Θ In DIT (E) v. Shree Nashik Panchvati Panjrapole

397 ITR 501High Court2017#8459 most cited

What is Θ In DIT (E) v. Shree Nashik Panchvati Panjrapole authority for?

Income from selling milk by a trust whose dominant function is providing asylum to cows is incidental to its primary activity and therefore exempt. Activities carried out under the guise of public utility but truly in the nature of trade or business are not exempt.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2023.

Also referred to as

Shree Nashik Panchvati Panjrapole · 397 ITR 501 · Section 2(15) · Section 10(23C) · charitable trust · public utility · incidental to primary purpose · trade or business

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)mlisection 10(23c)put to usesection 2(15)section 40a(3)

Judgments citing Θ In DIT (E) v. Shree Nashik Panchvati Panjrapole

Tata Nyk Shipping Pte. Ltd., Singapore vs. CIT International Taxation-3, New Delhi

In the result, the appeal is allowed

ITA 1067/DEL/2022[2016-17]Status: DisposedITAT Delhi09 Mar 2023AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

Section 142(1)Section 263Section 92C

…ercising revisionary jurisdiction to revise the order of CIT. In this regard, he relied upon the following decisions: 26 AY: 2016-17 1. CIT Vs. Jagadhri Electric Supply & Industrial Co. [1983] 140 ITR 490 (P&H) 2. DIT Vs. Shree Nashik Panchvati Panjrapole, 397 ITR 501 (Bom.) 14. He submitted, since, the Tribunal has no power to enhance the assessment and take back benefits granted by the Assessing Officer, the submissions made by the Revenue to modify the order of CIT to enlarge the scope of direction of CIT in the order passed under section 263 of the Act is impermissible. He submitted, the submissions of…

Association of Mutual Funds in India, Mumbai vs. DCIT(E)-1(1), Mumbai

In the result, the present appeal is allowed

ITA 5761/MUM/2015[2012-13]Status: DisposedITAT Mumbai06 Sept 2022AY 2012-13
For Appellant: Shri Samir Kapadia/ Nitesh JoshiFor Respondent: Shri Milind Chavan/ Mehul Jain
Section 11Section 12ASection 143(3)Section 2(15)Section 25

…‟ble Delhi High Court in the case of Institute of Chartered Accountant of India (supra) were quoted with approval by the Hon‟ble Bombay High Court in the judgment in the case of Director of Income Tax (Exemptions) vs. Shree Nashik Panchvati Panjrapole: [2017] 397 ITR 501 (Bombay) which was cited by the Ld. Authorised 15 ITA. No. 5761 & 5762/Mum/2015 & 6888/Mum/2016 Assessment Years: 2011-12, 2012-13 & 2013-14 Representative for the Appellant. The relevant extract of the aforesaid judgment read as under: “18. We may also refer to another decision of the Delhi High Court in ICAI v. DGIT (Exemption) [2013] 358 ITR…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

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)

…ember 2008 the proviso aims to attract those activities which are truly in the nature of trade, commerce or business but are carried out under the guise of activities in the nature of 'public utility'. Θ In DIT (E) vs. Shree Nashik Panchvati Panjrapole [2017] 397 ITR 501 (Bombay), it was held as follows: 15. As noted above, Ld. AR found that that impugned order of the Tribunal has recorded a finding of fact that the dominant function of the respondent Trust is to provide an asylum to old, maimed, sick and stray cows. Further, only 25% of the cows being looked after yield milk and if the milk is not procured, it…

Juhu Vile Parle Gymkhana Club, Mumbai vs. Addl DIT (E) RG II, Mumbai

The appeal of the assessee is allowed

ITA 3899/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Nov 2021AY 2011-12

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 Juhu Vile Parle Gymkhana Club, Add. Director Of Income Tax N.S. Road No. 13, Opp. Juhu Bus Vs. (Exemption), Rg-Ii, Station, Juhu, Mumbai 400049. Pan No. Aaatj 0037 A Appellant Respondent Assessment Year: 2012-13 & Assessment Year: 2014-15 Juhu Vile Parle Gymkhana Club, Income Tax Officer (Exemp.)-1(4), N.S. Road No. 13, Opp. Juhu Bus Vs. Mumbai. Station, Juhu, Mumbai 400049. Pan No. Aaatj 0037 A Appellant Respondent

For Appellant: Mr. Nilesh Joshi, ARFor Respondent: Ms. Usha Gaikwad, DR
Section 11Section 2(15)

…ess is being carried on is to be seen. If the predominant object is pursuing a charitable purpose, then, the said proviso cannot apply. This pre-dominant activity test has been upheld by the High Court at Bombay in DIT(E) v. Shree Nashik Panchavati Panjrapole 397 ITR 501(see pages 239 and 241-242 of the Case law Paper book) and CIT v. Matunga Gymkhana being Order dated 22.01.2020 in Income Tax appeal No. 1764 of 2017 (the relevant discussion is placed at Pages–270 to 275 of the case law Paper Book). The Hon’ble Bombay High Court has followed similar conclusion reached by the Delhi and the Gujarat High 7 Juhu Vil…

Deputy Commissioner of Income Tax, (E), Circle-1, Bengaluru vs. M/S. Tool and Gauge Manufacturers Association of India, Bengaluru

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

ITA 2864/BANG/2017[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Smt. Swapna Das, Addl. CIT (DR)For Respondent: Smt. Kavitha .P, CA
Section 2(15)

…his judgment of Hon’ble Delhi High Court is also not applicable in the present case. 18. The next judgment cited before us is the judgement of Hon’ble Bombay High Court rendered in the case of DIT(E) Vs. Shree Nashik Panchvati Panjrapole as reported in [2017] 397 ITR 501(Bombay). In that case, it was held that dominant activity carried out by assessee-trust for 130 years was to take care of old, sick and disabled cows and hence, the Incidental activity of selling milk which might result in receipt of money, by itself, would Page 16 of 18 not make it trade, commerce or business to be hit by proviso to section 2(15…

M/S Aphaj Gaue Sewa Ashram, Barnala vs. CIT(E), Chandigarh

ITA 1159/CHANDI/2017[0000-00]Status: DisposedITAT Chandigarh25 Sept 2018AY 0000-00
For Appellant: Shri. Tej Mohan SinghFor Respondent: Dr. Gulshan Raj
Section 12ASection 2(15)

…g the milk. However no evidence of receipt of the money by Shri Baljinder Singh has been submitted. 12. He relied on the orders in the case of DIT(E) Vs. Sabarmati Ashram Gaushala Trust in ITA No. 1162 of 2013, DIT(E) Vs. Shree Nashik Panchvati Panjrapole 397 ITR 501 (Bombay), CIT(E) Vs. Tara Educational & Charitable Trust in ITA No. 247 of 2015 and CIT-II Vs. Surya Educational & Charitable Trust 355 ITR 280 (P&H). Based on the above evidences it was argued that the exemption needs to be considered by the Authorities. 13. Ld. DR on the other hand argued that it was not very clear on the records and censu…

Gaushala Trust Society, Ambala City vs. CIT(E), Chandigarh

In the result, the appeal of the assessee, therefore,

ITA 1185/CHANDI/2017[2017-08]Status: DisposedITAT Chandigarh11 Jul 2018AY 2017-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptagaushala Trust Society, Vs. The Cit(Exemptions), Spatu Road, Central Revenue Building, Ambala City. 5Th Floor, Sector-17E, Chandigarh. Pan: Aabag6754D (Appellant) (Respondent)

For Appellant: Shri Rohit Goyal, CAFor Respondent: Shri Gulshan Raj, CIT DR
Section 11Section 11(1)(d)Section 12A

…le High Court in support of its contention: 1) CIT Vs. Delhi Kannada Education Society 246 ITR 731 (Delhi HC) 2) Secondary Board of Education Orissa Vs. ITO (1972) 86 ITR 408 (Orissa HC) 3) DIT(Exemptions), Mumbai Vs. Shree Nashik Panchvati Panjrapole (2017) 397 ITR 501 4) DIT(Exemptions Vs. Sabarmati Ashram Gaushala Trust (2014) 362 ITR 539 13. The Ld. DR, on the other hand, relied upon the order of the Ld.CIT(E). 14. We have heard the rival contentions, and also carefully gone through the documents and case laws referred to before us. The issue before us pertains to refusal of grant of registration u/s 12A…

Θ In DIT (E) v. Shree Nashik Panchvati Panjrapole (397 ITR 501) — Cited in 13 Judgments | BharatTax