Income Tax v. MotiBaghMutual Aid Education

298 ITR 190High Court2008#13952 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 115BBE Section 13 Section 133(6)Section 139 Section 142 Section 143(3)

Issues it is cited on

corpus fund section 13(3)section 2(24)addition u/s 68 section 12aa section 115bb section 115b income-tax officer section 12a section 12 section 115bbe unexplained cash credit

Judgments citing Income Tax v. MotiBaghMutual Aid Education

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…there is no dispute on utilization of donation received for charitable purposes. It is held that if application for charitable purposes is proved, source is not to be seen. We are also supported by-Director of Income Tax V. MotiBaghMutual Aid Education (2008) 298 ITR 190 (Delhi). Para 6,7,8 are reproduced hereunder- “6. Reference has been made by learned Counsel for the assessed to a decision of a Division Bench of this Court In Director of IT(Exemption) v. Keshav Social & Charitable Foundation (2005) 278 ITR 152 (Del), wherein the allegation made against the assessed was that through some donations, it was in i…

Assistant Commissioner of Income Tax, Central Circle, Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

DCIT, C-1 (Exemptions), Chandigarh vs. The Institution of Civil Engineers Society, Ludhiana

In the result, appeal of the Revenue is dismissed

ITA 52/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 May 2025AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

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

…here is no requirement to maintain luxury cars. The Id. CIT(Appea{s), considering these facts found that the Chairman did not have his own vehicle. The Id. CIT(Appeals) relied upon decision of the Delhi High Court in the case of Moti Bagh Mutual Aid Education 298 ITR 190 in which it was held that, "Even if there are minor contradictions or deviations in the accounts of assessee, that by itself cannot substantiate the allegation that assessee does not exist solely for educational purposes or that it exist partly for profit motive. " The Id. CIT(A) noted that providing of car, whatever be the model, to the Chairman…

Khoobsoorat Fabrics Pvt Ltd., New Delhi vs. ITO Ward 14(3), New Delhi

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…IT vs Sadhana Foundation i) ii) ITA No(s), 1754/2010, 1755/2010 and 206-2011 (Del) dated 7.07.2011 CIT vs. O P. Suri Memorial Education Society upholding decision of ITAT in the case of DCIT vs. Sadhana Foundation in ITA No. 2704/D/2010 dated 08.10.2010 iii) 298 ITR 190 (Del) DIT vs. MotiBagh Mutual Aid Education iv) ITA No. 214/2009 dated 13.05.2009 DIT vs Akhil Bhartiya Mahajan Siromani Sabha which has been SLP dismissed by the Hon'ble Supreme Court in SLP (C) (CC 385/2010 in the case of DIT vs. Akhil Bhartiya Mahajan Siromani Sabha dated 11.02.2010 v) 364 ITR 398 (All) CIT vs Uttaranchal Welfare Society vi) I…

ADIT (E), New Delhi vs. Hamdard Nation Foundation (India), New Delhi

In the result, the appeal of the revenue is allowed for statistical

ITA 1985/DEL/2012[2007-08]Status: DisposedITAT Delhi25 Oct 2016AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. A.K. Saroha, CIT/DRFor Respondent: Sh. R.M. Mehta, Advocate

Section 11Section 11(1)Section 12ASection 13(2)(b)Section 13(3)Section 143(1)Section 143(3)Section 80G(5)(vi)

…s) vs. Escorts Cardiac Diseases Hospital Society (2008) 300 ITR 75 (Del.) (v). Director of Income-tax (Exemption) vs. Guru Nanak Vidya Bhandar Trust, (2005) 272 ITR 379 (Del.) (vi). Director of Income-tax (Exemption) vs. Moti Bagh Mutual aid Education, (2008) 298 ITR 190 (Del.) (vii). Commissioner of Income-tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H). (viii). Commissioner of Income-tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust reported in 198 ITR 598 (Guj.). (ix). CIT vs. Raghubir Saran Charitable Trust, 183 ITR 297 (Del.) (x). DCIT vs. Cosmopolitan Education Society, 244 ITR 494 (Raj.)…

ADIT (E), New Delhi vs. Unitech South City Educational Charitable Trust, New Delhi

The appeal is dismissed

ITA 2873/DEL/2011[2003-04]Status: DisposedITAT Delhi23 Sept 2015AY 2003-04

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2003-04 Adit(E), Vs. Unitech South City Educational Trust Circle-Iv, Charitable Trust, New Delhi. 6-Co,,Unity Centre, Saket, New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent) Cross Obj. No. 308/Del/2011 ( In Ita No. 2873/Del/2011) Assessment Year: 2003-04 Unitech South City Educational Vs. Adit(E), Charitable Trust, Trust Circle-Iv, 6-Co,,Unity Centre, Saket, New Delhi. New Delhi. (Pan: Aaatu1693H) (Appellant) (Respondent)

For Appellant: Shri J.P. Chandrakar, Sr. DR

Section 11(1)(a)Section 11(1)(d)Section 68

…7.2011; iii) CIT vs. O.P. Suri Memorial Education Society in ITA Nos. 1754 & 1755/2010 and 206/2011 – upholding decision of ITAT in the case of DCIT vs. Sadhana Foundation in ITA No.2704/Del/2010 dated 08.10.2010; iv) DIT vs. Moti Bagh Mutual Aid Education – 298 ITR 190 (Del.); v ) DIT vs. Akhil Bhartiya Mahajan Siromani Sabha in ITA No. 214/2009 dt. 13.5.2009; vi) Order of ITAT in the case of Hans Raj samara Society vs. DIT(E) in ITA No. 2957/Del/2010 dated 14.1.2011; vii) 230 ITR 636 (S.C) S.RM.CT.M.Tiruppani Trust vs. CIT; viii) CIT vs. Uttaranchal Welfare Society – 364 ITR 398; & ix) ITA No. 776/Luk/2014 d…

Dy.Dir. of I.T vs. Shanti Devi Progressive Edu.Socy

ITA - 93 / 1999HC Delhi10 Feb 2011

Section 10(22)

…appropriate to allow the position to be changed in the subsequent years. A similar view has been taken in Director of Income Tax v. Lovely Bal Shiksha Parishad; 266 ITR 349 (Delhi), Director of Income Tax (Exemption) v. Moti Bagh Mutual Aid Education; 298 ITR 190 (Delhi) and Director of Income Tax (Exemption) v. Manav Bharti Institute of Child Education; 163 Taxman 50 (Delhi). 24. Learned counsel for the respondent/assessee also strongly relied upon the judgment of the Division Bench of this Court in Director of Income Tax (Exemption) 2011:DHC:835-DB wherein It was held that the word „income‟ o…