How many judgments cite Hiralal Bhagwati v. CIT?

71 judgments on BharatTax cite Hiralal Bhagwati v. CIT (246 ITR 188), spanning 2008 to 2026.

Which sections of the Income Tax Act does Hiralal Bhagwati v. CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 11, Section 143(3), Section 12, Section 12AA, Section 12AB.

Hiralal Bhagwati v. CIT

246 ITR 188High Court2000#1582 most cited

What is Hiralal Bhagwati v. CIT authority for?

Granting registration under Section 12A or Section 12AA for charitable trusts requires the Commissioner to genuinely examine the trust's objects and past activities; once such registration is granted, the Assessing Officer cannot subsequently deny tax benefits by re-examining the trust's objects.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

Hiralal Bhagwati v. CIT · 246 ITR 188 · Section 12AA registration · Section 12A registration · charitable trust objects examination · past activities for registration · Section 2(15) general public utility · tax benefits after registration · Commissioner's duty 12AA · Assessing Officer denying benefits

Sections most often in play

Section 12A Section 11 Section 143(3)Section 12 Section 12AA Section 12AB Section 154 Section 2(15)

Issues it is cited on

section 12aa(1)(b)section 12aa(1)section 12aa(3)advancement of general public utility proviso to section 2(15)corpus fund cancellation of registration section 254(2)section 13(3)section 13(1)section 2(15)mistake apparent from record

Judgments citing Hiralal Bhagwati v. CIT

HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

In the result, the appeal of assessee is allowed

ITA 135/NAG/2025[2022-23]Status: DisposedITAT Nagpur23 Feb 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Hariom Baba Gaushala Ashram Trust Ito, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs Bsnl Rttc Building, Maharashtra 440002. – 440001. [Pan: Aaath4093E] Appellant / Assessee Respondent / Revenue Assessee By Shri Prakash Nanwani, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 11Section 12ASection 254(1)Section 80A(5)Section 80A(5)(i)Section 80GSection 80G(5)

…conditions and laid down in clause (i) to (v) of section 80G(5). 7. We further find that Hon’ble Chhattistgarh High Court in a recent decision of CIT(E) vs Dignity Education Society while following the decision of Gujarat High Court in Hiralal Bhagwati vs CIT 246 ITR 188 held that once registration under section 12A of Income Tax Act is granted, the benefit under section 80G cannot be denied. Further, Hon’ble Chhattisgarh High Court in CIT vs Adharshila Shikshan Sangh 177 taxmann.com 182 also held that where assessee–society registered under section Hariom Baba Gaushala Ashram Trust ITA 135/Nag/2025 A.Y. 2022–23)…

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…ple that Ld. AO while making assessment in hands of registered trust cannot go behind the registration u/s 12A reference is made to: following judicial pronouncements: Hon'ble Gujarat high court in case of Hiralal Bhagwati v. Commissioner of Income tax [2000] 246 ITR 188 (Guj.) where it was held that once the registration under section 12A(a) was granted, the grant of benefit and exemptions could not be denied, approved by hon'ble apex court in case of In Asstt. CIT v. Surat City Gymkhana [2008] 300 ITR 214/170 Taxman 612 (SC), the Supreme Court held that once registration is provided than the AO cannot probe int…

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs. DCIT,CIRCLE-19(1), DELHI

Appeals are hereby dismissed

ITA 4403/DEL/2025[2019-20]Status: DisposedITAT Delhi31 Dec 2025AY 2019-20

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…ITA Nos.4402 & 4403/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम RATIONAL BUSINESS CORPORATION DCIT, PRIVATE LIMITED, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. PAN No.AADCR1837J अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Amit Kumar Gupta, CA Revenue by Shri Sabyasachi Roy, Sr. DR सुनवाईक"तारीख/ Date of hearing: 16.12.20…

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs. DCIT CIRCLE-19(1), DELHI

Appeals are hereby dismissed

ITA 4402/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

PRINTECH PARK CLUSTER BANGALORE,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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

ITA 1065/BANG/2025[2025-26]Status: DisposedITAT Bangalore14 Oct 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2025-26

For Appellant: Shri Kupendra Setty, CAFor Respondent: Shri Murali Mohan M, CIT-DR

Section 12A

…o are all associated with the printing industry and therefore the same would be an object of general public utility as specified u/s. 2(15) of the IT Act. This Tribunal had relied on the judgment of the Hon’ble Apex Court reported in 82 ITR 704, 140 ITR 1 and 246 ITR 188 to arrive the above said conclusion. In the said order, the Tribunal also held that the authorities ought to have examined the objects of the trust while considering the application for registration and examined the genuineness of the said objects and not its activities at the time of granting the registration. The Tribunal also found that the as…

VAKS MULTIPLE SERVICE PRIVATE LIMITED,FARIDABAD vs. ACIT, FARIDABAD

In the result, Miscellaneous Application of the Revenue is dismissed

ITA 3255/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Sept 2025AY 2019-20

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vaks Multiple Service Vs Acit Plot No. 58-59, D L F Main Cgo Complex, Nh 4, Market, Sector-11, Faridabad, Nit, Faridabad, Haryana Haryana Pan: Aaecv4819M Appellant Respondent Assessee By Sh. Ankit Gupta, Ca Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 03/09/2025 Date Of Pronouncement 17/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. Cit(A)/Nfac’ For Short), New Delhi Dated 17/03/2025 For The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That, The Assessee Filed Its Return Of Income For The A.Y.2019-20 Having Gross Total Income Of Rs. 79,44,337/-. During The Processing Of Itr U/S. 143(1)(A), The Cpc Had Disallowed Rs. 33,02,357/- On Account Of Delay In Payment Of Employees Share Of Esi & Pf. Being Aggrieved With The Aforesaid Disallowance Of Rs. 33,02,357/-, The Assessee Filed An Appeal Before National Faceless Appeal Centre (Nfac). The Cit (Nfac) Vide Order Vaks Multiple Service Pvt. Ltd. Vs. Acit

Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…1 ITA No.3255/Del/2025 Vaks Multiple Service Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vaks Multiple Service Vs ACIT Plot No. 58-59, D L F Main CGO Complex, NH 4, Market, Sector-11, Faridabad, NIT, Faridabad, Haryana Haryana PAN: AAECV4819M Appellant Respondent Assessee by Sh. Ankit Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 03/09/2025 Date of Pronouncement 17/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee agains…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR

Section 12ASection 12A(1)(ac)Section 80G(5)

…ciation and not at the time of registration. The application also submitted that benefit of particular religion is also a section of public and the kind attention is drawn towards judgment delivered by the Gujarat High Court in case of Hiralal Bahgwati (2000) 246 ITR 188 and Ahmedabad Rana Caste Association 140 ITR 1 (SC). The assessee has placed on record the documentary evidences such as trust deed in Gujarati and English version also, copy of audited accounts for A.Y. 2022-23 and 2023-24, copy of Form 9A for A.Y. 2023-24, copy of donations received by the trust for A.Y. 2022-23 & 2023-24 etc. The assessee file…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR

Section 12ASection 12A(1)(ac)Section 80G(5)

CENTRE FOR URBANISATION BUILDINGS AND ENVIRONMENT (CUBE), ,CHENNAI vs. ITO, EXEMPTIONS WARD 4,, CHENNAI

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

ITA 3280/CHNY/2024[2024-25]Status: DisposedITAT Chennai06 Jun 2025AY 2024-25

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25

For Appellant: Shri S. Muralidhar, FCA &For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 12ASection 142(1)Section 143(2)Section 143(3)Section 80GSection 80G(5)Section 80G(5)(vi)

…(23C)(iv) as taken from the 8 58 62 website of Income Tax Department 9 63 64 CBDT Circular NO. 11 of 2008 dated 19-12-2008 10 65 67 Memorandum explaining the provisions of the Finance Bill 2008 Case Laws 11 68 73 Gujarat High Court - Hiralal Bhagwati – [2000] 246 ITR 188 (GUJ.) 12 74 75 Supreme Court - Surat City Gymkhana [2008] 170 Taxman 612 (SC) Gujarat High Court - N.N. Desai Charitable Trust - [2002] 123 Taxman 866 13 76 82 (Gujarat) ITAT Lucknow - Shiv Raj Sharma Shiksha Samiti Bilaspur - ITA 14 83 87 No.78/LKW/2018 – order dated 16-5-2019 Supreme Court decision in Shri Ramtanu Co-Operative Housing vs State…

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

ITA 41/PAT/2025[2020-21]Status: DisposedITAT Patna03 Jun 2025AY 2020-21

Section 142(1)Section 145Section 250Section 36(1)(va)

…to be extracted: “In the instant case, miscellaneous application came to be filed by the assessee under sub-section (2) of section 254 stating therein that a decision of the 'Jurisdictional Court', i.e., the High Court of Gujarat in Hiralal Bhagwati's case [246 ITR 188 (Guj)], was not brought to the notice of the Tribunal and, thus, there was a 'mistake apparent from record' which required rectification. [Para 39] The core issue, therefore, is whether non-consideration of a decision of Jurisdictional Court or of the Supreme Court can be said to be a 'mistake apparent from the record'? Both, the Tribunal and th…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

Section 11Section 12ASection 143(3)Section 154Section 2(15)

…t charitable purpose includes relief of the poor, education, medical relief and advancement of any other object of general public utility. The assessee's case falls within the phrase of the definition general public utility. In the decision reported in (2000) 246 ITR 188 in the case of Hiralal Bhagwati Vs. Commissioner of Income Tax, the Gujarat High court considered the said phrase in the context of Section 12AA registration and AYs 2016-17 to 2018-19 held that registration of the charitable trust under Section 12AA of the Act is not an idle or empty formality; the Commissioner of Income-tax has to examine the…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

Section 11Section 12ASection 143(3)Section 154Section 2(15)

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21

For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

…d to be extracted: “In the instant case, miscellaneous application came to be filed by the assessee under sub-section (2) of section 254 stating therein that a decision of the 'Jurisdictional Court', i.e., the High Court of Gujarat in Hiralal Bhagwati's case [246 ITR 188 (Guj)], was not brought to the notice of the Tribunal and, thus, there was a 'mistake apparent from record' which required rectification. [Para 39] The core issue, therefore, is whether non-consideration of a decision of Jurisdictional Court or of the Supreme Court can be said to be a 'mistake apparent from the record'? Both, the Tribunal and the…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN INSTITUTE FOR HUMAN SETTLEMENTS, MUMBAI

ITA 2328/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8Section 80G

…170 Taxman 612 (SC) held that that registration under section 12A was a fait accompli to hold the Assessing Officer back from further probe into the objects of the trust. In this case the Supreme Court endorsed the findings of Hiralal Bhagwati Vs. CIT [2000] 246 ITR 188 (Gujarat). The High Court held as under: Indian Institute for Human Settlements Once the registration under section 12A(a) was granted, the grant of benefit could not be denied. The ITO was not justified in refusing the benefits which would otherwise accrue under the registration. If there was no registration, as contemplated under section 12A(a)…

DY. COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI, MUMBAI vs. THE CATHEDRAL VIDYA TRUST, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3292/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Smt. Renu Jauhri

For Appellant: Shri. Ronak Doshi & Ms. Mahek SavlaFor Respondent: Shri. H. M. Bhatt

Section 11Section 12ASection 13(3)Section 143(3)

…der section 12A is still valid and AO cannot deny the exemption under section 11 of the Act. In support of his submission, the Id. AR of the assessee relied upon the decision: (i) ACIT vs. Surat City Gymkhana (300 ITR 214) (SC), (ii) Hiralal Bhagwati vs. CIT (246 ITR 188) (Guj. HC), Stock Exchange Ahmedabad vs. ACIT (74 ITD 1) (Ahm. Trib.) & (iii) Gagan Education Society vs. ACIT (10 taxmann.com 156) (Agra Trib.). Secondly, merely charging fees, it should not impugn upon the eligibility for exemption under section 11 of the Act. The fee is charging for fulfilment of its object and in support of his contention, t…

ITO (E), NEW DELHI vs. M/S CHADHA EDUCATION SOCIETY, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 91/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri R.K. Doi, Sr. DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 133(6)

…at the registration of a trust once done u/s 12A is a fait accompli and the Assessing Officer cannot thereafter make further probe in to the objects of the trust. 14. It was similarly held in the case of Hiralal Bhagwati v. Commissioner of Income tax [2000] 246 ITR 188 (Guj.) where the Hon'ble Supreme Court held that once the registration under section 12A(a) was granted, the grant of benefit and exemptions could not be denied. 15. The other bone of contention is the amount of Rs. 56,25,000/- received towards corpus donation during the year by the assessee. The ld. CIT(A) has given a categorical finding that…

THE JAAMIAH MUEENIYYAH WAKAF COMMITTEE,BHARUCH vs. CIT (EXEMPTION), AHMEDABAD, AHMADABAD

In the result, the appeal of the assessee is dismissed

ITA 61/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 80Section 80GSection 80G(5)

…ities in its hospitals to all persons of any caste, activities carried out by assessee were charitable in nature, it was entitled to exemption under Section 80G of the Act. Further, the Counsel for the assessee placed reliance in the case of Hira Lal Bhagwati 246 ITR 188 (Gujarat High Court), wherein the jurisdictional High Court held that whether object beneficial to a Section of public is an object of "general public utility"; it is not necessary that public at large must get benefit. To serve as a charitable purpose, it is not necessary that the object must be to serve the whole of mankind or all persons livin…

INTERNATIONAL COPPER ASSOCIATION INDIA ,MUMBAI vs. ITO (EXEMP)- II (1) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 7885/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

…old Club Ltd v. CIT (106 taxmann.com 58) (Bom HC) 2. India Habitat Centre v. CIT (114 taxmann.com 84) (Del HC) 3. Gemological Institute of India v. DIT (105 taxmann.com 180) (SC) 4. Surat City Gymkhana v. ACIT (170 taxman 612) (SC) 5. Hiralal Bhagwati v. CIT (246 ITR 188) (Guj HC) Page No. | 9 ITA NOs. 7884 & 7885/MUM/2019 (A.Ys: 2010-11 & 2011-12) International Copper Association India 6. Gagan Education Society v. Add CIT (10 taxmann.com 156) (Agra T) 7. Mehta Jivraj Makandas & Parekh Govindaji Kalyanji Modh Vanik Vidyarthi Public Trust v. DIT (12 taxmann.com 335) (Mumbai T) 13. On the other hand, Ld. DR reli…

INTERNATIONAL COPPER ASSOCIATION INDIA,MUMBAI vs. ITO (EXEMP)- II (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 7884/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

ICLEI SOUTH ASIA GROUP GRATUITY TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 762/DEL/2021[2020-21]Status: DisposedITAT Delhi01 Jun 2023AY 2020-21

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2018-19 Assessment Year 2021-22 Icrw Group Gratuity Trust, Vs Cit (Exemptions), C-59, Ground Floor, Delhi. South Extension Part Ii, New Delhi 110 049 Pan: Aabti3510L Assessment Year: 2020-21 Iclei South Asia Group Gratuity Trust, Vs Cit (Exemptions), C-3, Lower Ground Floor, Delhi Green Park Extension, New Delhi – 110 016. Pan: Aabti7567H (Appellant) (Respondent) Assessee By : Shri Anand Chaudhuri, Advocate Revenue By : Sh. Mohd. Gayasuddin Ansari,Cit,Dr Date Of Hearing : 17.05.2023 Date Of Pronouncement : 01.06.2023

For Appellant: Shri Anand Chaudhuri, AdvocateFor Respondent: Sh. Mohd. Gayasuddin Ansari,CIT,DR

Section 12ASection 25

…concluded that the assessee trust was not created for any general welfare of the employees. 7. Similarly, the ld.CIT(E) distinguished the order of the Hon’ble Gujarat High Court relied upon by the assessee in the case of Hiralal Bhagwati vs. CIT, reported in 246 ITR 188 (Guj) as factually distinguishable. The ld.CIT(E) observed that in that case, the trust was created to ‘give financial aid to the employees of Gujarat Law Society in cases of death of an employee during his/her service, illness or permanent disability which incapacitates the employee to discharge his/her duties.’ In order to avail the benefits, t…

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