Institute of Chartered Accountants of India (ICAI) v. DGIT (Exemptions)

358 ITR 91High Court2013#1418 most cited

What is Institute of Chartered Accountants of India (ICAI) v. DGIT (Exemptions) authority for?

An institution carrying out charitable objects, such as education or advancement of general public utility, does not lose its Section 11 exemption merely by collecting fees for activities like campus placements or educational guidance, as this does not constitute carrying on a business.

80

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Institute of Chartered Accountants of India v DGIT Exemptions · 358 ITR 91 · Section 11 exemption · Section 2(15) proviso · charitable purpose · carrying on business · fees for services · campus placements · educational institutions · advancement of general public utility · income tax exemption · Delhi High Court

Sections most often in play

Section 11Section 2(15)Section 12Section 11(1)(d)Section 13(8)Section 10(23C)Section 11(1)(a)Section 11(4A)

Issues it is cited on

section 4(3)section 10(23c)(iv)section 205advancement of general public utilitysection 36(1)(v)application of income for charitable purposessection 164(2)section 73section 11(6)section 52proviso to section 2(15)section 11(1)(a)

Judgments citing Institute of Chartered Accountants of India (ICAI) v. DGIT (Exemptions)

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…the charitable activities are by product, as alleged by the departmental authorities. What has to seen in such cases is a holistic view of the things and not a narrower view. We would like to refer to the matter of Institute of Chartered Accountants of lndia (358 ITR 91),wherein the Hon'ble Delhi High Court has held as under: CO No 42/Mum/20 ITA No. 2880/Mum/19 Assessment year: 2012-13 Page 27 of 37 "A plain reading of section 2(15) of the Income-tax Act, 1961, indicates that the expression "charitable purpose" has been divided into six categories, namely, (i) relief to poor, (ii) education, (Hi) medical relief,…

ITO (E) 2(3), Mumbai vs. Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 2025/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Dec 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 11Section 12A

…the charitable activities are by product, as alleged by the departmental authorities. What has to seen in such cases is a holistic view of the things and not a narrower view. We would like to refer to the matter of Institute of Chartered Accountants of India(358 ITR 91),wherein the Hon'ble Delhi High Court has held as under: "A plain reading of section 2(15) of the Income-tax Act, 1961, indicates that the expression "charitable purpose" has been divided into six categories, namely, (i) relief to poor, (ii) education, (iii) medical relief, (iv) preservation of environment including watersheds (forest and wildlife…

DCIT(E)- Circle- 1(1), New Delhi vs. Association of State Road Transport Undertaking, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 4741/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Sept 2020AY 2014-15

Bench: Ms Sushma Chowla & Sh. Anil Chaturvedi(Through Video Conferencing)

Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE MS SUSHMA CHOWLA, VICE PRESIDENT AND SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.4740/Del/2017 for A.Y. 2013-14 ITA No.4741/Del/2017 for A.Y. 2014-15 DCIT Vs. Association of State Road Circle-1(1) Transport Undertaking, New Delhi ASRTU Bhawan, Plot No.4A, PSP Block, Pocket 14, Sector – 8, Dwarka, New Delhi – 110 077 PAN No. AAAAA 0233 A (APPELLANT) (RESPONDENT) Assessee by Shri Sanjay Goyal, CIT-D.R Revenue by Shri Tarundeep Singh, C.A. Date of hearing: 10/09/2020 Date of Pronouncement: 21/09/2020 ORDER PER AN…

DCIT(E)- Circle- 1(1), New Delhi vs. Association of State Road Transport Undertaking, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 4740/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Sept 2020AY 2013-14

Bench: Ms Sushma Chowla & Sh. Anil Chaturvedi(Through Video Conferencing)

Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE MS SUSHMA CHOWLA, VICE PRESIDENT AND SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.4740/Del/2017 for A.Y. 2013-14 ITA No.4741/Del/2017 for A.Y. 2014-15 DCIT Vs. Association of State Road Circle-1(1) Transport Undertaking, New Delhi ASRTU Bhawan, Plot No.4A, PSP Block, Pocket 14, Sector – 8, Dwarka, New Delhi – 110 077 PAN No. AAAAA 0233 A (APPELLANT) (RESPONDENT) Assessee by Shri Sanjay Goyal, CIT-D.R Revenue by Shri Tarundeep Singh, C.A. Date of hearing: 10/09/2020 Date of Pronouncement: 21/09/2020 ORDER PER AN…

ITO (E), Delhi vs. M/S. Association of Corporation & Apex Societies of Handlooms, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2087/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Mar 2020AY 2012-13

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyai.T.A. No. 2087/Del/2017 Ay: 2012-13 Ito(E), Vs. M/S Association Of Corporation & Apex Trust Ward 1(1), Societies Of Handlooms, Delhi Handloom Pavilian, Marketing Complex, Near Indian Oil Building, Janpath, New Delhi – 110 001 (Pan:Aaata0822C) (Appellant) (Respondent)

For Appellant: Sh. K.V.S.R. Krishnan, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER I.T.A. No. 2087/DEL/2017 AY: 2012-13 ITO(E), VS. M/S ASSOCIATION OF CORPORATION & APEX TRUST WARD 1(1), SOCIETIES OF HANDLOOMS, DELHI HANDLOOM PAVILIAN, MARKETING COMPLEX, NEAR INDIAN OIL BUILDING, JANPATH, NEW DELHI – 110 001 (PAN:AAATA0822C) (APPELLANT) (RESPONDENT) Revenue by : Ms. Rakhi Vimal, Sr. DR. Assessee by : Sh. K.V.S.R. Krishnan, CA ORDER PER H.S. SIDHU, JM Revenue has filed the present appeal against the impugned order dated 30.01.2017 passed by the Ld…

ACIT, New Delhi vs. Association of State Road Transport Undertakings, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 643/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Feb 2020AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Kumar, Sr.D.RFor Respondent: Shri Tarandeep Singh, Adv. & Shri
Section 10Section 11Section 12ASection 143(3)Section 2(15)

…e assessee’s appeal after observing and holding as under:- “25. A careful consideration on above submissions at the very outset, we respectfully take guidance from the recent judgment of Hon'ble Jurisdictional High Court Delhi in the case of ICAI vs. DGIT (E) 358 ITR 91 (Delhi) wherein their lordship provided a landmark interpretation to section 2(15) of the Act as well as newly inserted proviso to this section after considering the ratio and prepositions laid down by various judgments and orders of Hon'ble Supreme Court and High Court the relevant operative part of this order at page 122 para 67 reads as under :…

Rajastha Gau Sewa Sangh, Jaipur vs. ITO, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 113/JPR/2014[2009-10]Status: DisposedITAT Jaipur05 Feb 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 748/Jp/2015 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 (U/S 254/12Aa(1)(B)Of I.T. Act 1961) Cuke M/S. Rajasthan Gau Seva Sangh The Cit(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 113/Jp/2014 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke M/S. Rajasthan Gau Seva Sangh The Ito Vs. Durgapura, Tonk Road, Jaipur Ward- 6(2),Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal, Ca & Shri O.P. Agarwal, Ca Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/12/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm These Two Appeals By The Assessee Are Directed Against The Order Dated 11-09-2015 Of Ld. Cit(Exemptions), Jaipur Passed U/S 12Aa(1)(B) Of The Act As Well As Order Dated 17-12-2013 Of Ld. Cit(A)-Ii, Jaipur

For Appellant: Shri Manish Agarwal, CA and Shri O.P. Agarwal, CAFor Respondent: Shri B.K. Gupta, CIT-DR
Section 11Section 12ASection 12A(1)(a)Section 12A(1)(b)Section 143(3)Section 2(15)Section 254

…s observed above by the Gujarat High Court. In fact, the above factor alone will not make it an activity of trade, commerce or business or even in its nature. 18. We may also refer to another decision of the Delhi High Court in ICAI v. DGIT (Exemption) [2013] 358 ITR 91/217 Taxman 152/35 taxmann.com 140, where the Court observed at para 67 thereof as under :— 'The expressions "trade", "commerce" and "business", as occurring in the first proviso to section 2(15) of the Act, must be read in the context of the intent and purport of section 2(15) of the Act and cannot be interpreted to mean any activity which is carr…

The DIT ( Exemption), Kochi vs. M/S.Indian Medical Association Cochin Branch, Cochin

In the result, both the appeals of the Revenue are dismissed

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 12ASection 143(3)Section 2(15)

…ver which would qualify for exemption and the exemption provision would be rendered redundant. The Hon'ble Delhi high Court referred to its own decision in case of Institute of Chartered Accountants of India and another Vs. Director General of Income-tax (E), 358 ITR 91 wherein while interpreting expressions 'trade, commerce and business', as find place in the first proviso to section 2(15), the court held that merely because fees or some other consideration is collected or received by nan institution, it would not lose its character of having been established for charitable purpose. The Court observed, in this c…

The ADIT ( Exemption), Kochi vs. M/S.Indian Medical Association Cochin Branch, Cochin

In the result, both the appeals of the Revenue are dismissed

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 12ASection 143(3)Section 2(15)

…ver which would qualify for exemption and the exemption provision would be rendered redundant. The Hon'ble Delhi high Court referred to its own decision in case of Institute of Chartered Accountants of India and another Vs. Director General of Income-tax (E), 358 ITR 91 wherein while interpreting expressions 'trade, commerce and business', as find place in the first proviso to section 2(15), the court held that merely because fees or some other consideration is collected or received by nan institution, it would not lose its character of having been established for charitable purpose. The Court observed, in this c…

ACIT(E), New Delhi vs. India International Centre, New Delhi

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR
Section 10Section 12ASection 143(3)Section 2(15)

…essee Institution is prohibited in engaging in any activity in the nature of trade, commerce or business for profit. The Delhi High Court recently in the case of Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2013] 358 ITR 91, has held that the purpose of first proviso to section 2(15) is not to exclude entities which are essentially for charitable purpose, but are conducting some activities for a consideration or fee, but to exclude organizations, which are carrying out regular business from the scope of charitable purposes. The jurisdictional Court went on to hold th…

Gemmological Institute of India, Mumbai vs. Addl DIT (E) RG -II, Mumbai

The appeal stands allowed for statistical purposes

ITA 5133/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Jul 2019AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Chaudhary Arun Kumar Singh- Ld. DR
Section 11Section 2(15)

…which are of charitable in nature with no motive to earn profit and in the process, earns some profit, the same would not be hit by proviso to Section 2(15). 1.7 The Hon’ble Delhi High Court in the case of Institute of Chartered Accountants of India V/s DGIT [358 ITR 91 04/07/2013] observed that the purpose and dominant object for which an institution carried on its activities is material to determine whether the same is business or not. The purport of the first proviso to Section 2(15) was not to exclude entities which are essentially for charitable purpose but are conducting some activities for a consideration…

ITO (E) 2(1), Mumbai vs. Matunga Gymkhana, Mumbai

In the result, appeal filed by the revenue for assessment year 2012-2013

ITA 2447/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Income Tax Officer Matunga Gymkhana, (Exemptions)-2(1), 263/A Lakhamsey Napoo Road, 512, 5Th Floor, Matunga, Piramal Chambers, Lalbaug, Vs. Mumbai - 400019 Mumbai - 400012 Pan: Aaatm1035F (Appellant) (Respondent) Revenue By : Shri D.G. Pansari (Dr) Assessee By : Shri Paresh Shaparia (Ar) Date Of Hearing: 20/02/2019 Date Of Pronouncement: 17/05/2019

For Appellant: Shri Paresh Shaparia (AR)For Respondent: Shri D.G. Pansari (DR)
Section 11Section 12ASection 13Section 143Section 2(15)

…in holding that act of deposit of money in scheduled bank account and receipt of interest thereon an activity in the nature of trade, commerce or business. The same view was taken by the Delhi High Court in Institute of Chartered Accountants of India Vs. DCIT 358 ITR 91 (Del), where the Institute was taxed by the Assessing Officer on the grounds that fees were charged by the Institute for providing coaching classes and for holding interviews with respect to campus placement. The Court held that such activities cannot be stated to be rendering service in relation to any trade, commerce or business at all. This was…

ITO (E), Delhi vs. Association of Corporation & Apex Societies of Handlooms, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4788/DEL/2016[2010-11]Status: DisposedITAT Delhi27 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2010-11 Income Tax Officer(E), Vs. M/S. Association Of Trust Ward-1(1), Delhi Corporation & Apex Societies Of Handlooms, Near Gate No.2, Pragati Maidan, Bhairon Marg, New Delhi Pan :Aaata0822C (Appellant) (Respondent) Appellant By Shri C.P. Singh, Sr.Dr Respondent By Shri K.V.S.R. Krishnan, Ca

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

…it was adjudicated that where institution is not driven by motive to earn profit but to do charity through the advancement of objectives of general public utility, it will be regarded as established for charitable purposes. Further in the case of ICAI (2013) 358 ITR 91, it was observed by the High Court that even though fees are charged for such activities (coaching in that case) activities cannot be stated to be rendering of services in relation to any trade, commerce or business, as such activities are undertaken in furtherance of its main objects which is not trade, commerce or business. Thus, the purpose and…

Assocaiation of State Road Transport Undertaking, New Delhi vs. ADIT(Exemption), Delhi

In the result, whereas appeal of the revenue is dismissed, the appeal of the assessee is allowed for statistical purposes

ITA 1724/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2010-11 Asstt. Comr. Of Income-Tax (E), Vs M/S Association Of Road Transport Circle 1(1), New Delhi. Undertaking, Plot No.4A, Psp Block, Pkt. 14, Sector-8, Dwarka, New Delhi. Pan: Aaaaa0233A Assessment Year: 2010-11 M/S Association Of Road Transport Undertaking, Vs. Adit (E), Plot No.4A, Psp Block, Pkt. 14, Circle 1(1), New Delhi. Sector-8, Dwarka, New Delhi . Pan: Aaaaa0233A (Appellant) (Respondent) Assessee By: Shri Tarandeep Singh Revenue By: Shri Surender Pal, Sr. Dr Date Of Hearing: 26.11.2018 Date Of Pronouncement: 29.11.2018 Order Per K. Narasimha Chary, Jm

For Appellant: Shri Tarandeep SinghFor Respondent: Shri Surender Pal, Sr. DR
Section 10Section 12ASection 154Section 2(15)

…purview of Section 154 of the Act. He further submitted that in view of the decision of the Hon’ble Supreme Court in the case of India Trade Promotion Organization vs DIG (Exemption), 371 ITR 333, ICAI vs DGIT(E) (2012) 374 ITR 99; and ICAI vs DGIT(E) (2013) 358 ITR 91, “Business Trade” or “Commerce” as used in proviso to Section 2(15) of the Act is not objected to exclude entities which are essential for charitable purpose but are conducting some activities for a consideration or a fee without any profit motive and these words used in the first proviso must be interpreted restrictively and whether the main obje…

ACIT (E), New Delhi vs. M/S Association of Road Transport Undertakings, New Delhi

In the result, whereas appeal of the revenue is dismissed, the appeal of the assessee is allowed for statistical purposes

ITA 1252/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2010-11 Asstt. Comr. Of Income-Tax (E), Vs M/S Association Of Road Transport Circle 1(1), New Delhi. Undertaking, Plot No.4A, Psp Block, Pkt. 14, Sector-8, Dwarka, New Delhi. Pan: Aaaaa0233A Assessment Year: 2010-11 M/S Association Of Road Transport Undertaking, Vs. Adit (E), Plot No.4A, Psp Block, Pkt. 14, Circle 1(1), New Delhi. Sector-8, Dwarka, New Delhi . Pan: Aaaaa0233A (Appellant) (Respondent) Assessee By: Shri Tarandeep Singh Revenue By: Shri Surender Pal, Sr. Dr Date Of Hearing: 26.11.2018 Date Of Pronouncement: 29.11.2018 Order Per K. Narasimha Chary, Jm

For Appellant: Shri Tarandeep SinghFor Respondent: Shri Surender Pal, Sr. DR
Section 10Section 12ASection 154Section 2(15)

…purview of Section 154 of the Act. He further submitted that in view of the decision of the Hon’ble Supreme Court in the case of India Trade Promotion Organization vs DIG (Exemption), 371 ITR 333, ICAI vs DGIT(E) (2012) 374 ITR 99; and ICAI vs DGIT(E) (2013) 358 ITR 91, “Business Trade” or “Commerce” as used in proviso to Section 2(15) of the Act is not objected to exclude entities which are essential for charitable purpose but are conducting some activities for a consideration or a fee without any profit motive and these words used in the first proviso must be interpreted restrictively and whether the main obje…

DCIT(E), New Delhi vs. National Accreditation Board for Testing and Calibration Laboratories (Nabl), New Delhi

In the result appeal of the learned assessing officer is dismissed

ITA 3872/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(E), Vs. National Accreditation Circle-2(1), Board For Testing & New Delhi Calibration Laboratories (Nabl), 3Rd Floor, Biscair, 14, Satsang Vihar Marg, New Mehrauli Road, New Delhi Pan: Aaatn3528Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Surender Pal, Sr. DR
Section 11Section 12Section 143Section 2Section 2(15)

…roviso must, thus, be interpreted restrictively and where the dominant object of an organization is charitable any incidental activity for furtherance of the object would not fall within the expression “business”, “trade” or “commerce” (ICAI) V DGIT (E) (Del) 358 ITR 91) 6. Taking all the above into consideration, I agree with the arguments of the AR of the appellant as well as with the related judgments of the jurisdictional High Court on the applicability or otherwise of the proviso to Section 2(15) of the Act and accordingly, am inclined to agree with the arguments put forth by the AR of the appellant on the p…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E)2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 511/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jul 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Pransukhlal Mafatlal Hindu Vs. Ito (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 Pan/Gir No.Aaatt9571H Appellant) .. Respondent)

Section 11Section 12ASection 13Section 143(3)Section 2(15)

…ase law applies to all fours to the present case. Here also the authorities below have drawn adverse inference on the ground that amount received from the coaching camp being less than the expenditure incurred. Similarly, in the case of ICAI v. DGIT(E) [20131 358 ITR 91/217 Taxman 152/35 taxmann.com 140 (Delhi), the Hon'ble Delhi High Court has expounded as under: (a) There was no finding that the predominant object in doing their activities was to generate profits. 6 The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust (b) These activities were ancillary activities to the main activity/ object. (c) Th…

G D Educational Society, Noida vs. JCIT, Range- 1, Noida

In the result, the appeal of the assessee is allowed

ITA 3925/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jul 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

…tate of Gujarat. Therefore, they are entitled to be registered as 'Charitable Trust' under section 12A of the 1961 Act.” 20. This principle has been reiterated by the Hon'ble Delhi High Court in the case of Institute of Chartered Accountants of India-v-DGIT, 358 ITR 91 (Del). Thus, the assessee society which has been registered under ‘Registration of Societies Act, 1860’ with the sole object of providing education and has a legal obligation for applying its income for such charitable purpose, then for the purpose of Section 11 it has to be treated as trust and income derived from carrying out such obligation has…

G D Educational Society, Noida vs. JCIT, Range- 1, Noida

In the result, the appeal of the assessee is allowed

ITA 3924/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

…tate of Gujarat. Therefore, they are entitled to be registered as 'Charitable Trust' under section 12A of the 1961 Act.” 20. This principle has been reiterated by the Hon'ble Delhi High Court in the case of Institute of Chartered Accountants of India-v-DGIT, 358 ITR 91 (Del). Thus, the assessee society which has been registered under ‘Registration of Societies Act, 1860’ with the sole object of providing education and has a legal obligation for applying its income for such charitable purpose, then for the purpose of Section 11 it has to be treated as trust and income derived from carrying out such obligation has…

G D Educational Society, Noida vs. JCIT, Range- 1, Noida

In the result, the appeal of the assessee is allowed

ITA 3923/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

…tate of Gujarat. Therefore, they are entitled to be registered as 'Charitable Trust' under section 12A of the 1961 Act.” 20. This principle has been reiterated by the Hon'ble Delhi High Court in the case of Institute of Chartered Accountants of India-v-DGIT, 358 ITR 91 (Del). Thus, the assessee society which has been registered under ‘Registration of Societies Act, 1860’ with the sole object of providing education and has a legal obligation for applying its income for such charitable purpose, then for the purpose of Section 11 it has to be treated as trust and income derived from carrying out such obligation has…