Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona

89 Taxmann.com 127Supreme Court of India2018#788 most cited

What is Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona authority for?

The claim of depreciation under Section 32 of the Income Tax Act for assets used by charitable trusts is permissible, affirming the Bombay High Court's view that such a claim does not amount to a 'double benefit'.

130

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Commissioner of Income Tax-III · Pune v. Rajasthan & Gujarati Charitable Foundation Poona · Section 32 · depreciation · charitable trusts · Bombay High Court · Institute of Banking Personnel Selection (IBPS) · double benefit · Section 11 · Section 12

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 143(3)Section 251(2)Section 271(1)(c)Section 32(1)(ii)Section 56(1)

Issues it is cited on

section 164(2)section 147(1)section 11(6)section 11(4)section 4asection 10(23c)(iv)advancement of general public utilitysection 164section 153(3)section 11(1)(a)section 44bbsection 13(2)

Judgments citing Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona

The Dy. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Mudra Foundation for Communication Research & Education, Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 2191/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad10 May 2018AY 2008-09
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 11Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2008-09 The DCIT, Mudra Foundation for Circle-1, Communication Research Ahmedabad Vs & Education, Mudra (Appellant) House, Sheth C.G. Road, Ellisbridge, Ahmedabad PAN: AAATM2168D (Respondent) Revenue by: Shri R.P. Maurya, Sr. D.R. Assessee by: Shri Sanjay R. Shah, A.R. Date of hearing : 23-03-2018 Date of pronouncement : 10-05-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2008-09, arises from order of the…

Assistant Commissioner of Income Tax, Hubballi vs. Lok Shikshana Trust, Hubballi

In the result, Revenue’s appeal for Assessment Year 2013-14 is dismissed

ITA 2598/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Apr 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Padma Meenakshi, JCIT (D.R)For Respondent: None
Section 11Section 143(1)Section 143(3)

…4.2 According to the learned Authorised Representative for the assessee, the issue in respect of the claim of depreciation is covered by the decision of the Hon'ble Apex Court in the case of CIT Vs. Rajasthan & 4 Gujarati Charitable Foundation, Poona (2018) 89 Taxmann.com 127 (SC) and the Hon'ble Karnataka High Court in the case of DIT (E) Vs. Al-Ameen Charitable trust & Others (383 ITR 517) (Kar) vide order dt.22.2.2016. The learned Authorised Representative also, inter alia, placed reliance on the following decisions of the co-ordinate bench of this Tribunal :- (i) Moogambigai Charitable Trust Vs. Addl. CIT…

M.V.A.Trust, Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is allowed

ITA 1024/CHNY/2017[2012-13]Status: DisposedITAT Chennai16 Apr 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: 08.02.2018
Section 11Section 12ASection 143(2)Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी एन एन.आर आर.एस एस. गणेशन गणेशन,"याियक "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य एन एन आर आर एस एस गणेशन गणेशन BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1024/Chny/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Vs The Income Tax Officer, M/s. M.V.A. Trust, (Exemptions) Ward -1, 3/2, Sriram Nagar North Street, Chennai – 34. Alwarpet, Chennai – 600 018. PAN: AAATM0647F (अपीलाथ"/Appellant) (""यथ"/Respondent) :…

Deputy Commissioner of Income Tax (E), Circle-1, Bangalore vs. M/S. Karnataka State Muslim Federation, Bangalore

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

ITA 1684/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax(Exemptions) Circle 1, Bengaluru. … Appellant Vs. Karnataka State Muslim Federation, No.06/1, Cantonment Railway Station Road, Bengaluru. … Respondent Pan:Aaatk 5933C

For Appellant: Dr.P.V.Pradeep Kumar, Addl.CIT(DR)For Respondent: Shri C.R.Nulvi, CA
Section 11(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Deputy Commissioner of Income-tax(Exemptions) Circle 1, Bengaluru. … Appellant Vs. Karnataka State Muslim Federation, No.06/1, Cantonment Railway Station Road, Bengaluru. … Respondent PAN:AAATK 5933C Appellant by : Dr.P.V.Pradeep Kumar, Addl.CIT(DR) Respondent by : Shri C.R.Nulvi, CA. Date of hearing : 05/04/2018 Date of pronouncement : 13/04/2018 O R D E R Per SUNIL KUMAR YADAV, JM: This appeal is filed by the revenue against the order of the ld. Commissioner of…

The Agri Horticultural Society, Chennai vs. DCIT, Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 1883/CHNY/2016[2010-2011]Status: DisposedITAT Chennai06 Mar 2018AY 2010-2011

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri K. Ravi, JCITFor Respondent: 05.03.2018
Section 11Section 12ASection 143(2)Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1882 & 1883/CHNY/2016 ("नधा"रणवष" / Assessment Years: 2007-08 & 2010-11) Vs The M/s. The Agri Horticultural Deputy Commissioner of Income Tax (Exemption)-1, Society, Chennai – 34. 31, Cathedral Garden Road, Chennai – 600 086. PAN: AAAAT0258N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri AS. Sriraman, Advocate अपीलाथ" क" ओर स…

The Agri Horticultural Society, Chennai vs. DCIT, Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 1882/CHNY/2016[2007-2008]Status: DisposedITAT Chennai06 Mar 2018AY 2007-2008

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri K. Ravi, JCITFor Respondent: 05.03.2018
Section 11Section 12ASection 143(2)Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1882 & 1883/CHNY/2016 ("नधा"रणवष" / Assessment Years: 2007-08 & 2010-11) Vs The M/s. The Agri Horticultural Deputy Commissioner of Income Tax (Exemption)-1, Society, Chennai – 34. 31, Cathedral Garden Road, Chennai – 600 086. PAN: AAAAT0258N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri AS. Sriraman, Advocate अपीलाथ" क" ओर स…

Sindhu Educational Society, Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is allowed

ITA 1168/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Feb 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकरअपीलसं./I.T.A.No.1168/Chny/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs The Ito M/S. Sindhi Educational Society, (Exemptions) Ward, 401/402, Shivalaya, A Block No.2, Chennai Ethiraj Salai, Chennai – 600 008. Pan: Aabts0129B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri V.S. Jayakumar, Advocate अपीलाथ" क" ओर से /Appellant By : Shri B. Sagadevan, Jcit ""यथ" क" ओर से /Respondent By : 27.02.2018 सुनवाई क" तार"ख/Date Of Hearing : 27.02.2018 घोषणा क" तार"ख /Date Of Pronouncement

For Appellant: Shri B. Sagadevan, JCITFor Respondent: 27.02.2018
Section 11Section 12ASection 143(2)Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन एन.आर आर.एस एस. गणेशन गणेशन,"याियक "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" एन एन आर आर एस एस गणेशन गणेशन "याियक "याियक सद"य सद"य BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1168/CHNY/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs The ITO M/s. Sindhi Educational Society, (Exemptions) Ward, 401/402, Shivalaya, A Block No.2, Chennai Ethiraj Salai, Chennai – 600 008. PAN: AABTS0129B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri V…

The Dy.DIT (Exemption), Ahmedabad vs. Shree Monark Education Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 373/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Jan 2018AY 2012-13
Section 11Section 11(1)(a)Section 12ASection 32

…ITA No. 373/Ahd/2016 DCIT vs. Shree Monark Education Trust A.Y. 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘B’ BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.373/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner of Income-tax …...…..………Appellant (Exemptions), Circle-1, Ahmedabad Vs. Shree Monark Education Trust …………….Respondent Mahadev Vas, Nikol Gam, Nikol Ahmedabad [PAN : AABTM 3910 C] Appearances by: Mudit Nagpal for the appellant None for the respondent Date of concluding the hearing: 22.01.2018 Date of pronouncing the order: 30.01.2018 O R D E R P…

Official Liquidator of

CA/11/2018HC Karnataka17 Jan 2018

Bench: A.S.BOPANNA

Section 11Section 15Section 260Section 32Section 70

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30TH DAY OF AUGUST 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.11 OF 2018 BETWEEN: 1. Pr.Commissioner of Income Tax (Exemptions) Bengaluru. 2. The Assistant Commissioner of Income Tax (Exemptions) Circle-1(1), Bengaluru. …Appellants (By Mr.Sanmathi E I, Adv.) AND: M/s. Karnataka Water & Sanitation Pooled Fund, Silver Jubilee Block, 2nd floor, Unity Building Annexe, 3rd cross, Mission Road, Bengaluru. …Respondent (By Mr.S.Parthasarat…

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

ITTA/346/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY