Improvement Trust v. CIT

62 SOT 121Income Tax Appellate Tribunal2014#12894 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing Improvement Trust v. CIT

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…cations Fund's case (supra) can be applied. The six indicia stipulated in Lord Fisher's case (supra) are also relevant. Each case, therefore, has to be examined on its own facts. In Improvement Trust vs. CIT [2014] 41 taxmann.com 403 (Amritsar-Trib.)/[2014] 62 SOT 121 (Amritsar - Trib.)(URO), it was held as follows: 15. As per the amended definition of charitable purpose under Section 2(15) of the Act, w.e.f. 01.04.2009, advancement of any other object of general public utility shall not be a charitable purpose, ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi…

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…hence it would not be eligible for exemption u/s 11 of the I.T. Act. 11.Hence disallowance of claim of exemption of Rs.27,98,570/- u/s 11 of I.T. Act is hereby confirmed,. In this regard reliance is placed on the decision in cases of Improvement Trust (2014) 62 SOT 121 (Amritsar Tribunal). Decision in case of Young Women’s Christian Association of Madras (2014) 62 SOT 65 (Chennai Tribunal) is exactly on same facts, wherein since appellant was running a working women’s hostel for business purpose only, denying exemption of income by applying proviso to section 2(15) to the assessee’s case was upheld by the tribun…