New Life in Christ Evangelistic Association v. CIT

246 ITR 532High Court2000#4482 most cited

What is New Life in Christ Evangelistic Association v. CIT authority for?

Before registration is granted under section 12AA, all voluntary contributions, even those designated as corpus funds, are considered income of the charitable or religious trust.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

New Life in Christ Evangelistic Association v. CIT · section 12AA · corpus donation · voluntary contributions · charitable trust income · registration · section 11 · section 12

Sections most often in play

Section 11Section 11(1)(d)Section 12AA

Issues it is cited on

section 12ab(4)corpus fundcorpus donationsection 12ab(1)section 13(1)section 12aaregistration under section 12asection 12absection 12asection 12section 10section 11

Judgments citing New Life in Christ Evangelistic Association v. CIT

Ess Kay Foundation, Jaipur vs. CIT (E), Jaipur

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

ITA 303/JPR/2020[2020-21]Status: DisposedITAT Jaipur01 Mar 2021AY 2020-21
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 12A(2)Section 13(8)Section 2(15)Section 80G

…tion, he cannot put a rider on the effect of his order that it would be effective from a particular date. 9. Reliance was also placed on the judgment of Hon’ble Madras High Court in the case of New Life in Christ Evangelistic Association (NLC) vs. CIT [2000] 246 ITR 532. In the said order, at para 7, it was held that the language of the section does not show that in order to be able to ITA Nos. 303 &304/JP/2020 5 M/s Ess Kay Foundation vs. CIT(E) get registration under section 12A, there is necessity of first establishing as to how the concerned institution or, as the case may be, the society would be able to cl…

Arsha Vidya Parampara Trust, Madurai vs. ACIT (Exemptions) (Hq), Chennai

In the result, the appeal filed by the Assessee in I

ITA 2589/CHNY/2018[-]Status: DisposedITAT Chennai15 Feb 2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A No.2589/Chny/2018

For Respondent: Mr. Abani Kanta Nayak, CIT
Section 12A

…stration u/s.12A of the Income Tax Act, 1961, for the above proposition he relied upon the decision of the Hon’ble Jurisdictional High Court in the case of New Life in Christ Evangelistic Association Vs. Commissioner of Income Tax & Another reported in [2000] 246 ITR 532 (Mad). 5. On the other hand, the learned Departmental Representative strongly supported the order passed by the learned Commissioner of Income Tax (Exemptions). 6. We have heard both the sides, perused the materials available on record and gone through the order of the learned Commissioner of Income Tax (Exemptions). 7. The main objects of the…

Brahman Sabha Karveer, Kolhapur vs. Commissioner of Income-Tax Exemption, Pune

In the result, the appeal of the assessee is allowed

ITA 626/PUN/2020[2020-21]Status: DisposedITAT Pune07 Jan 2021AY 2020-21
For Appellant: NoneFor Respondent: Shri Deepak Garg
Section 12ASection 2(15)

…) Fifth Generation Education Society vs. CIT, 185 ITR 634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR 360. (vi) 11. From the perusal of the impugned order, it is crystal clear that the ld. Commissioner of Income Tax, Exemption, Pune had lost sight distinction between the process of registration and the exemption or assessment of income…

Prem Kumar Memorial Altruistic Trust, Dehradun vs. CIT (Exemptions), Lucknow

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 3190/DEL/2015[]Status: DisposedITAT Delhi13 Feb 2019

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: N.A.

For Appellant: : NoneFor Respondent: Ms. Nidhi Srivastava, CIT, D.R
Section 12Section 12A

…carrying out the charitable activity cannot be a ground for rejection of application of the appellant u/s 12A(a) of the Act, in view of tire judgment in tire case of New Life In Christ Evangelistic Association (NLC) Vs. Commissioner Of Income Tax reported in 246 ITR 532 (Mad.) wherein the Hon'ble High Court held that the CIT is not to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of section 12A of the Act read with rule. 17A of the Income Tax Rules, 1962 and whether Form No. 10A has been properly filled up. He may also see wheth…

Sahayog, Chennai vs. CIT, Coimbatore

The appeals of the assessee are allowed for statistical purposes

ITA 11/CHNY/2015[-]Status: DisposedITAT Chennai01 May 2015

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

For Appellant: Shri V. Jagadisan, FCAFor Respondent: Dr. S. Moharana, CIT
Section 12ASection 2(15)Section 80G

…nd the judgment of Karnataka High Court in the case of DI v. Garden City Educational Trust (330 ITR 480). The Ld. representative has also placed reliance on the judgment of Madras High Court in the case of NewLife in Christ Evangelistic Association v. CIT (246 ITR 532) and also the judgment of Punjab & Haryana High Court in the case of Sonepat Hindu Educational and Charitable Society v. CIT and another (278 ITR 262). 3. On the contrary, Dr. S. Moharana, the Ld. Departmental Representative, submitted that the assessee has not done any charitable activities. Therefore, the Commissioner has rightly rejected…

Sahayog, Chennai vs. CIT, Coimbatore

The appeals of the assessee are allowed for statistical purposes

ITA 10/CHNY/2015[-]Status: DisposedITAT Chennai01 May 2015

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

For Appellant: Shri V. Jagadisan, FCAFor Respondent: Dr. S. Moharana, CIT
Section 12ASection 2(15)Section 80G

…nd the judgment of Karnataka High Court in the case of DI v. Garden City Educational Trust (330 ITR 480). The Ld. representative has also placed reliance on the judgment of Madras High Court in the case of NewLife in Christ Evangelistic Association v. CIT (246 ITR 532) and also the judgment of Punjab & Haryana High Court in the case of Sonepat Hindu Educational and Charitable Society v. CIT and another (278 ITR 262). 3. On the contrary, Dr. S. Moharana, the Ld. Departmental Representative, submitted that the assessee has not done any charitable activities. Therefore, the Commissioner has rightly rejected…