HARF Charitable Trust v. CCIT

376 ITR 1100High Court#7890 most cited

What is HARF Charitable Trust v. CCIT authority for?

A trust's eligibility for Section 10(23C) approval is not automatically disqualified by a clause in its deed that allows for carrying out other business activities, provided the primary purpose remains charitable.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2021.

Also referred to as

HARF Charitable Trust v. CCIT · 376 ITR 1100 · Section 10(23C) · charitable trust · educational institution · purpose test · multiple clauses · business activity · approval

Judgments citing HARF Charitable Trust v. CCIT

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Ronald Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…Queens Educational Society Vs. CIT, 2015 372 ITR 699 (SC) also applied “purpose” test i.e. as to whether educational institutions existed only for educational purpose and not for earning profits. Yet another decision law HARF Charitable Trust Vs. CCIT [2015], 376 ITR 1100 (P&H) also dealt with an identical issue wherein the said assessee already enjoys section 12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of t…

HARF Charitable Trust v. CCIT (376 ITR 1100) — Cited in 14 Judgments | BharatTax