(i). CIT v. Eranakulam District Cement Dealers Association

253 ITR 198High Court2002#24001 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2019.

Judgments citing (i). CIT v. Eranakulam District Cement Dealers Association

Hyderabad Battery Association, Hyderabad vs. CIT (Exemptions), Hyderabad

In the result, assessee’s appeal is allowed

ITA 1515/HYD/2016[]Status: DisposedITAT Hyderabad07 Nov 2019

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: Na

For Appellant: Sri S. Rama RaoFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 12ASection 2(15)Section 4(3)Section 4(3)(i)

…prayed for a direction to the CIT (Exemption) to grant registration u/s 12A of the Act. 6. The learned DR, on the other hand, relied upon the decision of the Hon'ble Kerala High Court in the case of CIT vs. Ernakulam Distt. Cement Dealers Association (2002) 253 ITR 198 (Ker.). 7. Having regard to the rival contentions and the material on record, we find that the “object of general public utility” is one of the facts of “charitable purposes” as defined in the Income Tax Act and the Hon'ble Supreme Court in the case of CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (S.C) has explained the object of general…

Bank of India Retired Employees Medical Assistantce Scheme, Mumbai vs. DIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 6844/MUM/2013[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Vijay MehtaFor Respondent: Shri Purushottam Tripuri

Section 12Section 12ASection 2(15)

…w, the objection raised by the Director is inconsistent with the legal position and thus deserves to be set-aside. 10. The Director relied upon the judgment of the Hon'ble Kerala High Court in the case of CIT vs Ernakilam District Cement Dealers Association, 253 ITR 198 (Ker) to canvass that in the absence of any intention to benefit the general public or any section of the general public, the exemption under Section 11/12 of the Act cannot be allowed. We have perused the decision of Hon'ble Kerala High Court. In the case before the Hon'ble Kerala High 13 Bank of India Retd Employees Medical Assistance Scheme…

Bank of India Retired Employees Medical Assistance Trust, Mumbai vs. ITO (E) - 1(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R

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

…he same cannot be held to be a charitable trust but only a mutual association with its objects limited to the benefit of its employees, is supported by the following judicial pronouncements: (i). CIT Vs. Eranakulam District Cement Dealers Association (2002) 253 ITR 198 (Ker) (ii). Zenith Tin Works Charitable Trust Vs. CIT (1976) 102 ITR 119 (Bom) (iii). Sakthi Charities Vs. CIT (1984) 149 ITR 624 (Mad) 10. We thus, in the backdrop of the aforesaid facts shall first advert to the validity of the orders of the lower authorities that the amount received by the assessee trust towards corpus fund, san registratio…