Pinegrove International Charitable Trust v. UOI

327 ITR 73High Court2010#2033 most cited

What is Pinegrove International Charitable Trust v. UOI authority for?

An educational institution qualifies for exemption under Section 10(23C)(vi) if its predominant object is solely education and not to earn profit. The mere generation of a surplus or profit from imparting education does not, by itself, disentitle it from the exemption, provided the income is applied for its educational objects.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Pinegrove International Charitable Trust · Section 10(23C)(vi) · educational institution exemption · profit motive · solely for educational purposes · predominant object · application of income · surplus from education

Also reported as

188 Taxmann 402

Sections most often in play

Section 10(23C)(vi)Section 143(1)Section 143(3)Section 250Section 10(23C)(iiiad)Section 142(1)Section 143(2)

Issues it is cited on

section 10(23c)(vi)section 10(23c)section 10condonation of delaysection 143(2)section 250indiasection 143(3)nfacbusiness

Judgments citing Pinegrove International Charitable Trust v. UOI

DCIT (Exemption), Ghaziabad vs. M/S. Divya Yog Mandir Trust, Haridwar

In the result, appeal filed by the revenue is dismissed

ITA 779/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jul 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

For Appellant: Shri Rohti Jain, AdvocateFor Respondent: Ms nidhi Srivastava, C.I.T. DR
Section 11Section 12ASection 43B

…ITA No. 779/Del/2017 Assessment year 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1st Floor, Kripalu Bagh, CGO-II, vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (PAN: AAATD1114E) Appellant Respondent Department by: Ms nidhi Srivastava, C.I.T. DR Assessee by: Shri Rohti Jain, Advocate Date of hearing: 29.07.2019 Date of pronouncement: 31.07.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal has been pr…

ITO (E), New Delhi vs. M/S Society for Participatory Research in Asia, New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 4820/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jul 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarincome Tax Officer (E), Vs. M/S Society For Ward 1(2), Participatory Research In New Delhi Asia, Room No. 2417, 24Th Floor, E-2 42, Tughlakabad, Block, Pratyaksh Kar Bhawan, Institutional Area, Dr. Shyama Prasad Mukherjee New Delhi Marg, Civic Centre, Jawahar (Pan: Aaats1994H) Lal Nehru Marg, New Delhi

Section 11Section 143(3)Section 2(15)Section 271(1)Section 271(1)(c)

…dated 28.02.2013 of the CIT(A)-XXI for the A.Y. 2009-10. The Hon'ble Court in the aforesaid judgement (Queen's Society 372 ITR 699) affirmed the judgment of the Punjab & 4 Haryana High Court in the case of Pinegrove International Charitable Trust v. UOI 327 ITR 73 wherein it was held that merely because profits have resulted from the activities of imparting education, it would not result in change of character of the education that it was solely for educational purpose. Thus, respectfully following the aforesaid judgments, we hold that the invocation of proviso of Section 2(15) of the Act to deny claim…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…om the schools for non-educational purposes in a prior year was not very material. The fact that the assessee trust had objects other than educational objects was also not material ... n Pinegrove International Charitable Trust vs. Union of India and Others - 327 ITR 73 (P&H) " ... Merely because profits have resulted from the activity of imparting education that would not change the character of the institution existing solely for educational purpose ... " " ... Merely because there are surpluses in the hands of the educational institution that would not ipso facto lead to an inevitable conclusion that such an e…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…om the schools for non-educational purposes in a prior year was not very material. The fact that the assessee trust had objects other than educational objects was also not material ... n Pinegrove International Charitable Trust vs. Union of India and Others - 327 ITR 73 (P&H) " ... Merely because profits have resulted from the activity of imparting education that would not change the character of the institution existing solely for educational purpose ... " " ... Merely because there are surpluses in the hands of the educational institution that would not ipso facto lead to an inevitable conclusion that such an e…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…om the schools for non-educational purposes in a prior year was not very material. The fact that the assessee trust had objects other than educational objects was also not material ... n Pinegrove International Charitable Trust vs. Union of India and Others - 327 ITR 73 (P&H) " ... Merely because profits have resulted from the activity of imparting education that would not change the character of the institution existing solely for educational purpose ... " " ... Merely because there are surpluses in the hands of the educational institution that would not ipso facto lead to an inevitable conclusion that such an e…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…om the schools for non-educational purposes in a prior year was not very material. The fact that the assessee trust had objects other than educational objects was also not material ... n Pinegrove International Charitable Trust vs. Union of India and Others - 327 ITR 73 (P&H) " ... Merely because profits have resulted from the activity of imparting education that would not change the character of the institution existing solely for educational purpose ... " " ... Merely because there are surpluses in the hands of the educational institution that would not ipso facto lead to an inevitable conclusion that such an e…

ACIT (Exemption), Ghaziabad vs. M/S. Divya Yog Mandir Trust, Haridwar

In the result, appeal filed by the revenue is dismissed

ITA 745/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

For Appellant: Ms. Sunita Singh, CIT DRFor Respondent: Sh. Rohit Jain, Advocate
Section 11Section 12Section 143Section 2(15)

…enditure incurred by the assessee for charitable purposes. This decision was subsequently been dissented from in several decisions including decision of Hon'ble Punjab & Haryana High Court in the cases of Pinegrove International Charitable Trust v. UOI [2010] 327 ITR 73/188 Taxman 402 (Punj. & Har.) and CIT v. Gaur Brahmin Vidya Pracharini Sabhb [2011] 203 Taxman 226/115 taxmann.com 250 (Punj. & Har.); Maa Saraswati Educational Trust v. UOI [2010] 194 taxman 84 (H.P) ; DIT (Exemption) v. Lilavati Kirtilal Mehta Medical Trust ITA(L) No. 2990/2009 (Bom) etc. in the case of Sanjeevamma Hanumantha Gowda Charitable (s…

M/S. Sucheta Memorial Trust, New Delhi vs. ITO (Exemptions), Faridabad

In the result, the Assessee’s Appeal stands dismissed

ITA 202/DEL/2017[2012-13]Status: DisposedITAT Delhi12 May 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y. 2012-13 M/S Sucheta Memorial Trust, Ito (Exemptions), C/O Rra Taxindia, Vs. Faridabad D-28, South Extension, Part-I, New Delhi - 110049 (Pan:Aadts5370A)

For Appellant: Dr. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 10Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER A.Y. 2012-13 M/S SUCHETA MEMORIAL TRUST, ITO (EXEMPTIONS), C/O RRA TAXINDIA, VS. FARIDABAD D-28, SOUTH EXTENSION, PART-I, NEW DELHI - 110049 (PAN:AADTS5370A) (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. N.K. Bansal, Sr. DR ORDER PER H.S. SIDHU, JM The Assessee has filed this appeal against the impugned order dated 07/11/2016 passed by the Ld. Commissioner of Income Tax(Appeals-2), Gurgaon relevant t…

Society for Participatory Research in Asia, New Delhi vs. ITO (E), New Delhi

In the result, the Appeal filed by the Assessee stand allowed

ITA 1553/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Feb 2017AY 2010-11
For Appellant: Ms. Shaily Gupta, CAFor Respondent: Shri Rakesh Kumar, Sr. DR
Section 11Section 11(1)Section 12ASection 2(15)

…he concerned assessment year the object is to make profit as opposed to educating persons.” 7.1 The Hon’ble Court in the aforesaid judgment affirmed the judgment of the Punjab & Haryana High Court n the case of Pinegrove International Charitable Trust v. UOI 327 ITR 73 wherein it was held that merely because profits have resulted from the activities of imparting education, it would not result in change of character of the education that it was solely for educational purpose. 8 Thus, respectfully following the aforesaid judgments, we hold that the invocation of proviso to section 2(15) of the Act to deny claim of…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…onal Socieity (Regd.) v. CIT: 197 Taxman 504 (Del.) (Refer page 1138 to 1140 of caselaw paperbook) - DIT (Exemption) vs. LilavatiKirtilal Mehta Medical Trust: Income Tax Appeal (L) No. 2990 of 2009 (Bom. HC) - Pinegrove International Charitable Trust vs. UOI: 327 ITR 73 (P&H) - Lissie Medical Institutions v. CIT- 348 ITR 344(Ker) The assessing officer, it is respectfully submitted, failed to appreciate distinction between investment/ deposit of funds and application of income for charitable purposes while alleging that the petitioner invested money in the mode other than specified in section 11(5) of the Act. Ad…

Gandhi College of Pharmacy, Karnal vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3476/DEL/2012[2004-05]Status: DisposedITAT Delhi03 Feb 2017AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College Of Pharmacy, Vs Acit, Near Iti Chowk, G. T. Road, Circle, Karnal Karnal (Appellant) (Respondent) Pan No. Aaatg5629D Assessee By : Sh. Ved Jain, Adv. & Ashish Goel, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 02.12.2016 Date Of Pronouncement : 03.02.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 19.03.2012 Of Ld. Cit(A), Karnal. 2. Following Grounds Have Been Raised In This Appeal: “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Is Bad Both In The Eye Of Law & On Facts. 2(I) On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred Both On Facts & In Law In Confirming The Action Of A.O. In Holding That The Assesses Is Not Eligible For Exemption Under Section 10(23C)(Iiiad) Of The Act.

For Appellant: Sh. Ved Jain, Adv., & Ashish Goel, CAFor Respondent: Sh. Amrit Lal, Sr. DR
Section 10Section 139Section 143(3)Section 2(31)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. C. M. Garg, JM ITA No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College of Pharmacy, Vs ACIT, Near ITI Chowk, G. T. Road, Circle, Karnal Karnal (APPELLANT) (RESPONDENT) PAN No. AAATG5629D Assessee by : Sh. Ved Jain, Adv., & Ashish Goel, CA Revenue by : Sh. Amrit Lal, Sr. DR Date of Hearing : 02.12.2016 Date of Pronouncement : 03.02.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 19.03.2012 of ld. CIT(A), Karnal. 2. Following grounds have been raised in this appeal:…

M/S. Vikramaditya Education Society, Rohtak vs. ITO (Exemptions), Rohtak

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

ITA 1443/DEL/2016[2007-08]Status: DisposedITAT Delhi31 Jan 2017AY 2007-08

Bench: Shri S.V. Mehrotraassessment Year : 2007-08

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR
Section 10Section 11Section 144Section 234B

…is factually incorrect and legally misconceived. 2.4 That the learned Commissioner of Income Tax (Appeals) has further erred in not following the judgment of jurisdictional High Court in the case of Pinegrove International Charitable Trust vs. UOI reported in 327 ITR 73 (P&H) and CIT vs. Haryana Warehousing Corporation reported in 314 ITR 215 (P&H) and not allowing exemption u/s 10(23C)(iiiad) of the Act. 3 That without prejudice to the aforesaid, the learned Commissioner of Income Tax (Appeals) ought to have held that income of the appellant is also eligible for exemption u/s 11 of the Act. 4 That the learned Co…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…onourable Courts and Tribunal who hold that only payments made to specified person cannot regarded the violation of provisions of section 13(3) of the IT Act, 1961. The Honourable High Court (P&H) in Pinegrove International Charitable Trust vs. Union of India 327 ITR 73 (P&H) and the Honourable Bombay High Court in Vanita Vishram Trust vs. C1T 327 ITR 121 (Bom.), wherein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND P…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…onourable Courts and Tribunal who hold that only payments made to specified person cannot regarded the violation of provisions of section 13(3) of the IT Act, 1961. The Honourable High Court (P&H) in Pinegrove International Charitable Trust vs. Union of India 327 ITR 73 (P&H) and the Honourable Bombay High Court in Vanita Vishram Trust vs. C1T 327 ITR 121 (Bom.), wherein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND P…

M/S Society for Participatory Research in Asia, New Delhi vs. ITO (E), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2657/DEL/2013[2009-10]Status: DisposedITAT Delhi27 May 2016AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

Section 11Section 11(5)Section 12ASection 2(15)Section 80G

…the concerned assessment year the object is to make profit as opposed to educating persons.” 7.1 The Hon’ble Court in the aforesaid judgment affirmed the judgment of the Punjab & Haryana High Court n the case of Pinegrove International Charitable Trust v. UOI 327 ITR 73 wherein it was held that merely because profits have resulted from the activities of imparting education, it would not result in change of character of the education that it was solely for educational purpose. 8 Thus, respectfully following the aforesaid judgments, we hold that the invocation of proviso to section 2(15) of the Act to deny claim o…

Commissioner of Income-tax-VI vs. Sri Premchand Kothari

ITTA/17/2015HC Telangana20 Mar 2015