Pushpavati Singhania Resaerch Institute for Lever, Renal and Digestive Diseases v. DDIT(E), New Delhi

29 SOT 316Income Tax Appellate Tribunal2009#4177 most cited

What is Pushpavati Singhania Resaerch Institute for Lever, Renal and Digestive Diseases v. DDIT(E), New Delhi authority for?

Carry forward of excess application of funds by a charitable trust to a subsequent year is not permissible in law. Such notional application of income is not allowed.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

Pushpawati Singhania Research Institute · DDIT(E) · carry forward of excess application of funds · charitable trust · exemption u/s 11(2) · notional application of income

Judgments citing Pushpavati Singhania Resaerch Institute for Lever, Renal and Digestive Diseases v. DDIT(E), New Delhi

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…and therefore, the excess application cannot be allowed to the assessee to carried forward, by relying upon the decision of the ITAT, Delhi Bench in the case of Pushpawati Singhania Research Institute for Liver, Renal & Digestive Diseases vs. Dy. DIT (2009) 29 SOT 316 (Del). Accordingly, the AO observed that assessee is not entitled to carry forward the amount of expenditure over the income, to the next year, therefore, the claim of loss and its carry forward is unacceptable and accordingly, the assessment was completed on the NIL income vide assessment order dated 16.12.2010 passed u/s. 254/143(3) of the I…

ITO (Exemptions), New Delhi vs. Pearey Lal Bhawan Association, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2548/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Oct 2016AY 2011-12

Bench: Shri H.S. Sidhuassessment Year: 2011-12

For Appellant: SH. R.M. MEHTA, CAFor Respondent: SH. AMRIT LAL, SR. DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 70

…has erred in directing the AO to allow benefit of carry forward of deficit / loss of Rs. 34,46,030/- in view of the decision of the Delhi Tribunal in the case of Pushpawati Singhania Research Institute for Liver, Renal & Digestive Diseases vs. DDIT(E) (2009) 29 SOT 316 (Del) 3. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing. 2. The brief facts of the case are that the assessee had filed the Return of Income on 1.8.2011 alongwith the Audit Report dated 14.6.2011. The return was processed u/s. 143(1) of the Income Tax Act, 1961 and the case was selec…

ACIT, Meerut vs. M/S. Subharti Kkb Charitable Trust, Meerut

In the result the appeal of the revenue is dismissed

ITA 6602/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Feb 2016AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi Ita No. 6602/Del./2014 Assessment Year : 2007-08 Acit Vs. Subharti Kkb Charitable Trust Central Circle Subhartipuram, Meerut Delhi-Haridwar Byepass Road Meerut Pan : Aabis2638D Assessee By : Sh. Rajeev Singhal, Adv. Revenue By : Sh. Sheodan Singh Bhadoria, Sr. Dr Date Of Hearing : 16/12/2015 Date Of Pronouncement : 12.02.2016 Order

For Appellant: Sh. Rajeev Singhal, AdvFor Respondent: Sh. Sheodan Singh Bhadoria, Sr. DR
Section 11

…the decision of the Hon’ble High Court in the case of CIT vs. Indian National Theatre Trust (2008) 305 ITR 149 (Del) and of the Hon’ble ITAT Delhi in the case of Pushpawati Singhania Research Institute for liver, Renal & Digestive Diseases vs. Dy. CIT (2009) 29 SOT 316 (Del) in which it is clearly held that excess income applied in earlier year cannot be treated as application of the current year. 3. That ld. CIT(A) has erred in law and on facts of the case in allowing carry forward of excess expenditure relying upon decision of Hon’ble ITAT, New Delhi when there is no such provision in the Act for trust claimin…

M/S Dominican Sisters of Presentation, Bangalore vs. Dyt, D, I, T, Bangalore

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

ITA 318/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Nambirajan, JCIT

…the action of the AO, relying on the decision of the Hon’ble Mumbai Bench in the case of ITO Vs Trustees of Sri Satya Sai Trust (33 ITD 320) and also in the case of Pushpavati Singhania Research Institute for Liver, Renal and Digestive Diseases Vs DDIT (E) (29 SOT 316). 5. Being aggrieved by the order of the lower authorities the assessee is in appeal before us. The learned counsel for the assessee submitted that this issue in hand is covered by the decision of the Co-ordinate Bench of this Tribunal in ITA No.318(B)/15 the case of Society of St. Francis De Sales in ITA No.315(B)/2015 dated 10- 07-2015. 6.…

M/S Society of St. Francis De Sales, Bangalore vs. Dyt, D, I, T, Bangalore

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

ITA 315/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jan 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Suresh Muthukrishanan, CAFor Respondent: Shri Sunil Kumar Aggarwala, JCIT

…the action of the AO, relying on the decision of the Hon’ble Mumbai Bench in the case of ITO Vs Trustees of Sri Satya Sai Trust (33 ITD 320) and also in the case of Pushpavati Singhania Research Institute for Liver, Renal and Digestive Diseases Vs DDIT (E) (29 SOT 316). 5. Being aggrieved by the order of the lower authorities the assessee is in appeal before us. The learned counsel for the assessee submitted that this issue in hand is covered by the decision of the Co-ordinate Bench of this Tribunal in ITA No.315(B)/15 the case of Society of St. Francis De Sales in ITA No.315(B)/2015 dated 10- 07-2015. 6.…

M/S Society of Friars Minor (Karnataka), Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 969/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Dec 2015AY 2011-12

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri Suresh Muthukrishnan, C.AFor Respondent: Shri Sunil Kumar Agarwala, JCIT (D.R)
Section 11(1)(a)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAYPAL RAO, JUDICIAL MEMBER I.T.A. No.969/Bang/2015 (Assessment Year : 2011-12) M/s. Society of Friars Minor Vs. Dy. Commissioner of Income Tax (Karnataka), (Exemption), No.85, St. Anthony’s Friary, Hosur Circle 17(2), Bangalore. Road, Bangalore-560 095 PAN AAATS 5617F Appellant Respondent. Appellant By : Shri Suresh Muthukrishnan, C.A. Respondent By : Shri Sunil Kumar Agarwala, JCIT (D.R) Date of Hearing : 16.11.2015. Date of Pronouncement : 29.12.2015. O R D E R Per Shri Vijaypal Rao, J.M. : Th…

M/S Sevasadan Orphanage and Training Institute, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT
Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s Sevasadan Orphanage and Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner of Income-tax (Exemption), Circle – 17(2), Bangalore. . Respondent Appellant by : Shri S Venkatesan, C.A Respondent by : Smt. Rukmani Attri, JCIT Date of Hearing : 09-11-2015 Date of Pronouncement : 10-11 -2015 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER The appeal is filed by the assessee. The appeal is directed…

Deputy Director of Income Tax (Exemption), Bangalore vs. Ohio University Christ College Academy for Management Education, Bangalore

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

ITA 1075/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Oct 2015AY 2008-09
For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate
Section 11Section 12ASection 143(1)Section 143(3)

…of application of funds/sums which are not in the nature of income is not capable of being carried forward. Similarly, Hon'ble ITAT, Delhi, in the case of Pushpavati Singhania Resaerch Institute for Lever, Renal and Digestive Diseases Vs. DDIT{E), New Delhi (29 SOT 316) has held that any excess expenditure incurred by a trust/ charitable institution in earlier years cannot be allowed to be carried forward and set off against the income of subsequent assessment years. On the other hand, the CIT (Al has placed reliance on the decision of Hon'ble Jurisdictional High Court in the case of CIT v. SOCiety of the Sister…