Luke v. IRC

54 ITR 692Reported decision1996#10075 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Sections most often in play

Section 12ASection 12A(1)(ac)(vi)(A)Section 80GSection 80G(5)

Issues it is cited on

section 80g(5)section 80gservice of noticesection 12asection 80prescribed

Judgments citing Luke v. IRC

OPENGRAD EDU FOUNDATION,KOZHIKODE vs. CIT(EXEMPTION), KOCHI

In the result, appeal filed by the appellant stands partly allowed

ITA 165/COCH/2025[Na]Status: DisposedITAT Cochin15 Jul 2025

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2024-25 Opengrad Edu Foundation .......... Appellant 2/400/Bm, Firdouse House, Kozhikode, Near East Block Of Nit, Chathamangalam, Kozhikode-673601. Pan: Aaeco1702C Vs. Cit (Exemptions) .......... Respondent Kochi.

For Appellant: NoneFor Respondent: Smt. Veni Raj, CIT-DR
Section 12ASection 80GSection 80G(5)

…uction that the courts may modify the language used by the Legislature or even "do some violence" to it, so as to achieve the 4 Opengrad Edu Foundation vs. CIT(E) obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 8. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would be…

MUSLIM EDUCATION SOCIETY,RATNAGIRI vs. CIT, EXEMPTION, PUNE, PUNE

In the result, the appeal by appellant trust stands partly allowed

ITA 845/PUN/2024[-]Status: DisposedITAT Pune30 Sept 2024

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.845/Pun/2024

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 80GSection 80G(5)

…n, it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though 4 not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 6. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would…

VASUNDHARA BAHUDDESHIYA SAMAJIK SANSTHA,KHAMGAON vs. CIT EXEMPTION, PUNE

In the result, the appeal by appellant trust stands partly allowed

ITA 1145/PUN/2023[2023-24]Status: DisposedITAT Pune07 Aug 2024AY 2023-24

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

For Appellant: Shri Abhishek Kumar (Virtual)For Respondent: Shri Ajay Kumar Keshari
Section 80GSection 80G(5)

…n, it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 6. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would be…

R L EDUCATION SANSTHA,PAITHAN vs. CIT(EXEMPTION) PUNE, PUNE

In the result, the appeal by appellant trust stands partly allowed

ITA 806/PUN/2024[2023-24]Status: DisposedITAT Pune05 Aug 2024AY 2023-24

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 80GSection 80G(5)

…it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational 4 construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 8. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would be…

SHRI GANGADHAR SHASTRI PATWARDHAN TRUST,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 786/PUN/2024[2025-26]Status: DisposedITAT Pune31 Jul 2024AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri Keyur Patel, CIT-DR
Section 80GSection 80G(5)

…n, it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 4 8. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would…

SHREE VYAGHRESHWAR KULSWAMI PARIWAR,PUNE vs. THE CIT (EXEMPTION) PUNE, PUNE

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

ITA 896/PUN/2024[NA]Status: DisposedITAT Pune29 Jul 2024

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 80GSection 80G(5)

…it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as 4 to achieve the obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 8. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would be…

ADIT BALBHIM VYAYAM SHALA,SANGLI vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 779/PUN/2024[-]Status: DisposedITAT Pune12 Jul 2024

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.779/Pun/2024 अपील Adi Balbhim Vyayam Shala, Vishnughat, Gaonbhag, Sangli – 414 416, Maharashtra .......अपीलाथ" / Appellant Pan : Aaata3971A बनाम बनाम / V/S. बनाम बनाम Cit(Exemption), ……""यथ" / Respondent Pune Assessee By : Smt. Deepa Khare Revenue By : Shri Keyur Patel, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 11.07.2024 घोषणा क" तारीख / Date Of Pronouncement : 12.07.2024 आदेश आदेश / Order आदेश आदेश

For Appellant: Smt. Deepa KhareFor Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 80GSection 80G(5)

…n, it is now a settled rule of construction that the courts may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction vide Luke V. IRC (1996) 54 ITR 692. The court may also in such a case read into the statutory provision a condition which, though not expressed, is implicit as constituting the basic assumption underlying the statutory provision. 8. In our considered opinion, in the light of the above discussion, a fair and reasonable construction clause (iii) of proviso to section 80G(5) would be…

VAIJANTHI MAHAVIR OZA,MUMBAI vs. INCOME TAX OFFICER(IT)-3(3)(1), MUMBAI

In the result, appeal of the assessee in ITA no

ITA 5799/MUM/2017[2014-15]Status: DisposedITAT Mumbai03 Apr 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5799/Mum/2017 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Vaijanthi Mahavir Oza, Income Tax Officer- C/O. Chhajed & Doshi, (International Taxation)- 101, Hubtown Solaris, 3(3)(1) V. N.S Phadke Marg, Room No. 1628, Near East West Flyover, 16Th Floor Andheri (E), Air India Building Mumbai- 400069 Mumbai स्थायी ऱेखा सं./ Pan: Abepo5631J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Piyush Chhajjed Revenue By: Miss. Deepika Arora (Dr) सुनवाई की तारीख /Date Of Hearing : 09.01.2019 घोषणा की तारीख /Date Of Pronouncement : 03.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 5799/Mum/2017, Is Directed Against Appellate Order Dated 23.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.5799/Mum/2017

For Appellant: Shri. Piyush ChhajjedFor Respondent: Miss. Deepika Arora (DR)
Section 1Section 143(3)Section 54Section 54F

…literally would "defeat the obvious intention of the legislation and produce a wholly unreasonable result" we must "do some violence to the words" and so achieve that obvious intention and produce a rational construction (per Lord Leid in Luke vs. IRC [1964] 54 ITR 692/[1963] AC 557 where at page 577, he also observed: "this is not a new problem, though our standard of drafting is such that it rarely emerges.". In view the above, as there are contrary decisions on the subject, though the latest decision of the ITAT is in favour of the revenue, the amendment to the statute set at test the controversy. In the ligh…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

…C/TAXAP/627/2015 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 627 of 2015 With R/TAX APPEAL NO. 189 of 2019 With R/TAX APPEAL NO. 138 of 2018 With R/TAX APPEAL NO. 538 of 2018 With R/TAX APPEAL NO. 1053 of 2018 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE J.B.PARDIWALA Sd/- and HONOURABLE MR.JUSTICE A.C. RAO Sd/- ========================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? Yes 2 To be referred to t…

COMMISSIONER OF INCOME TAX vs. ANIL MINDA

ITA/582/2009HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 132Section 132(1)

…manner stated by us above, by inserting Explanation-2. 23. In State of Tamil Nadu Vs. Kodaikanl Motor Union (P) Ltd. 2 SCR 927, the Supreme Court referring to K.P. Varghese Vs. I.T.O. 131 ITR 597 (SC) and Luke Vs. Inland Revenue Commissioners (1964) 54 ITR 692 observed:- “The courts must always seek to find out the intention of the legislature. Though the courts must find out the intention of the statute from the language used, but language more often than not is an imperfect instrument of expression of human thought. As Lord Denning said it would be idle to expect every statutory provision…

THE COMMISSIONER OF INCOME TAX vs. VANDANA MINDA

ITA - 593 / 2009HC Delhi14 Sept 2010
Section 132Section 132(1)

…, in the manner stated by us above, by inserting Explanation-2. In State of Tamil Nadu Vs. Kodaikanl Motor Union (P) Ltd. 23. 2 SCR 927, the Supreme Court referring to K.P. Varghese Vs. I.T.O. 131 ITR 597 (SC) and Luke Vs. Inland Revenue Commissioners (1964) 54 ITR 692 observed:- > "The courts must always seek to find out the intention of the legislature. Though the courts must find out the intention of the statute from the language used, but language more often than not is an imperfect instrument of expression of human thought. As Lord Denning said it would be idle to expect every statutory be drafted with div…