Reliance Motor Company Ltd. v. CIT of Hon‘ble High Court of Madras

213 ITR 733Reported decision#7326 most cited

What is Reliance Motor Company Ltd. v. CIT of Hon‘ble High Court of Madras authority for?

For exemption under Section 10(23C)(vi), the likelihood of user and the capacity of the trust to undertake the specific activity are relevant, not necessarily the actual user. This principle, derived from a case concerning Section 80G, also applies to Section 10(23C)(vi).

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Also referred to as

Reliance Motor Company Ltd. v. CIT · 213 ITR 733 · Section 10(23C)(vi) · Section 80G · exemption · charitable trust · likelihood of user · capacity to undertake activity

Judgments citing Reliance Motor Company Ltd. v. CIT of Hon‘ble High Court of Madras

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Ronald Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ce the provisions of section 10(23C)(vi) arc similar, the same view will hold good in the context of the aforesaid provisions. The interpretations contained in the Board's instruction find support from the decision of Reliance Motor Co. Pvt. Ltd. reported in (213 ITR 733) (Madras). In the aforesaid case, the Hon'ble Court had :- 22 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur categorically held that it is not the actual user but the likelihood of the user and the capacity of the Trust to undertake a particular activity, which is relevant. Though this case law was decided in…

De - Sales Educational Society, Visakhapatnam vs. The Pr. CIT(Exemptions), Visakhapatnam

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

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

…decision of Hon‘ble A.P. High Court in the case of M/s. New Noble Educational Society Vs. CIT and Others reported in (2011) 12 Taxmann.com 267 (Andhra Pradesh) and the decision of Reliance Motor Company Ltd. Vs. CIT of Hon‘ble High Court of Madras reported in 213 ITR 733 and rejected the application of the assessee for approval u/s 10(23C) of the Act. 4. Aggrieved by the order of the CIT(E), the assessee is in appeal before this Tribunal. Appearing for the assessee, Ld. A.R. argued that the objects of the society mentioned (supra). The Ld. A.R. argued that though there are objects other than educational objects,…

Reliance Motor Company Ltd. v. CIT of Hon‘ble High Court of Madras (213 ITR 733) — Cited in 15 Judgments | BharatTax