R.B. Shreeram Religious and Charitable Trust v. CIT

172 ITR 373Supreme Court of India1988#5524 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Judgments citing R.B. Shreeram Religious and Charitable Trust v. CIT

ACIT CIRCLE-49(1), NEW DELHI vs. FINANCIAL INCLUSION TRUST, NEW DELHI

In the result the appeal of the Revenue in ITA No

ITA 2001/DEL/2020[2009-10]Status: DisposedITAT Delhi03 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri K.V.S.R Krishna, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)Section 2(24)Section 263Section 80G

…ring in parenthesis that contributions made with a specific direction that they should form a part of the corpus of the trust or institution shall not be considered as income of the trust. In the case of RB. Shriram Religious and charitable Trust v. CIT[19881 172 ITR 373/39 Taxman 28 (Born.) Hon'ble Bombay High Court held that even ignoring the amendments to section 12, which means that even before the words appearing to parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards the corpus of the trust may be brought to tax. The aforesaid decision was follo…

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

ITA 3/PAT/2017[2011-12]Status: DisposedITAT Patna11 Jan 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 11Section 12ASection 250

…tion 12 and section 2(24)(iia) has been brought out. Gifts made with clear directions that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious & Charitable Trust v. CIT [1988] 172 ITR 373/39 Taxman 28 it was held by the Bombay High Court that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards the corpus of the trust may be brought to tax. The aforesaid decision was followed…

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 60/CTK/2021[2016-17]Status: DisposedITAT Cuttack07 Apr 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

For Appellant: Shri S.S.PoddarFor Respondent: Shri Manoj Kumar Goutam
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. CIT (Exemption), CIT (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur PAN/GIR No. No.AABTJ 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.S.Poddar S.S.Podda…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, appeals filed by the revenue for assessment

ITA 3550/CHNY/2018[2015-16]Status: DisposedITAT Chennai22 Dec 2021AY 2015-16

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3547 To 3550/Chny/2018 ("नधा"रणवष" / Assessment Years: 2012-13 To 2015-16) Deputy Commissioner Of Income Tax Vs M/S. Vels Institute Of Science, (Exemptions), Chennai Circle Technology & Advanced Chennai-600 034. Studies, 521/2, Anna Salai, Nandanam, Chennai-600 035. Pan: Aaatv 9804F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.Sivaraman, AdvocateFor Respondent: 08.12.2021
Section 11Section 11(1)(d)Section 11(5)Section 12ASection 13Section 13(1)(c)Section 143(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Born) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay Hig…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, appeals filed by the revenue for assessment

ITA 3549/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Dec 2021AY 2014-15

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3547 To 3550/Chny/2018 ("नधा"रणवष" / Assessment Years: 2012-13 To 2015-16) Deputy Commissioner Of Income Tax Vs M/S. Vels Institute Of Science, (Exemptions), Chennai Circle Technology & Advanced Chennai-600 034. Studies, 521/2, Anna Salai, Nandanam, Chennai-600 035. Pan: Aaatv 9804F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.Sivaraman, AdvocateFor Respondent: 08.12.2021
Section 11Section 11(1)(d)Section 11(5)Section 12ASection 13Section 13(1)(c)Section 143(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Born) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay Hig…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, appeals filed by the revenue for assessment

ITA 3548/CHNY/2018[2013-14]Status: DisposedITAT Chennai22 Dec 2021AY 2013-14

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3547 To 3550/Chny/2018 ("नधा"रणवष" / Assessment Years: 2012-13 To 2015-16) Deputy Commissioner Of Income Tax Vs M/S. Vels Institute Of Science, (Exemptions), Chennai Circle Technology & Advanced Chennai-600 034. Studies, 521/2, Anna Salai, Nandanam, Chennai-600 035. Pan: Aaatv 9804F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.Sivaraman, AdvocateFor Respondent: 08.12.2021
Section 11Section 11(1)(d)Section 11(5)Section 12ASection 13Section 13(1)(c)Section 143(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Born) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay Hig…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, appeals filed by the revenue for assessment

ITA 3547/CHNY/2018[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3547 To 3550/Chny/2018 ("नधा"रणवष" / Assessment Years: 2012-13 To 2015-16) Deputy Commissioner Of Income Tax Vs M/S. Vels Institute Of Science, (Exemptions), Chennai Circle Technology & Advanced Chennai-600 034. Studies, 521/2, Anna Salai, Nandanam, Chennai-600 035. Pan: Aaatv 9804F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.Sivaraman, AdvocateFor Respondent: 08.12.2021
Section 11Section 11(1)(d)Section 11(5)Section 12ASection 13Section 13(1)(c)Section 143(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Born) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay Hig…

THE ASST.COMMISSIONER OF INCOME TAX - (EXEMPTIONS ) CIRCLE - 1, MANGALURU vs. M/S A. SHAMA RAO FOUNDATION, MANGALURU

In the result, appeal of the Revenue is dismissed

ITA 1464/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Section 11(1)(d)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGULURU BENCH, BENGULURU BEFORE SHRI CHANDRA POOJARI, AM AND SMT. BEENA PILLAI, JM I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner of Vs. M/s. A. Shama Rao Foundation, Income-tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [PAN:AAATA 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue by Shri Pradeep Kumar, CIT(DR) Assessee by Shri V. Srinivasan, Adv. Date of hearing 09/11/2020 Date of pronouncement 03/12/2020 O R D E R Per CHANDRA POOJARI, AM This appeal filed by the Revenue is…

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 277/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon'ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay High…

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 274/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon'ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay High…

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon‟ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax.. The aforesaid decision was followed by the Bombay Hig…

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon‟ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax.. The aforesaid decision was followed by the Bombay Hig…

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon‟ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax.. The aforesaid decision was followed by the Bombay Hig…

INCOME-TAX OFFICER vs. SERUM INSTITUTE OF INDIA RESEARCH FOUNDATION,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar
Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

…words appearing in parenthesis that contributions made with a specific direction that they should form a part of the corpus of the trust or institution shall not be considered as income of the trust. In the case of R.B. Shriram Religious and Charitable Trust 172 ITR 373 Hon’ble Bombay High Court held that even ignoring the amendments to section 12, which means that even before the words appearing to parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards the corpus of the trust may be brought to tax. The aforesaid decision was followed by the Hon’ble Bo…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, ITA No.2858/Mds

ITA 2858/CHNY/2016[2013-14]Status: DisposedITAT Chennai17 Aug 2017AY 2013-14

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri N. Madhavan, JCITFor Respondent: Shri R. Sivaraman, Advocate
Section 11Section 11(5)Section 13(1)Section 13(1)(c)Section 13(1)(d)Section 13(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay High…

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, ITA No.2858/Mds

ITA 2857/CHNY/2016[2012-13]Status: DisposedITAT Chennai17 Aug 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri N. Madhavan, JCITFor Respondent: Shri R. Sivaraman, Advocate
Section 11Section 11(5)Section 13(1)Section 13(1)(c)Section 13(1)(d)Section 13(3)

…ation between sections 12 and 2(24) has been brought out. Gifts made with clear direction that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious and Charitable Trust v. CIT (172 ITR 373) (Bom) the Hon’ble High Court held that even ignoring the amendment to section 12, which means that even before the words appearing in parenthesis in the present section 12, it cannot be held that voluntary contributions specifically received towards corpus of the trust may be brought to tax. The aforesaid decision was followed by the Bombay High…

THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN

In the result, the appeal of the revenue stands dismissed

ITA 22/IND/2015[2009-10]Status: DisposedITAT Indore30 May 2017AY 2009-10

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 12ASection 2(24)(iia)

…ection 12 and section 2(24) has been brought out. Gifts made with clear directions that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R.B. Shreeram Religious & Charitable Trust vs. CIT (1988) 172 ITR 373 (SC) it was held by the Bombay High Court that even ACIT vs.Ujjain Shikshan Sangh Samiti ignoring the amendment to section 12, which means that even before the word appearing to parenthesis in the present section 12, it cannot be (1991) 189 ITR 5 (Bom). The position after the amendment is a fortioriri. In the present case the Assessing Officer o…

SHREE JAIN SWETAMBER DEHARSHAR UPSHRAYA TRUST,THANE vs. ASST CIT PALGHAR CIRCLE, PALGHAR, PALGHAR

The appeal of the assessee is partly allowed

ITA 264/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri N.K.Pradhanassessment Year: 2011-12 Shree Jain Swetamber Acit, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/O. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaets4024L

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 164Section 164(2)

…section 12 and section 2(24) has been brought out. Gifts made with clear directions that they shall form part of the corpus of the religious endowment can never be considered as income. In the case of R. B. Shreeram Religious & Charitable Trust v. CIT [1988] 172 ITR 373 (SC) it was held by the Bombay High Court that even ignoring the amendment to section 12, which means that even before the words appearing to parenthesis in the present section 12, it cannot be held that voluntary contributors specifically received towards the corpus of the trust may be brought to tax. The aforesaid decision was followed by the B…

BANK OF INDIA RETIRED EMPLOYESS MEDICAL ASSISTANCE SCHEME,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3249/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank Of India Retired Commissioner Of Income बनाम/ Employees Medical Tax (Exemptions), V. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 Th Floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./Pan : Aabtb3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…आयकर अपील"य अ"धकरण “B” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank of India Retired Commissioner of Income बनाम/ Employees Medical Tax (Exemptions), v. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 th floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./PAN : AABTB3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Vijay Mehta Revenue…

CHANDRAPRABHU SWETAMBER JAIN MANDIR UPSHRAYA,DHANU vs. ASST CIT PALGHAR CIRCLE, PALGHAR, PALGHAR

In the result, the appeal of the Revenue is dismissed

ITA 230/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Vishwas S. Jadhav,Sr
Section 10Section 11Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 164(2)Section 167B(1)Section 2(24)(iia)

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 230/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Chandraprabhu Jain Assistant Commissioner of बनाम/ Swetamber Mandir, Income Tax, Palghar v. 1, Jain Mandir, Circle, Main Road, Palghar. Dhanu – 401601. "थायी लेखा सं./PAN : AAATS8782R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Rahul R. Hakani Revenue by : Shri Vishwas S. Jadhav,Sr. AR सुनवाई क" तार"ख /Date of Hearing : 23-05-2016 घोषण…

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