Madras Hotels Association v. Commissioner Of Income-Tax, Madras

111 ITR 241High Court1978#13289 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing Madras Hotels Association v. Commissioner Of Income-Tax, Madras

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, CHENNAI, INCOME TAX DEPARTMENT vs. THE INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result the appeal of the Revenue dismissed

ITA 679/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Aug 2024AY 2012-13

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.679/Chny/2024 िनधा;रण वष; /Assessment Year: 2012-13 The Dy. Commissioner Of The Indian Institute Of Engineering Income Tax, Vs. Technology, Exemptions Circle, 363, Arcot Road, Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaatt 2768C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate JkथH की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 11.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1059500064(1), Dated 09.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2012-13 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 20.03.2015. :- 2 -: 2. There Is A Delay Of 06 Days In Filing The Appeal By The Revenue.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(1)(d)Section 143(3)

…fees to be charged by private educational bodies held , inter alia , that a surplus of 6 to 15 % could be held as reasonable or permissible limit. The Jurisdictional High Court in the case of Madras Hotels Association vs Commissioner Of Income-Tax, Madras in 111 ITR 241, held , inter alia, that the best evidence to find out whether the purpose of the activity is to earn income or profit, is the very accounts of the association ie the person. In the light of these ratios and in the absence of any material to the contrary from the assessee , on the above facts ie when the assessee makes huge profits year after yea…

ACIT, NEW DELHI vs. M/S. SOFTWARE TECHNOLOGY PARK OF INDIA, NEW DELHI

In the result, the appeal filed by the assessee and the revenue are treated as allowed for statistical purpose

ITA 3569/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Aug 2019AY 2009-10

Bench: Sh. N. K. Billaiya & Sh. Sudhanshu Srivastavaassessment Years: 2009-10

Section 11Section 12ASection 14ASection 2Section 2(15)

…IS. Thus, the ratio laid down by the Hon’ble Delhi high Court in the case of BIS (supra) does not apply here. An association which merely regulates or enhances business of its members is not a charitable institution. Reliance is placed on the decision; (1978) 111 ITR 241 (Mad); Madras Hotels Association. In this case, proprietors of hotels formed an association for obtaining articles on permit for supplying them to members and protecting their business interest. The association was held not to be charitable in nature. Section 11 (4A) enacts that the business income of a charitable institution will also be exempt…

SOFTWARE TECHNOLOGY PARKS OF INDIA,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessee and the revenue are treated as allowed for statistical purpose

ITA 2605/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Aug 2019AY 2009-10

Bench: Sh. N. K. Billaiya & Sh. Sudhanshu Srivastavaassessment Years: 2009-10

Section 11Section 12ASection 14ASection 2Section 2(15)

…IS. Thus, the ratio laid down by the Hon’ble Delhi high Court in the case of BIS (supra) does not apply here. An association which merely regulates or enhances business of its members is not a charitable institution. Reliance is placed on the decision; (1978) 111 ITR 241 (Mad); Madras Hotels Association. In this case, proprietors of hotels formed an association for obtaining articles on permit for supplying them to members and protecting their business interest. The association was held not to be charitable in nature. Section 11 (4A) enacts that the business income of a charitable institution will also be exempt…

DCIT, CHATRAPATTI vs. M/S. INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result, the assessee’s appeals in ITA nos2092& 2093/Chny/2016

ITA 2245/CHNY/2016[2012-13]Status: DisposedITAT Chennai22 Jun 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. Saroj Kumar Parida, Advocate
Section 10Section 10(23)Section 11Section 13(3)

…es to be charged by private educational bodies held , inter alia , that a surplus of 6 to 15 % could be held as reasonable or permissible limit. The Jurisdictional High Court in the case of Madras Hotels Association vs Commissioner Of Income-Tax, Madras in 111 ITR 241, held , inter alia, thatthe best evidence to find out whether the purpose of the activity is to earn income or profit, is the very accounts of the association ie the person. In the light of these ratios and in the absence of any material to the contrary from the assessee , on the above facts ie when the assessee makes huge profits year after y…

DCIT, CHATRAPATTI vs. M/S. INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result, the assessee’s appeals in ITA nos2092& 2093/Chny/2016

ITA 2244/CHNY/2016[2011-12]Status: DisposedITAT Chennai22 Jun 2018AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. Saroj Kumar Parida, Advocate
Section 10Section 10(23)Section 11Section 13(3)

…es to be charged by private educational bodies held , inter alia , that a surplus of 6 to 15 % could be held as reasonable or permissible limit. The Jurisdictional High Court in the case of Madras Hotels Association vs Commissioner Of Income-Tax, Madras in 111 ITR 241, held , inter alia, thatthe best evidence to find out whether the purpose of the activity is to earn income or profit, is the very accounts of the association ie the person. In the light of these ratios and in the absence of any material to the contrary from the assessee , on the above facts ie when the assessee makes huge profits year after y…

M/S. INDIAN INSTITUTE OF ENGG. TECHNOLOGY,CHENNAI vs. DDIT, CHENNAI

In the result, the assessee’s appeals in ITA nos2092& 2093/Chny/2016

ITA 2093/CHNY/2016[2012-13]Status: DisposedITAT Chennai22 Jun 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. Saroj Kumar Parida, Advocate
Section 10Section 10(23)Section 11Section 13(3)

…es to be charged by private educational bodies held , inter alia , that a surplus of 6 to 15 % could be held as reasonable or permissible limit. The Jurisdictional High Court in the case of Madras Hotels Association vs Commissioner Of Income-Tax, Madras in 111 ITR 241, held , inter alia, thatthe best evidence to find out whether the purpose of the activity is to earn income or profit, is the very accounts of the association ie the person. In the light of these ratios and in the absence of any material to the contrary from the assessee , on the above facts ie when the assessee makes huge profits year after y…

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

ITA 325/CTK/2015[2009-10]Status: DisposedITAT Cuttack18 Jan 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 11Section 12ASection 2(15)Section 288A

…roprietors of hotels formed an association for obtaining articles on permit for supplying them to members and protecting their business interest, the association was held not to be a charitable one for the purpose of the Act. [Madras Hotels Association [1978] 111 ITR 241 (Mad.)] r) A contextual analysis of the legal categorization of the activities in the instant case into "charitable " and "non-charitable " will yield the following results: (i) There Appellant's activities appear to have an idea of benefiting others (the rural poor and the indigent) but whether the same overrides the converse idea of benefitti…

Madras Hotels Association v. Commissioner Of Income-Tax, Madras (111 ITR 241) — Cited in 7 Judgments | BharatTax