Institute of Chartered Accountants of India v. DGIT

13 Taxmann.com 175High Court2011#7649 most cited

What is Institute of Chartered Accountants of India v. DGIT authority for?

An institution's dominant purpose of regulating its members, even if it conducts income-generating coaching classes, does not make its activities non-charitable, especially if the coaching classes are not conducted on commercial lines or with a profit-making motive.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2022.

Also referred to as

Institute of Chartered Accountants of India v DGIT · Section 2(15) · charitable purpose · dominant purpose · coaching classes · profit making motive · commercial principles · public utility · income generation

Also reported as

202 Taxmann 1

Judgments citing Institute of Chartered Accountants of India v. DGIT

Sports Authority of Gujarat, Gandhinagar vs. The DCIT (Exemprtion) (Hq), Ahmedabad

In the result, Ground Number 3 of the assessee’s appeal is dismissed

ITA 943/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 11Section 12ASection 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Sports Authority of DCIT, Gujarat, Block No. 14, (Exemption) (HQ), 3rd Floor, Dr. Jivraj Mehta Vs Ahmedabad Bhawan, (Respondent) Gandhinagar-382010 PAN: AAATS7106F (Appellant) Assessee by: Shri Suresh Gandhi, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 15-02-2022 Date of pronouncement : 28-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by th…

Jhansi Development Authority, Jhansi vs. ACIT Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT Circle-4, Agra vs. Jhansi Development Authority, Jhansi

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

Jhasi Development Authority, Jhansi vs. Dy. C.I.T., Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

DCIT (E) 2 (1), Mumbai vs. J.K.Trust Bombay, Mumbai

In the result, we do not find that the Tribunal has committed any error and the Tax Appeal is therefore dismissed

ITA 3085/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Nov 2020AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Rakesh Mohan, ARFor Respondent: Mr. A. Mohan, CIT-DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. Commissioner of Income The J.K. Trust Bombay, Tax (Exemption)-2(1), Vs. Ground floor, New Hind House, Room No. 519, 5th floor, Narottam Morarjee Marg, Piramal Chambers, Lalbaug, Bellard Estate, Mumbai-400001. Lower Parel, Mumbai-400012. PAN No. AAATT0611L Appellant Respondent Revenue by : Mr. A. Mohan, CIT-DR Assessee by : Mr. Rakesh Mohan, AR Date of Hearing : 02/11/2020 Date of pronouncement : 04/11/2020 ORDER PER N.K. PRADHAN, A.M. T…

DCIT (E), New Delhi vs. Ernet India, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1355/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Aug 2020AY 2012-13

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

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Nidhi Srivastava
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…or profit. Hence, the argument of the revenue that assessee is having considerable surplus deserves to be rejected. 19. Furthermore, the ld DR has heavily relied on the decision of Institute of Chartered Accountant of India Vs. Director General of Income Tax (13 Taxmann.com 175) where it is held that whether an activity would be considered as business if it is undertaken with a profit making motive but in some cases this may not be determinative, in such cases there should be evidence and material to show that activity has continued on sound and recognized business principles which are pursued with reasonable con…

J.K.Trust Bombay, Mumbai vs. DCIT (E) 2 (1), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 1564/MUM/2019[2009-10]Status: DisposedITAT Mumbai15 Jul 2020AY 2009-10

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri NiranjanFor Respondent: Shri Bharti Singh
Section 12ASection 142Section 143(3)Section 147Section 148Section 2Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) DCIT (E) 2(1) J. K. Trust Bombay, 5th floor, Piramal Ground Floor, New Hind बिधम/ House, Narottam Morarjee Chambers, Lalbaug Vs. Marg, Bellard Estate, Parel, Mumbai-400 012 Mumbai-400 001 स्थायीलेखासं./जीआइआरसं./PAN No. AAATT0611L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 3084/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) J. K. Trust Bombay, DCIT (E) 2(1) 5th floor, Piramal Ground Floor, N…

DCIT (E) 2 (1), Mumbai vs. J.K.Trust Bombay, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 3084/MUM/2019[2009-10]Status: DisposedITAT Mumbai15 Jul 2020AY 2009-10

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri NiranjanFor Respondent: Shri Bharti Singh
Section 12ASection 142Section 143(3)Section 147Section 148Section 2Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) DCIT (E) 2(1) J. K. Trust Bombay, 5th floor, Piramal Ground Floor, New Hind बिधम/ House, Narottam Morarjee Chambers, Lalbaug Vs. Marg, Bellard Estate, Parel, Mumbai-400 012 Mumbai-400 001 स्थायीलेखासं./जीआइआरसं./PAN No. AAATT0611L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 3084/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) J. K. Trust Bombay, DCIT (E) 2(1) 5th floor, Piramal Ground Floor, N…

Shree Sattar Taluka Sarvamangal Trust, Ahmedabad vs. The Income Tax Officer (Exemption) Ward-2, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 799/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2013-14
Section 11Section 12ASection 13(8)Section 2(15)

…ITA No. 799/Ahd/2017 Shree Sattar Taluka Sarvamangal Trust Vs. ITO Assessment year: 2013-14 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2013-14 Shree Sattar Taluka Sarvamangal Trust ............…………......Appellant Sarvamangal Hall, Vivekanand Chowk, Near Auda Garden, Mamnagar, Ahmedabad – 380 052 [PAN : ABFFS 3695 D] Vs. The Income Tax Officer (Exemption) ...........................Respondent Ward 2, Ahmedabad Appearances by: SN Soparkar, for the Appellant Mudit Nagpal, for the Respondent Date of concl…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 M/s The J. K. Trust CIT (Exemption) Bombay, R. No.617, 6th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAATT0611L "नधा"रती क" ओर से / Assessee by Shri Rakesh Mohan राज"व क" ओर से / Revenue by Shri…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

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

ITA 2874/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…or profit. Hence, the argument of the revenue that assessee is having considerable surplus deserves to be rejected. 19. Furthermore, the ld DR has heavily relied on the decision of Institute of Chartered Accountant of India Vs. Director General of Income Tax (13 Taxmann.com 175) where it is held that whether an activity would be considered as business if it is undertaken with a profit making motive but in some cases this may not be determinative, in such cases there should be evidence and material to show that activity has continued on sound and recognized business principles which are pursued with reasonable con…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

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

ITA 2873/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Dec 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…or profit. Hence, the argument of the revenue that assessee is having considerable surplus deserves to be rejected. 19. Furthermore, the ld DR has heavily relied on the decision of Institute of Chartered Accountant of India Vs. Director General of Income Tax (13 Taxmann.com 175) where it is held that whether an activity would be considered as business if it is undertaken with a profit making motive but in some cases this may not be determinative, in such cases there should be evidence and material to show that activity has continued on sound and recognized business principles which are pursued with reasonable con…

Rugby Association of Maharashtra, Mumbai vs. DIT (E), Mumbai

Appeal of the assessee is hereby allowed

ITA 2511/MUM/2013[2013-14]Status: DisposedITAT Mumbai24 Feb 2016AY 2013-14

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Rugby Association Of बनाम/ Director Of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5Th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecr6771J

For Appellant: Shri Ajay R. SinghFor Respondent: Shri K. B. Shukla
Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘डी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/s. Rugby Association of बनाम/ Director of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECR6771J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)…

DDIT (E), Delhi vs. M/S. All India Football Federation, New Delhi

ITA 6352/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Sept 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

Section 11Section 2(15)

…DELHI BENCH:‘A’ NEW DELHI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No. 6352/Del/2013 (ASSESSMENT YEAR-2009-10) DDIT(E), vs All India Football Federation, Inv. Cir.-I, Sector-19, Phase-I, Delhi. Dwarka, New Delhi. AADTS1441C Appellant by Sh. K.K. Jaiswal, DR Respondent by Sh. Sunil Arora, CA Sh. Pankaj Jain, CA Ms. Ruchika Jain, CA Date of Hearing 07.09.2015 Date of Pronouncement 23.09.2015 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: This is an appeal filed by the Revenue arising from the order of the of ld. CIT(A)’s- XXI, New Delhi dated 16.09.2013 for A.Y.…

Institute of Chartered Accountants of India v. DGIT (13 Taxmann.com 175) — Cited in 14 Judgments | BharatTax