Lissie Medical Institutions v. CIT

348 ITR 344High Court2012#596 most cited

What is Lissie Medical Institutions v. CIT authority for?

The Kerala High Court held that charitable institutions claiming exemption under Section 11 are not entitled to claim depreciation on assets used for charitable purposes, taking a view contrary to most other High Courts.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2025.

Also referred to as

Lissie Medical Institutions v CIT · Section 11 Income Tax Act · depreciation charitable trust · charitable institution depreciation · Section 11(6) amendment · carry forward depreciation · accumulation of income · application of income · Kerala High Court depreciation

Also reported as

24 Taxmann.com 9209 Taxmann 19

Sections most often in play

Section 11 to 13 of the Income Tax ActSection 11(6) of the Income Tax ActSection 271(1)(c) r.w.s.274 of the ActSection 28 of the Income Tax ActSection 139(1)Section 139(5)Section 143(3)Section 17
Read the full judgment

Issues it is cited on

section 11(6)section 10(23c)(iv)accumulation of incomesection 11(1)(a)proviso to section 2(15)section 11(1)section 251(2)section 10(23c)section 2(15)application of incomesection 32section 28

Judgments citing Lissie Medical Institutions v. CIT

The ACIT, Trivandrum vs. M/S. Manohar Hill Charitable Trust, Kottayam

In the result, the appeals of the Revenue are allowed for statistical

ITA 368/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Apr 2017AY 2008-09

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

…pplication of 6 I.T.A. Nos.366-368/Coch/2016 income, then depreciation on the same assets cannot be allowed/carried forward going by the dictum laid down by the Hon’ble Jurisdictional High Court in the case of Lissie Medical Institutions vs. CIT reported in 348 ITR 344. Necessarily, the matter needs to be examined by the Assessing Officer. Therefore, the observation of the CIT(A) directing the Assessing Officer to grant set off the unabsorbed depreciation is set aside. The Assessing Officer shall examine the calculation of income made by the assessee for the relevant years in which unabsorbed depreciation has…

The ACIT, Trivandrum vs. M/S. Manohar Hill Charitable Trust, Kottayam

In the result, the appeals of the Revenue are allowed for statistical

ITA 367/COCH/2016[2007-08]Status: DisposedITAT Cochin19 Apr 2017AY 2007-08

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

…pplication of 6 I.T.A. Nos.366-368/Coch/2016 income, then depreciation on the same assets cannot be allowed/carried forward going by the dictum laid down by the Hon’ble Jurisdictional High Court in the case of Lissie Medical Institutions vs. CIT reported in 348 ITR 344. Necessarily, the matter needs to be examined by the Assessing Officer. Therefore, the observation of the CIT(A) directing the Assessing Officer to grant set off the unabsorbed depreciation is set aside. The Assessing Officer shall examine the calculation of income made by the assessee for the relevant years in which unabsorbed depreciation has…

The ACIT, Trivandrum vs. M/S. Manohar Hill Charitable Trust, Kottayam

In the result, the appeals of the Revenue are allowed for statistical

ITA 366/COCH/2016[2006-07]Status: DisposedITAT Cochin19 Apr 2017AY 2006-07

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

…pplication of 6 I.T.A. Nos.366-368/Coch/2016 income, then depreciation on the same assets cannot be allowed/carried forward going by the dictum laid down by the Hon’ble Jurisdictional High Court in the case of Lissie Medical Institutions vs. CIT reported in 348 ITR 344. Necessarily, the matter needs to be examined by the Assessing Officer. Therefore, the observation of the CIT(A) directing the Assessing Officer to grant set off the unabsorbed depreciation is set aside. The Assessing Officer shall examine the calculation of income made by the assessee for the relevant years in which unabsorbed depreciation has…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…fer page 1138 to 1140 of caselaw paperbook) - DIT (Exemption) vs. LilavatiKirtilal Mehta Medical Trust: Income Tax Appeal (L) No. 2990 of 2009 (Bom. HC) - Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) - Lissie Medical Institutions v. CIT- 348 ITR 344(Ker) The assessing officer, it is respectfully submitted, failed to appreciate distinction between investment/ deposit of funds and application of income for charitable purposes while alleging that the petitioner invested money in the mode other than specified in section 11(5) of the Act. Advancing of money for acquisition of a capital asset for…

Diocese of Gulbarga, Gulbarga vs. Assistant Commissioner of Income-Tax, Gulbarga

In the result, the appeal filed by the assessee is allowed

ITA 1662/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Dec 2016AY 2012-13

Bench: Shri George George Km/S. Diocese Of Gulbarga, Vs. Asst. Commissioner Of Income Tax, Bishops House, Mother Of Divine Circle-1, Grace, Church Road, Gulbarga (Kalaburagi). Gulbarga– 585103. Pan : Aabtb0999C Appellant Respondent

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Ms. S. Praveena, Addl. CIT
Section 11Section 11(1)Section 12ASection 143(3)

…the cost of which was allowed as application of income and therefore granting of depreciation would tantamount to double deduction. The AO relied on the judgement of the Hon’ble Kerala High Court in the case of Lissie Medical Institutions Vs. CIT reported in 348 ITR 344 (2012). Page 3 of 6 4. Aggrieved by the disallowance of depreciation, the assessee filed an appeal to the first appellate authority. The CIT(A) had sustained action of the AO. 5. Aggrieved, the assessee has filed the present appeal before the tribunal. The learned counsel for the assessee submitted the issue in question is squarely covered in f…

ITO (E), New Delhi vs. M/S. Mair Rajput Educational Society, New Delhi

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

ITA 4243/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Nov 2016AY 2011-12

Bench: Sh. N. K. Sainiita No. 4243/Del/2016 : Asstt. Year : 2011-12 Income Tax Officer (E), Vs M/S Mair Rajput Educational Ward-1(4), Society, Ld-188, Pitampura, New Delhi-110002 New Delhi-110088 (Appellant) (Respondent) Pan No. Aaatm1395C Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 18.10.2016 Date Of Pronouncement : 25.11.2016 Order This Is An Appeal By The Department Against The Order Dated 26.05.2016 Of Ld. Cit(A)-36, New Delhi.

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 11Section 11(1)Section 11(6)

…deduction as application of income u/s. 11(1), I feel it is not correct. The section has also now been amended by the I.T Act w.e.f. 01.04.2015. This view has been supported by the Hon'ble Kerala High Court in the case of Lissie Medical Institutions vs. CIT, 348 ITR 344 (Ker) (2012) and the Hon'ble Delhi High Court in the case of DIT(Exemption) vs. Charanjiv Charitable Trust in IT Appeal No. 321 to 323 of 2013 vide the order dated 18.03.2014 where the Hon'ble Courts have not allowed the depreciation in the case of charitable institutions as the same was considered as a double deduction. The AO had correctly made…

ITO, Coimbatore vs. M/S. Ranganathan Rajeswari Charitable Trust, Coimbatore

In the result, the appeal filed by the Revenue is allowed and the cross-objection filed by the assessee is dismissed

ITA 1995/CHNY/2013[2009-10]Status: DisposedITAT Chennai07 Oct 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1995/Mds/2013 & C.O. No.194/Mds/2013 (In I.T.A. No.1995/Mds/2013) "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri A.B. Maurya, CITFor Respondent: Shri K.R. Ramasamy, FCA
Section 11Section 12ASection 32

…e in The Anjuman-E- Himayath-E-Islam (supra) and found that the assessee is not eligible for depreciation under Section 32 of the Act. In fact, this Tribunal placed its reliance on the judgment of Kerala High Court in Lissie Medical Institution v. CIT (2012) 348 ITR 344. 5. We have carefully gone through the scheme of Income-tax Act, 1961. Chapter III of the Act provides for method of computation of income which do not form part of total income. Section 11 of the Act, which falls in Chapter III of the Act, clearly says that the income derived from the property held under trust, for charitable or religious pu…

M/S. Lord Jesus Education Society, Gurgaon vs. ACIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed for statistical purposes

ITA 1648/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Hiren Mehta, CAFor Respondent: None
Section 12ASection 142(1)

….E.H. the Nizam's Supplemental Religious Endowment Trust 127 ITR 378 (A.P.); 13 e) CIT Vs. Rao Bahadur CalavalaCunnanChetty charities 135 ITR 485 (Mad.) were referred to in affirmation. C. The High Court of Kerala in Lissie Medical Institutions Vs. CIT 348 ITR 344 (Kar.) has taken a different view. Noticing the said judgment as well as circular/ clarification dated 02.02.2012 issued by CBDT, Division Bench of Delhi High Court re- examined the entire issue in DIT (E) Vs. Indian Trade Promotion Organization in ITA No. 7/2013 decided on 27.11.2013. The court did not refer the matter to larger bench and fo…

Pr. Commissioner of Income Tax vs. Sri Sri Adichunchunagiri Shikshana Trust

In the result, all the appeals are

ITA/384/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10Section 10(23)Section 11Section 12ASection 144Section 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JUNE, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MR. JUSTICE B.SREENIVASE GOWDA ITA NO.384 OF 2016 BETWEEN 1. PR.COMMISSIONER OF INCOME TAX CENTRAL, BMTC COMPLEX, KORAMANGALA BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER CIRCLE 2(2) BANGALORE. ... APPELLANTS (BY SRI.E.I.SANMATHI, ADV.) AND SRI.SRI.ADICHUNCHUNAGIRI SHIKSHANA TRUST ADICHUNCHUNGIRI KSHETRA NAGAMANGALA TALUK MANDYA.…

M/S Integrated Education Research Centre for Engineering and Management, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal is allowed while the stay application is dismissed

ITA 620/KOL/2016[2012-2013]Status: DisposedITAT Kolkata01 Jun 2016AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

For Appellant: Mr.S.M.Surana, AdvocateFor Respondent: Mr.Snehotpal Datta, JCIT
Section 143(3)Section 263Section 32Section 35(2)(iv)

…been recovered by way of exemption as application of income amounts to double deduction and double benefit on the same asset. The respondent referred to the decision of the of Hon'ble High Court of Kerala in the case of DDIT(E) v. Lissie Medical Institutions, 348 ITR 344 (Ker) wherein it was held that allowing depreciation of a depreciable asset when the cost of acquisition of depreciable asset was allowed as application of income for charitable purpose amounts to double depreciation and ITA No.620/Kol/2016 M/S.Integrated Education Research Centre for Engineering & Management. therefore depreciation cannot be al…

The Music Academy Madras, Chennai vs. DDIT, Chennai

Accordingly, the same is dismissed

ITA 1098/CHNY/2015[2010-11]Status: DisposedITAT Chennai22 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1098/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Music Academy Madras, The Deputy Director Of Income Tax No.168 (Old No.306), Ttk Road, V. (Exemptions), Royapettah, Chennai - 600 014. Chennai - 600 034 . Pan : Aaatt 0256 B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 12ASection 32

…D.R. placed his reliance on the decision of this Bench of the Tribunal in The Anjuman-E-Himayath-E-Islam v. ADIT(Exemption) in I.T.A. No. 2271/Mds/2014 dated 02.06.2015 and also the judgment of Kerala High Court in Lissie Medical Institution v. CIT (2012) 348 ITR 344. 6. We have considered the rival submissions on either side and perused the relevant material available on record. The issue arises for consideration is whether a charitable institution is eligible for depreciation in respect of its asset, which was used as a tool for carrying out its object. Depreciation is provided under Section 32 of the Act,…

The Commissioner of Income Tax vs. M/S Karnataka Reddy Janasangha

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. International Institute of Information Technology

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. M/S Gokula Education Foundation (Medical)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax Exemptions vs. Al-Ameen Charitable Fund Trust

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Director of Income Tax vs. M/S Gokula Education Foundation

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

The Commissioner of Income Tax vs. Sri Adichunchungiri

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

Commissioner of Income vs. Sri Adichunchanagiri

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA No. 62/2010 C/w. ITA Nos.233-234/2013,1/2013,431/2013, 430/2013,414/2010,56/2013,108/2014 IN ITA No.62/2010: BETWEEN 1. The Director of Income-tax Exemptions, C R Building Queens Road Bangalore. 2. The Deputy Director of Income-tax Circle-17(1) Exemptions, C R Buildings Queens Road, Bangalore. …Appellants (By Sri.K.V.Aravind, Advocate ) AND Al-Ameen Charitable…

M/S Cmr Jnanadhara Trust, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 686/BANG/2015[2009-10]Status: DisposedITAT Bangalore08 Jan 2016AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Shri C.Ramesh, CAFor Respondent: Shri G.Ramesha, JCIT
Section 11(1)(a)Section 12ASection 13(3)Section 60

…already been recovered by way of exemption as application of income amounts to double deduction and double benefit on the same asset. The AO referred to the decision of the of Hon'ble High Court of Kerala in the case of DDIT(E) v. Lissie Medical Institutions, 348 ITR 344 (Ker) wherein it was held that allowing depreciation of a depreciable asset when the cost of acquisition of depreciable asset was allowed as application of income for charitable purpose amounts to double depreciation and therefore depreciation cannot be allowed. The AO also distinguished the cases cited by the Assessee. 14. On appeal by the Asse…

DDIT, Chennai vs. The Booksellers & Publishers Association of South India, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 1602/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Dec 2015AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1602/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/S The Booksellers & Publishers The Deputy Director Of Income Association Of South India, No.8, Sun Plaza, 2Nd Floor, Tax (Exemptions) – I, V. Chennai - 600 034. G.N. Chetty Road, T. Nagar, Chennai - 600 006. Pan : Aabta 2098 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.B. Koli, JCITFor Respondent: Sh. N. Devanathan, Advocate
Section 11Section 12ASection 2(15)Section 32

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1602/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/s The Booksellers & Publishers The Deputy Director of Income Association of South India, No.8, Sun Plaza, 2nd floor, Tax (Exemptions) – I, v. Chennai - 600 034. G.N. Chetty Road, T. Nagar, Chennai - 600 006. PAN : AABTA 2098 R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ…