Murasoli Trust v. Assistant Director of Income Tax (Exemptions IV), Chennai

65 Taxmann.com 186Reported decision2016#8518 most cited

What is Murasoli Trust v. Assistant Director of Income Tax (Exemptions IV), Chennai authority for?

A trust engaged in activities that constitute trade, commerce, or business is not entitled to claim its object as charitable if those activities fall foul of the proviso to section 2(15). Running a petrol outlet may not be considered a business incidental to the main object of a trust.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Murasoli Trust · section 11(4A) · proviso to section 2(15) · section 2(15) · charitable purpose · business activity · incidental business · petrol outlet · trust exemption

Issues it is cited on

section 11(4a)proviso to section 2(15)section 2(15)section 12asection 11indiabusinessinterest

Judgments citing Murasoli Trust v. Assistant Director of Income Tax (Exemptions IV), Chennai

Smt. Lingammal Ramaraju Shastra Prathishta Trust, Rajapalayam vs. ACIT (Exemptions), Coimbatore

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 264

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेख सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1250/Chny/2024 निर्धारण वर्ष / Assessment Year: 2018-19 Smt. Lingammal Ramaraju Shastra Prathistha Trust, No.1, Gandhi Kalaimanram Road, Rajapalayam – 626 117. [PAN: AABTS 2841L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by The Asst. Commissioner of Vs. Income Tax (Exemptions), Co…

Navi Mumbai Sports Association, Navi Mumbai vs. ADIT (E) II (2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7710/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Mar 2022AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 11Section 12ASection 2(15)

…1 ITAs 6160, 6161 &7710/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.6160/Mum/2019 - A.Y. 2009-10 I.T.A No.6161/Mum/2019 - A.Y. 2011-12 I.T.A No.7710/Mum/2019 - A.Y. 2012-13 Navi Mumbai Sports Association vs ADIT (E) II(2), Mumbai Sector 1A, Vashi, Navi Mumbai-400 703 PAN : AAATN0547A (Appellant) (Respondent) Assessee represented by : Shri Prakash Pandit Department represented by : Shri Anoop Hiwase, DR Date of hearing : 08/02/2022 Date of pronouncement : /02/2022 O R D E R Per: Gagan…

Navi Mumbai Sports Association, Mumbai vs. ADIT (E)-II (2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6160/MUM/2019[2009-2010]Status: DisposedITAT Mumbai03 Mar 2022AY 2009-2010

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 11Section 12ASection 2(15)

…1 ITAs 6160, 6161 &7710/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.6160/Mum/2019 - A.Y. 2009-10 I.T.A No.6161/Mum/2019 - A.Y. 2011-12 I.T.A No.7710/Mum/2019 - A.Y. 2012-13 Navi Mumbai Sports Association vs ADIT (E) II(2), Mumbai Sector 1A, Vashi, Navi Mumbai-400 703 PAN : AAATN0547A (Appellant) (Respondent) Assessee represented by : Shri Prakash Pandit Department represented by : Shri Anoop Hiwase, DR Date of hearing : 08/02/2022 Date of pronouncement : 02/03/2022 O R D E R Per: Gagan…

ACIT (E), Circle- 2(1), New Delhi vs. Servants of the People Society, New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 4049/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

Servants of the People Society, New Delhi vs. DCIT, Exemption Circle- 2(1), New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3659/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

ACIT (E), Circle- 2(1), New Delhi vs. Servants of the People Society, New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 4207/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

Servants of the People Society, New Delhi vs. DCIT, Exemption Circle- 2(1), New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3658/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

ACIT (E), New Delhi vs. Servants of the People Society, New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3649/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

ACIT (E), New Delhi vs. Servants of the People Society, New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3648/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

Servants of People Society, New Delhi vs. Addl. DIT(E), New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3082/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

Servants of People Society, New Delhi vs. Addl. DIT(E), New Delhi

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3081/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 3081 & 3082/Del/2017 AYRS. : 2010-11 & 2012-13 SERVANTS OF PEOPLE SOCIETY, VS. ADDL. CIT(E), LAJPAT BHAWAN, RANGE-II, LAJPAT NAGAR-4, CIVIC CENTRE, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) ITA Nos. 3648 & 3649/Del/2017 AYRS. : 2010-11 & 2012-13 ADDL. CIT(E), VS. SERVANTS OF PEOPLE SOCIETY, RANGE-II, LAJPAT BHAWAN, CIVIC CENTRE, LAJPAT NAGAR-4, NEW DELHI NEW DELHI – 110 024 (PAN: AAATS1730M) (Appellant) (Respondent) IT…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2874/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2873 &2874/Del/2014 (Assessment Year: 2009-10 and 2010-11) ADIT(E), Vs. Ernet India, 10th Floor, Jeevan Prakash TC-II, New Delhi Building, 25, KG Marg, New Delhi PAN:AAATE0202A (Appellant) (Respondent) Revenue by : Ms. Rachna Singh, CIT DR Assessee by: Shri Rohit Jain, Adv Ms. Deepashree Rao, Adv Date of Hearing 05/10/2017 Date of pronouncement 27/12/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the revenue against the o…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2873/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Dec 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2873 &2874/Del/2014 (Assessment Year: 2009-10 and 2010-11) ADIT(E), Vs. Ernet India, 10th Floor, Jeevan Prakash TC-II, New Delhi Building, 25, KG Marg, New Delhi PAN:AAATE0202A (Appellant) (Respondent) Revenue by : Ms. Rachna Singh, CIT DR Assessee by: Shri Rohit Jain, Adv Ms. Deepashree Rao, Adv Date of Hearing 05/10/2017 Date of pronouncement 27/12/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the revenue against the o…