What is M.N. Desai Charitable Trust v. CIT authority for?

For a donation to be eligible for exemption under Section 11, it must be voluntary and of a capital nature, intended for the corpus of the trust, rather than income derived from its application for charitable purposes. Contributions made expressly to the capital or corpus of a trust are not considered income for the purposes of Section 11.

How many judgments cite M.N. Desai Charitable Trust v. CIT?

26 judgments on BharatTax cite M.N. Desai Charitable Trust v. CIT (172 ITR 382), spanning 2015 to 2025.

Which sections of the Income Tax Act does M.N. Desai Charitable Trust v. CIT come up under?

It is most often cited in judgments turning on Section 11, Section 13(1)(d), Section 10(34), Section 11(5), Section 12, Section 13(1)(c).

M.N. Desai Charitable Trust v. CIT (172 ITR 382)

DR ARDESHIR JEHANGIRSHAW KOHIYAR MEMORIAL TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI

In the result, the appeal is allowed

ITA 5114/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Feb 2025AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran: A.Y. : 2017-18 Sa No.105/Mum/2024 (Arising Out Of Ita No.5114/Mum/2024)

For Respondent: Shri Suresh Periasamy, Sr. DR

Section 11(1)(d)Section 142(1)

…or the considera"on of the Hon’ble Karnataka High Court in the case of Shri Ramakrishna Seva Ashram (supra). The Hon’ble Karnataka High Court referring to the decision of the Hon’ble Bombay High Court in the case of Kilachand Devchand Founda"on vs. CIT (1988) 172 ITR 382 and that of the Hon’ble Rajasthan High Court in the case of Sukhdeo Charity Estate vs. ITO (1991) 192 ITR 615 (Raj) has interalia held that the nature of any such dona"ons as gi" has to be decided on the test of (i) the inten"on of the donor and (ii) how the recipient-assessee has treated the said dona"ons / income. This is what is held in the ca…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 11Section 11(5)Section 13(1)(d)Section 145(3)

…IT (Exemption) Vs. Sri Ramakrishna SevaAshrama (2013) 357 ITR 731 by discussing the definition of “corpus” as per the dictionary meaning, has referred two decision of the Bombay High Court in the case of Trustees of KilachandDevchand Foundation Vs. CIT (1988) 172 ITR 382 and Rajasthan High Court decision in the case of Sukhdeo Charity Estate Vs. ITO (1991) 192 ITR 615 which dealt with the said voluntary contribution 11 ACIT (EXEMPTIONS), CIRCLE-JAIPUR VS NAVRATAN VIDHA MANDIR SHIKSHA SAMITI made for a charitable purpose. The Bombay High Court held that for being eligible for exemption, the donations must be of…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…ticular activity, it satisfies the definition part, of the corpus. The assessee would be entitled to the benefit of exemptions from payment of tax levied. 14. In fact the Bombay High Court in the case of Trustees of Kilachand Devchand Foundation v. CIT [1988] 172 ITR 382/[1987] 32 Taxman 393 dealing with the said voluntary contribution made for a charitable purpose, held that for being eligible for exemption, the donations must be voluntary and of a capital nature. That cannot be applied to charitable or religious purposes if the income thereof they must be so applied. The contribution made expressly to the capit…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…ticular activity, it satisfies the definition part, of the corpus. The assessee would be entitled to the benefit of exemptions from payment of tax levied. 14. In fact the Bombay High Court in the case of Trustees of Kilachand Devchand Foundation v. CIT [1988] 172 ITR 382/[1987] 32 Taxman 393 dealing with the said voluntary contribution made for a charitable purpose, held that for being eligible for exemption, the donations must be voluntary and of a capital nature. That cannot be applied to charitable or religious purposes if the income thereof they must be so applied. The contribution made expressly to the capit…

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,,GANDHINAGAR vs. THE ACIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD

ITA 857/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

For Appellant: Shri Sanjay R. Shah, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR

Section 11(1)(d)Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2014-15 The Dy. Commissioner of Electronics & Quality Income-tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, GIDC Electronics Estate, Sector-25, Gandhinagar – 382024 PAN : AAATE 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner of Development Centre, Vs Income-tax (Exemptions), B/177/178, GIDC Electr…

THE DCIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. ELECTRONICS & QUALITY DEVELOPMENT CENTRE,, GANDHINAGAR

ITA 807/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

For Appellant: Shri Sanjay R. Shah, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR

Section 11(1)(d)Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2014-15 The Dy. Commissioner of Electronics & Quality Income-tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, GIDC Electronics Estate, Sector-25, Gandhinagar – 382024 PAN : AAATE 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner of Development Centre, Vs Income-tax (Exemptions), B/177/178, GIDC Electr…

SIR RATAN TATA TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

ITA 773/MUM/2021[2016-17]Status: DisposedITAT Mumbai16 Feb 2022AY 2016-17

Bench: Shri G. S. Pannu & Shri Vikas Awasthyआअसं. 773/मुं/2021 (िन.व.2016-17) Sir Ratan Tata Trust, Bombay House, 24, Homi Modi Street, Fort, Mumbai-400001. Pan: Aaats1013P ...... अपीलाथ" /Appellant बनाम Vs. Cit (Exemptions), Room No.617, 6Th Floor, Piramal Chambers, Lalbaug, Parel, Mumbai-400012 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sukhsagar Syal, Advocate "ितवादी "ारा/Respondent By : Sh. Amol Kirtane, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 15/12/2021 घोषणा की ितिथ/ Date Of Pronouncement : 16/02/2022 आदेश/ Order

For Appellant: Sh. Sukhsagar Syal, AdvocateFor Respondent: Sh. Amol Kirtane, CIT-DR

Section 11(5)Section 143(3)Section 263

…ticular activity, it satisfies the definition part, of the corpus. The assessee would be entitled to the benefit of exemptions from payment of tax levied. 14. In fact the Bombay High Court in the case of Trustees of Kilachand Devchand Foundation v. CIT [1988] 172 ITR 382 /[1987] 32 Taxman 393 dealing with the said voluntary contribution made for a charitable purpose, held that for being eligible for exemption, the donations must be voluntary and of a capital nature. That cannot be applied to charitable or religious purposes if the income thereof they must be so applied. The contribution made expressly to the capi…

J.R.D TATA TRUST ,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3738/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

…ticular activity, it satisfies the definition part, of the corpus. The assessee would be entitled to the benefit of exemptions from payment of tax levied. 14. In fact the Bombay High Court in the case of Trustees of Kilachand Devchand Foundation v. CIT [1988] 172 ITR 382 /[1987] 32 Taxman 393 dealing with the said voluntary contribution made for a charitable purpose, held that for being eligible for exemption, the donations must be voluntary and of a capital nature. That cannot be applied to charitable or religious purposes if the income thereof they must be so applied. The contribution made expressly to the capi…

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3737/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

…ticular activity, it satisfies the definition part, of the corpus. The assessee would be entitled to the benefit of exemptions from payment of tax levied. 14. In fact the Bombay High Court in the case of Trustees of Kilachand Devchand Foundation v. CIT [1988] 172 ITR 382 /[1987] 32 Taxman 393 dealing with the said voluntary contribution made for a charitable purpose, held that for being eligible for exemption, the donations must be voluntary and of a capital nature. That cannot be applied to charitable or religious purposes if the income thereof they must be so applied. The contribution made expressly to the capi…

THE ASST.COMMISSIONER OF INCOME TAX - (EXEMPTIONS ) CIRCLE - 1, MANGALURU vs. M/S A. SHAMA RAO FOUNDATION, MANGALURU

In the result, appeal of the Revenue is dismissed

ITA 1464/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Section 11(1)(d)Section 12A

…cable since the donations received by the assessee were directed towards corpus donations. He drew our attention to the provisions of section 2(24)(iia) of the I.T. Act. The Ld. AR relied on the following judgments: 1) Trustees of Khilachand Devchand vs. CIT (172 ITR 382) (Bom.) 2) CIT vs. Trustees of Kasturbai Scindia Commission Trust (189 ITR 5) (Bom.) 3) M/s. Santhwanan, Trichur vs. ITO (357 ITR 731) (ITAT, Kochi) 7. We have heard the rival contentions and perused the material on record. We need to examine the non-taxability of the corpus donations in assessee’s case despite inapplicability of the provisions…