTR 181Reported decision2014#5240 most cited

What is Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT v. Sardarilal& Co. authority for?

The denial of exemption under Section 11 is justified if trustees manage the trust's finances as their personal business, collecting excess fees from students.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Also referred to as

Gujarati Charitable Foundation Poona · Section 11 · exemption · charitable trust · excess fees · trustees managing finances · personal business · denial of exemption

Judgments citing Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT v. Sardarilal& Co.

The DCIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

The DCIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

The ACIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

The ACIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…77 taxmann.com 245 (SC) 2. BadridasDaga vs. CIT (1958) 34 ITR 10 (SC) 3. CIT vs. Rajasthan and Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT vs. Sardarilal& Co. (2001) 251 ITR 864 (Del) (FB) 5. Sanjay Rungta vs. Office of the CIT (2014) 266 CTR 181 (Jhar) 6. M.M. Financiers (P) Ltd. vs. DCIT (2007) 107 TTJ 200 (Chennai) 7. ITO vs. RajkumarBirla in ITA No.943 to 945/Hyd/2012 – Hyderabad Tribunalr 17.7 The Ld. DR relied on the order of the lower authorities. 17.8 We have heard the rival submissions and perused the record. In this case, exemption u/s. 11 of the I.T. Act was denied on the r…

Gujarati Charitable Foundation Poona (2018) 402 ITR 441(SC) 4. CIT v. Sardarilal& Co. (266 CTR 181) — Cited in 22 Judgments | BharatTax