Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E)

34 Taxmann.com 210Income Tax Appellate Tribunal2013#4505 most cited

What is Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E) authority for?

The predominant object of a trust is considered when determining its charitable nature, even with multiple objects.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Also referred to as

Lala Lajpat Rai Memorial Trust · DIT(E) · charitable trust · predominant object · exemption · section 11 · income tax

Judgments citing Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E)

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…all the three factors mentioned above. If not, then the AO would be left with no alternate but to invoke section 13(8) and deny exemption claimed u/s 11 or 12 of the Act. 6.13 The Hon'ble ITAT, Panaji Bench, in the case of Entertainment Society of Goa [2013] 34 Taxmann.com 210 (Panaji Tribunal) has observed on the issue of 'in the nature of trade, commerce or business' as under: "This proviso in the last sentence further states that nature of use of application or retention of the income by the institution from such activity will not be a relevant consideration. In view of the this specific provision, we are no…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…all the three factors mentioned above. If not, then the AO would be left with no alternate but to invoke section 13(8) and deny exemption claimed u/s 11 or 12 of the Act. 6.13 The Hon'ble ITAT, Panaji Bench, in the case of Entertainment Society of Goa [2013] 34 Taxmann.com 210 (Panaji Tribunal) has observed on the issue of 'in the nature of trade, commerce or business' as under: "This proviso in the last sentence further states that nature of use of application or retention of the income by the institution from such activity will not be a relevant consideration. In view of the this specific provision, we are no…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…all the three factors mentioned above. If not, then the AO would be left with no alternate but to invoke section 13(8) and deny exemption claimed u/s 11 or 12 of the Act. 6.13 The Hon'ble ITAT, Panaji Bench, in the case of Entertainment Society of Goa [2013] 34 Taxmann.com 210 (Panaji Tribunal) has observed on the issue of 'in the nature of trade, commerce or business' as under: "This proviso in the last sentence further states that nature of use of application or retention of the income by the institution from such activity will not be a relevant consideration. In view of the this specific provision, we are no…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…all the three factors mentioned above. If not, then the AO would be left with no alternate but to invoke section 13(8) and deny exemption claimed u/s 11 or 12 of the Act. 6.13 The Hon'ble ITAT, Panaji Bench, in the case of Entertainment Society of Goa [2013] 34 Taxmann.com 210 (Panaji Tribunal) has observed on the issue of 'in the nature of trade, commerce or business' as under: "This proviso in the last sentence further states that nature of use of application or retention of the income by the institution from such activity will not be a relevant consideration. In view of the this specific provision, we are no…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…all the three factors mentioned above. If not, then the AO would be left with no alternate but to invoke section 13(8) and deny exemption claimed u/s 11 or 12 of the Act. 6.13 The Hon'ble ITAT, Panaji Bench, in the case of Entertainment Society of Goa [2013] 34 Taxmann.com 210 (Panaji Tribunal) has observed on the issue of 'in the nature of trade, commerce or business' as under: "This proviso in the last sentence further states that nature of use of application or retention of the income by the institution from such activity will not be a relevant consideration. In view of the this specific provision, we are no…

Gujarat Housing Board (Ghb), Ahmedabad vs. The D.C.I.T. (Exemption), Circle-1, Ahmedabad

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

ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)

…ITA No. 3297/Ahd/2016 Gujarat Housing Board Vs. DCIT (Exemption) Assessment Year: 2012-13 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘D’ BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] Assessment Year: 2012-13 Gujarat Housing Board (GHB) ................…………...........Appellant Pragtinagar, Naranpura, Ahmedabad-380 013 [PAN : AAALG 0206 E] Vs. DCIT (Exemption) ...................................... Respondent Circle-1, Ahmedabad Appearances by: Vijay Ranjan, for the appellant Anshu Prakash, for the respondent Date of concluding the hearing : 31.10.2018 D…