P.C. Raja Ratnam Institution v. Municipal Corporation of Delhi

181 ITR 354Supreme Court of India1980#17051 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2021.

Judgments citing P.C. Raja Ratnam Institution v. Municipal Corporation of Delhi

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…le to tax. Thus, the activities being in the nature of trade and as such the benefit which is extended to charitable activities are not available as per the ratio laid down in the cases of P.C. Raja Ratam Institution vs. Municipal Corporation of Delhi, (1990) 181 ITR 354 (SC); and Christian Children Fund Inc. vs. Municipal Corporation of Delhi, (1994) 4 SCC 377. 10. Learned counsel further argued that the assessee is not on different footing from private colonizers and was making huge profits by giving compensation for land which is less than the market value of the actual land owners. As regards the claim of pro…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 9/KOL/2018[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…ords, 'education' per se is ITA No.8-11/Kol/2018 A.Ys. 09-10 to 12-13 ITO (E), Wd-1(1), Kol. Vs. M/s Gopasi Avinandan Sangha Page 3 'charity'; there are no strings attached. In the case of P.C. Raja Ratnam Institution vs. Municipal Corporation of Delhi [1980] 181 ITR 354 (SC) it was held as under:- " ... Test of charitable purpose satisfied' by proof of any of the three conditions of relief of poor, education or medical relief ..." Further, in the case of DIT vs. Garden City Educational Trust [2011] 330 ITR 480 (Kar.), it was held as under:- "... so long as a trust has education as one of its objects which is one…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 8/KOL/2018[2009-10]Status: DisposedITAT Kolkata17 Jan 2020AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…ords, 'education' per se is ITA No.8-11/Kol/2018 A.Ys. 09-10 to 12-13 ITO (E), Wd-1(1), Kol. Vs. M/s Gopasi Avinandan Sangha Page 3 'charity'; there are no strings attached. In the case of P.C. Raja Ratnam Institution vs. Municipal Corporation of Delhi [1980] 181 ITR 354 (SC) it was held as under:- " ... Test of charitable purpose satisfied' by proof of any of the three conditions of relief of poor, education or medical relief ..." Further, in the case of DIT vs. Garden City Educational Trust [2011] 330 ITR 480 (Kar.), it was held as under:- "... so long as a trust has education as one of its objects which is one…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 11/KOL/2018[2012-13]Status: DisposedITAT Kolkata17 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…ords, 'education' per se is ITA No.8-11/Kol/2018 A.Ys. 09-10 to 12-13 ITO (E), Wd-1(1), Kol. Vs. M/s Gopasi Avinandan Sangha Page 3 'charity'; there are no strings attached. In the case of P.C. Raja Ratnam Institution vs. Municipal Corporation of Delhi [1980] 181 ITR 354 (SC) it was held as under:- " ... Test of charitable purpose satisfied' by proof of any of the three conditions of relief of poor, education or medical relief ..." Further, in the case of DIT vs. Garden City Educational Trust [2011] 330 ITR 480 (Kar.), it was held as under:- "... so long as a trust has education as one of its objects which is one…

ITO (Exemption), Ward - 1(1), Kolkata vs. M/S. Gopsai Avinandan Sangha, Paschim Midnapore

ITA 10/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 14Section 147Section 2(45)

…ords, 'education' per se is ITA No.8-11/Kol/2018 A.Ys. 09-10 to 12-13 ITO (E), Wd-1(1), Kol. Vs. M/s Gopasi Avinandan Sangha Page 3 'charity'; there are no strings attached. In the case of P.C. Raja Ratnam Institution vs. Municipal Corporation of Delhi [1980] 181 ITR 354 (SC) it was held as under:- " ... Test of charitable purpose satisfied' by proof of any of the three conditions of relief of poor, education or medical relief ..." Further, in the case of DIT vs. Garden City Educational Trust [2011] 330 ITR 480 (Kar.), it was held as under:- "... so long as a trust has education as one of its objects which is one…

P.C. Raja Ratnam Institution v. Municipal Corporation of Delhi (181 ITR 354) — Cited in 5 Judgments | BharatTax