S.R.F. Charitable Trust v. Union of India

193 ITR 95High Court1992#13664 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 11 Section 11(1)(e)Section 11(2)Section 13(9)Section 139(1)Section 143(1)(a)Section 143(2)Section 2(15)

Issues it is cited on

section 143(1)(a)income-tax officer section 154 section 139 section 143(1)section 15 section 143(2)section 13 section 143 section 14 india person

Judgments citing S.R.F. Charitable Trust v. Union of India

Shree Sree Balananda Trust, Deoghar vs. ITO, Exemption Ward, Dhanbad

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

…evant time was provided under the proviso to Section 143(1)(a) of the Act and the same was confined only to such adjustments specifically enumerated in the proviso (i), (ii) and (iii) of the Act. In the case of S.R.F. Charitable Trust v. Union of India [1992] 193 ITR 95, the Hon'ble Delhi High Court held that as per the provisions of Section 143(1)(a) of the Act the Assessing Officer could allow or disallow only such claims which were admissible/inadmissible on the basis of the returns and documents accompanying the return. It was also held that the Assessing Officer had no power to disallow the claim merely on t…

Smita S Mehta, Kolkata vs. Asst Director of Income Tax, CPC, Bengaluru

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

ITA 599/KOL/2024[2021-22]Status: DisposedITAT Kolkata29 Nov 2024AY 2021-22

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143Section 143(1)Section 143(1)(a)Section 154Section 250Section 54F

…enquiry is necessary, or if the Income-tax Officer feels that further proof is required in connection with the claim for deduction, he will have to issue a notice under Subsection (2) of Section 143." See also S.R.F. Charitable Trust v. Union of India [1992] 193 ITR 95 (Delhi). In Circular No. 581 (see [1990] 186 ITR (St.) 2) dated September 28, 1990, issued by the Central Board of Direct Taxes, it has been said that the scope of the powers to make prima facie adjustments under Section 143(1)(a) is "somewhat coterminous with the power to rectify a mistake apparent from the record under Section 154". The nature o…

Novo Management Consulting Private Limited, New Delhi vs. Income Tax Officer, New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 973/DEL/2021[2019-2020]Status: DisposedITAT Delhi20 Sept 2022AY 2019-2020

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmanovo Management Consulting Vs. Income Tax Officer, Pvt Ltd, 440, Ground Floor, Gali Ward-18(4), No D-22, Chattarpur, Pahari, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaecn5211B

For Appellant: Shri Vivan Katyal, FCAFor Respondent: Shri Jeetender Chand, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…onsideration the judgment of Hon'ble Supreme Court in case of CIT Vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC), ACIT Vs. Haryana Telecom Pvt. Ltd 14 taxmann.com 122 (Delhi), Modern Fibotex India Ltd Vs. Dy CIT 212 ITR 496, SRF Charitable Vs. Union of India 193 ITR 95, Pr. CIT Vs. Rajasthan State Beverages Corporation Ltd 84 taxmann.com 185, CIT Vs. AIMIL Ltd 321 ITR 508 (Delhi), CIT Vs. Solar Exports 27 taxmann.com 289 (SC). 6. It was submitted that after the Bharat Hotel Ltd (supra) case in PCIT Vs. Pro Interactive Service India Pvt. Ltd in ITA 98/2018 Hon‟ble High court has held that “the legislative intent…

Grama Vidyodaya Sangha (Regd), Mysuru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R

Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

…ent under s. 143(1)(a). Following types of disallowances/additions/alterations have been held to be not permissible by resort to section 143(1)(a): Corpus donations received by a trust-SRF Charitable Trust v. Union of India (1991) 100 CTR (Delhi) 160/(1992) 193 ITR 95(Delhi) Amount claimed non-taxable in the relevant year-Bank of America NT & S.A. v. Dy. CIT (1993) 200 ITR 739 (Bom) Creating tax demand by invoking section 167B-JKs Employees Welfare Fund v. ITO (1992) 107 CTR (Raj.) 161/(1993) 199 ITR 765 (Raj.)” 4.4. In our opinion, the issue which is very much debatable that which cannot be done while proce…

Rashmi Subhash Jha, Mumbai vs. ITO-29(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 782/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 Mar 2022AY 2017-18

Bench: Shri Sandeep Singh Karhail () & Shri Gagan Goyal ()

Section 139Section 142Section 143(1)Section 44ASection 80Section 90Section 90ASection 91

…cer levies additional tax based on the presumption that there is no evidence, such levy of additional tax will not be legally sustainable. In this context, in the decision of the Hon’ble Delhi High Court in S.R.F. 9. Charitable Trust v. Union of India [1992] 193 ITR 95, it has been held that there is no power given to the ITO to disallow the claim for the reason that there is no proof in support of the claim made by the assessee. The Hon’ble High Court's view is that as per clause (iii) of the proviso to section 143(1)(a), the ITO can make an adjustment to the income or loss declared in the return, if on the bas…

Paramarth Sadhak Sangh, Kolkata vs. ADIT(E) Cir -2/Now ITO(Exem), Ward - 1(4), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 1235/KOL/2018[2010-11]Status: DisposedITAT Kolkata10 Oct 2018AY 2010-11

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Paramarth Sadhak Sangh……..………………....…………..……………...……..….…….........Appellant P-113, New Raipur Road (E) Kolkata – 700 084 [Pan : Aaatp 4767 F] Vs. Adit (E), Circle-2/ Now I.T.O. (Exem), Ward-14, Kolkata….……………............Respondent

Section 11Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 2(15)Section 250

…t time was provided under the proviso to section 143(1) (a) of the Act and the same was confined only to such adjustments specifically enumerated in the proviso (i), (ii ) and (iii) of the Act. In the case of S. R. F. Charitable Trust v. Union of India [1992] 193 ITR 95, the hon'ble Delhi High Court held that as per the provisions of section 143(1) (a) of the Act the Assessing Officer could allow or disallow only such claims which were admissible/inadmissible on the basis of the returns and documents accompanying the return. It was also held that the Assessing Officer had no power to disallow the claim merely on…

Ester Industries Limited

The appeal is disposed of

ITA/702/2007HC Delhi29 Jul 2013

Section 115JSection 143(1)(a)Section 143(3)Section 154

…amount, it is stated, stands paid. 7. On the question of prima facie adjustments, the issue is covered in favour of the appellant-assessee and against the respondent in view of the decision in SRF Charitable Trust versus Union of India & Others, (1992) 193 ITR 95 (Del.). This judgment was followed in assessee’s own case in the decision dated 14th May, 2012 reported in (2012) 349 ITR 324 (Del.). The adjustment allowed in the present case would not be covered within the four corners and limited scope of Section 142(1)(a). The assessee, as noticed above, had specifically claimed that he was not liable…