H.E.H. Nizam’s Religious Endowment Trust v. CIT

59 ITR 582Supreme Court of India1966#3932 most cited

What is H.E.H. Nizam’s Religious Endowment Trust v. CIT authority for?

For income to be exempt under Section 11(1)(a) of the Income Tax Act, it must be 'actually applied' for charitable or religious purposes; notional expenditure does not qualify. The burden of proving exemption lies with the assessee.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

H.E.H. Nizam's Religious Endowment Trust v. CIT · section 11(1)(a) · application of income · charitable purposes · religious purposes · actually applied · notional expenditure · burden of proof · exemption

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12AASection 13(1)(d)(iii)Section 147Section 148Section 2(24)(x)

Issues it is cited on

section 11(1)(d)section 11(1)(a)section 11(2)section 11(1)live linkapplication of incomeincome escaping assessmentregular assessmentcapital expenditurerevenue expenditureescapement of incomefirst appeal

Judgments citing H.E.H. Nizam’s Religious Endowment Trust v. CIT

Commisisoner of Income Tax vs. Ohio University Christ College

ITA/312/2016HC Karnataka17 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260

…would, in the given facts and circumstances, constitute application of the funds for charitable purposes within the meaning of section 11(1)(a).” 11. Following its earlier view in the case of H.E.H. Nizam’s Religious Endowment Trust v. CIT (1966) 59 ITR 582 (SC) and Commissioner of Income-tax v. Radhaswami Satsang Sabha (1954) 25 ITR 472 (Allahabad) and distinguishing the Madras High Court view in the case of Nachimuthu Industrial Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1578/MUM/2017[2004-05]Status: DisposedITAT Mumbai17 May 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…ed 10.5.2012 being of a later date and Hon. Supreme Court in H.E.H Nizam Religious Endowment Page 4 of 16 ITA No. 1578, 1577,1576, 1575 & 1573 /Mum/2017 The Synthetic & Rayon Textiles Export Promotion Council; AYs:04-05,06-07,09-10,11-12,12-13 Trust vs. CIT 59 ITR 582 were not considered by Hon, ITAT as mentioned by CIT(A) in his order dated 30.7.2012 for A.Y 2004-05.This contention of the appellant is therefore, not acceptable. ii. Further it would be relevant to mention here that application of income as well as charitable purpose, both, should be in India. It can not be the case that charitable purpose shou…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1577/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…ed 10.5.2012 being of a later date and Hon. Supreme Court in H.E.H Nizam Religious Endowment Page 4 of 16 ITA No. 1578, 1577,1576, 1575 & 1573 /Mum/2017 The Synthetic & Rayon Textiles Export Promotion Council; AYs:04-05,06-07,09-10,11-12,12-13 Trust vs. CIT 59 ITR 582 were not considered by Hon, ITAT as mentioned by CIT(A) in his order dated 30.7.2012 for A.Y 2004-05.This contention of the appellant is therefore, not acceptable. ii. Further it would be relevant to mention here that application of income as well as charitable purpose, both, should be in India. It can not be the case that charitable purpose shou…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1576/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…ed 10.5.2012 being of a later date and Hon. Supreme Court in H.E.H Nizam Religious Endowment Page 4 of 16 ITA No. 1578, 1577,1576, 1575 & 1573 /Mum/2017 The Synthetic & Rayon Textiles Export Promotion Council; AYs:04-05,06-07,09-10,11-12,12-13 Trust vs. CIT 59 ITR 582 were not considered by Hon, ITAT as mentioned by CIT(A) in his order dated 30.7.2012 for A.Y 2004-05.This contention of the appellant is therefore, not acceptable. ii. Further it would be relevant to mention here that application of income as well as charitable purpose, both, should be in India. It can not be the case that charitable purpose shou…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. DDIT (E) 1(2), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1575/MUM/2017[2011-12]Status: DisposedITAT Mumbai17 May 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…ed 10.5.2012 being of a later date and Hon. Supreme Court in H.E.H Nizam Religious Endowment Page 4 of 16 ITA No. 1578, 1577,1576, 1575 & 1573 /Mum/2017 The Synthetic & Rayon Textiles Export Promotion Council; AYs:04-05,06-07,09-10,11-12,12-13 Trust vs. CIT 59 ITR 582 were not considered by Hon, ITAT as mentioned by CIT(A) in his order dated 30.7.2012 for A.Y 2004-05.This contention of the appellant is therefore, not acceptable. ii. Further it would be relevant to mention here that application of income as well as charitable purpose, both, should be in India. It can not be the case that charitable purpose shou…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1573/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2017AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…ed 10.5.2012 being of a later date and Hon. Supreme Court in H.E.H Nizam Religious Endowment Page 4 of 16 ITA No. 1578, 1577,1576, 1575 & 1573 /Mum/2017 The Synthetic & Rayon Textiles Export Promotion Council; AYs:04-05,06-07,09-10,11-12,12-13 Trust vs. CIT 59 ITR 582 were not considered by Hon, ITAT as mentioned by CIT(A) in his order dated 30.7.2012 for A.Y 2004-05.This contention of the appellant is therefore, not acceptable. ii. Further it would be relevant to mention here that application of income as well as charitable purpose, both, should be in India. It can not be the case that charitable purpose shou…

DCIT(E), New Delhi vs. The Associated Chambers of Commerce and Industry of India, New Delhi

In the result, the appeal of the department is dismissed

ITA 5862/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Nov 2016AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5862/Del/2015 : Asstt. Year : 2011-12 Dy. Commissioner Of Income Tax Vs The Associated Chambers Of (E), Circle-2(1), Commerce & Industry Of India, New Delhi 5, Sardar Patel Marg, Chankyapuri, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatt4704C Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 24.11.2016 Date Of Pronouncement : 25.11.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 28.08.2015 Of Ld. Cit(A)-40 (Exemption), New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR
Section 11Section 11(1)(C)Section 11(1)(c)

…igh Court in the case of DIT(E) Vs. National Association of Software and Services Companies (NASCOM) has referred to the judgement of Bench of three judges of Hon'ble Apex Court in H.E.H. Nizam's Religious Endowment Trust vs. Commissioner of Income Tax (1966) 59 ITR 582 wherein ratio has been laid down 'the state did not like to forgo the revenue in favour of charity outside the country', has held income applied outside India cannot be considered as application of income of the trust in India for charitable purposes in the absence of CBDT's notification u/s 11(1)(c) of the I.T. Act, 1961 in this regard.” 3. Durin…

Deputy Director of Income Tax (Exemption), Bangalore vs. Ohio University Christ College Academy for Management Education, Bangalore

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

ITA 1075/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Oct 2015AY 2008-09
For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate
Section 11Section 12ASection 143(1)Section 143(3)

…s of accounts cannot be construed as payment made out of the income of the year under consideration and, also, faded to notice the fact that the earlier decision of the Hon'ble Supreme Court in the case of H.E.H. Nizams Religious Endowment Trust v. CIT {1996} 59 ITR 582 (SCj was overruled in the case of Nachimuttu Industrial Association. 6) The CIT (A) has failed to appreciate the fact that in view of non- utilisation/non- application of income to the extent of Rs.2,66J2,407/-, being faculty teaching charges payable to Ohio University, Athens, USA, in the year under consideration, it is not relevant to discuss t…

Director of Income Tax (Exemption) vs. National Association of Software and Service Companies (Nasscom)

In the result the appeals are disposed of as above with no order as to

ITA - 17 / 2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…1.4.1952 and thereafter, so far as Section 4 (3)(i) is concerned, has been noticed and contrasted by Subba Rao, J., speaking for a Bench of three Judges of the Supreme Court in H.E.H. Nizam’s Religious Endowment Trust v. Commissioner of Income-Tax, (1966) 59 ITR 582. The learned Judge observed as under: - “Under the said clause, trust income, irrespective of the fact whether the said purposes were within or without the taxable territories, was exempt from tax in so far as the said income was applied or finally set apart for the said purposes. Presumably, as the State did not like to forgo the revenue…

Director of Income Tax (Exemption) vs. Services Companies

In the result the appeals are disposed of as above with no order as to

ITA/17/2011HC Delhi10 May 2012
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 143(1)(a)Section 143(2)Section 260A

…1.4.1952 and thereafter, so far as Section 4 (3)(i) is concerned, has been noticed and contrasted by Subba Rao, J., speaking for a Bench of three Judges of the Supreme Court in H.E.H. Nizam’s Religious Endowment Trust v. Commissioner of Income-Tax, (1966) 59 ITR 582. The learned Judge observed as under: - “Under the said clause, trust income, irrespective of the fact whether the said purposes were within or without the taxable territories, was exempt from tax in so far as the said income was applied or finally set apart for the said purposes. Presumably, as the State did not like to forgo the revenue…