Sarafa Association v. CIT

294 ITR 262High Court2007#4668 most cited

What is Sarafa Association v. CIT authority for?

The promotion of commercial trade is considered a charitable purpose under Section 2(15) of the Income Tax Act.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Sarafa Association v. CIT · Section 2(15) · charitable purpose · promotion of commercial trade · income tax act

Sections most often in play

Section 11Section 12Section 143(3)Section 2(15)

Judgments citing Sarafa Association v. CIT

Lucknow Development Authority, Lucknow vs. ACIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 186/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. The contention that the assessee are earning profit has no merit as per the ratio laid down in the case Sarafa Association vs. CIT, [2007] 294 ITR 262 (MP), where it was observed that “the promotion of commercial trade is a charitable purpose under Section 2(15) of the Act”. In the case of Director, ITO vs. Govinda, 315 ITR 237 (Mad), it was observed that the construction of commercial complex by charitable trust is eligible. If the objects of the “Authority” is charitable as public utility th…

Lucknow Development Authority, Lucknow vs. ACIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 185/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. The contention that the assessee are earning profit has no merit as per the ratio laid down in the case Sarafa Association vs. CIT, [2007] 294 ITR 262 (MP), where it was observed that “the promotion of commercial trade is a charitable purpose under Section 2(15) of the Act”. In the case of Director, ITO vs. Govinda, 315 ITR 237 (Mad), it was observed that the construction of commercial complex by charitable trust is eligible. If the objects of the “Authority” is charitable as public utility th…

Lucknow Evelopment Authority, Lucknow vs. I.T.O., Lucknow

In the result, all the appeals are partly allowed

ITA 164/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Mar 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. The contention that the assessee are earning profit has no merit as per the ratio laid down in the case Sarafa Association vs. CIT, [2007] 294 ITR 262 (MP), where it was observed that “the promotion of commercial trade is a charitable purpose under Section 2(15) of the Act”. In the case of Director, ITO vs. Govinda, 315 ITR 237 (Mad), it was observed that the construction of commercial complex by charitable trust is eligible. If the objects of the “Authority” is charitable as public utility th…

Lucknow Development Authority, Lucknow vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result, all the appeals are partly allowed

ITA 163/LKW/2019[2014-15]Status: DisposedITAT Lucknow10 Mar 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…view the provisions of Sections 60 to 63 that it is not so includible then such income does not qualify for any relief. The contention that the assessee are earning profit has no merit as per the ratio laid down in the case Sarafa Association vs. CIT, [2007] 294 ITR 262 (MP), where it was observed that “the promotion of commercial trade is a charitable purpose under Section 2(15) of the Act”. In the case of Director, ITO vs. Govinda, 315 ITR 237 (Mad), it was observed that the construction of commercial complex by charitable trust is eligible. If the objects of the “Authority” is charitable as public utility th…

Confederation of Pharma Dealers Association, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, appeal of the assessee is allowed

ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

For Appellant: Shri R. K. Singh, CIT.-D.R
Section 11Section 12Section 2(15)

…n (1980) 121 ITR 1 (SC) ii. CIT vs. Gujarat Maritime Board (2007) 295 ITR 561 (SC) iii. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) iv. CIT vs. Chhattisgarh Urology Society (2018) 303 CTR 299 (CG) v. Shri Sarafa Association vs. CIT & Anr. (2007) 294 ITR 262 (MP) vi. Chhattisgarh State Cricket Sangh vs. DCIT (Exemption) (2019) 56 CCH 73 (Raipur-Trib.) vii. All India Rubber Industries Association vs. Addl.CIT & Ors. (2018) 173 ITD 615 (Mumbai-Trib.) viii. Confederation of Real Estate Developers Association of India vs. ACIT (Exemption) (2021) 209 TTJ (Mumbai) 160 6.5 Dealing with scope of enquiry, th…