Shri Dwarakadeesh Charitable Trust v. ITO

98 ITR 557High Court1975#7538 most cited

What is Shri Dwarakadeesh Charitable Trust v. ITO authority for?

Donations received by a trust for a specific purpose, forming part of the trust's corpus, cannot be assessed as the trust's income.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Shri Dwarakadeesh Charitable Trust v. ITO · 98 ITR 557 · corpus donation · charitable trust · donations for specific purpose · assessment as income

Sections most often in play

Section 11(1)(d)Section 12ASection 11Section 12Section 12(1)bSection 12A(1)Section 139(1)Section 143(1)

Judgments citing Shri Dwarakadeesh Charitable Trust v. ITO

Loknayak Jaiprakash Narayan Leprosy Eradication Trust, Mumbai vs. Income Tax Officer Exem Ward 1(4), Mumbai

In the result, grounds of appeal raised by assessee is allowed

ITA 2827/MUM/2025[2011-12]Status: DisposedITAT Mumbai18 Jul 2025AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Loknayakjaiprakash Narayan Leprosy Ito Exemption Ward-1(4), Room No. 216, 2Nd Floor, Eradication Trust Vs Plot No. 16, Krishna Kunj, J.P. Nagar Mtnl Building, Peddar Road, Road No. 3, Goregaon East, Cumball Hill, Mumbai-400063. Mumbai-400026. [Pan No. Aaatl0220B] Appellant / Assessee Respondent / Revenue

Section 11(1)(d)Section 12ASection 147Section 148Section 250Section 254(1)

…ith regard to the donation of Rs. 10,21,500/- is now available and were furnished. The assessee prayed for considering such donation for corpus donation. The assessee also relied on the decision of Allahabad High Court in Dwarkadeesh Charitable Trust Vs ITO 98 ITR 557. In response to show cause notice under section 250 to Income Tax Act, the assessee also furnished additional submission. All additional submissions of assessee are recorded from page no. 6 to 16 of impugned order. 3. The ld. CIT(A) on considering the submissions confirmed the action of assessing officer. The ld. CIT(A) held that assessee has…

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…rust, IT Appeal No.5082(Delhi) of 2010 dated 30.1.2009; v) Shri Shankar Bhagwan Estate Vs. ITO, 61 ITD 196 (Cal.); vi) Society for Integrated Development in Urban & Rural Areas (Sidur) Vs. DCIT, 90 ITD 493 (Hyd); vii) Sri Dwarkadheesh Charitable Trust Vs. IT, 98 ITR 557 (All.) viii) DCIT Vs. Nasik Gymkhana, 77 ITD 500 (Pune) 16. Further, we have noted that decision of Delhi Bench of the Tribunal in the case of Smt.Basanti Devi & Shri Chakhan Lal Garg Education Trust (supra) was confirmed by the Delhi High Court. 17. The ld.DR has solitarily referred to a contrary decision of the ITAT, Chennai Bench in the case of…

Income Tax Officer (Exemption), Ward, Surat vs. Nav Jyoti Social Service Society, Dangs

In the result, this appeal of the Revenue is dismissed

ITA 99/SRT/2017[2013-14]Status: DisposedITAT Surat16 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) I.T.O. (Exemption) Nav Jyot Social Service Society, Ward-Surat, Subir, Vs. Room No. 105, 1St Floor, District Dangs-394716 Aayakar Bhavan, Gujarat Adajan Hazira Road, Surat-395009. Pan : Aaatn 1806 D Appellant Respondednt

Section 11(1)(d)Section 12Section 12ASection 143(3)Section 254(1)

…purpose of construction of hostel building. The copy of letters specifying the purpose of donation was furnished. The assessee also relied on the case laws i.e. CIT Vs Bal Utkarsh Society (1979) 119 ITR 137 and Sri Dwarkadheesh Charitable Trust Vs ITO (1975) 98 ITR 557. The ld. CIT(A) after considering the submission of assessee ITA 99/SRT/2017 ITO Vs Nav Jyot Social Service Society held that he had perused the details submitted, financial statements and the letter/confirmation of donors accompanying the donations from three donors parties i.e. (i) the Gujarat Education Society (ii) The Ahmedabad Jusit Schools’…

Income Tax Officer (Examption) Ward, Surat vs. Shree Saibaba Satsang Mandal, Surat

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15
For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR
Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.233/SRT/2017 (िनधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Income Tax Officer (Exemption), Ward, Shree Saibaba Satsang Mandal Room No. 105, 1st Floor, Anavil Nani Hing Pole, Chauta Bazar, Surat- Vs. Business Centre, Aayakar Bhavan, 395003 Adajan Hazira Road, Surat-395 009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS 2675 Q (Assessee) (Respondent) Assesseeby :Shri Mehul K. Patel, AR Revenueby :Shri H.P.Meena, CIT-DR सुनवाईकीतारीख/ Date of Hearing : 22/10/2021 घोषणाकीतारीख/Date…

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

…ommission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…

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

…ommission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…

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)

…mmission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…

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)

…mmission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…

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)

…mmission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…

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)

…ders of the Income-tax Appellate Tribunal in the cases of Shri Shankar Bhagwan Estate v. ITO [1997] 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT [2004] 90 ITD 493 (Hyd), Sri Dwarkadheesh Charitable Trust v. ITO [1975] 98 ITR 557 (All) and Dy. CIT v. Nasik Gymkhana [2001] 77 ITD 500 (Pune). 6. We have heard the learned representatives of the parties and records perused. The grievance of the Revenue is that the Commissioner of Income-tax (Appeals) has wrongly followed the judgment of the hon'ble Delhi High Court in I. T. A. No. 5082/Del./2010, whereas that order has been c…

Shree Jain Swetamber Deharshar Upshraya Trust, Thane vs. Asst CIT Palghar Circle, 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)

…ders of the Income-tax Appellate Tribunal in the cases of Shri Shankar Bhagwan Estate v. ITO [1997] 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT [2004] 90 ITD 493 (Hyd), Sri Dwarkadheesh Charitable Trust v. ITO [1975] 98 ITR 557 (All) and Dy. CIT v. Nasik Gymkhana [2001] 77 ITD 500 (Pune). 6. We have heard the learned representatives of the parties and records perused. The grievance of the Revenue is that the Commissioner of Income- tax (Appeals) has wrongly followed the judgment of the hon'ble Delhi High Court in I. T. A. No. 5082/Del./2010, whereas that order has been…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…the said section would not apply. Hence in this case it was held that the impugned donations did not constitute income in the assessee’s hands for the purpose of exemption under section 11 of the Act. In the case of Sri Dwarkadheesh Charitable Trust vs. ITO: 98 ITR 557 (All), it was held that voluntary contributions made with a specific direction that they would form part of corpus of donee-trust and accepted by donee-trust as such, are not voluntary contributions which constitute income within meaning of section 12(1) of the Act and such contributions are not within purview of sub-section (2). Therefore, such d…

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

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…

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…ommission Trust (189 ITR 5) (Bom). In the present case donations being received for specific purpose, towards corpus of the trust, cannot be assessed as income of the assessee. 61. Same view was taken in the case of Shri Dwarakadeesh Charitable Trust vs. ITO (98 ITR 557), DCIT vs. Nasik Gymkhana (77 ITD 500), ITO vs. M/s. Gaudiya Granth Anuved Trust in ITA No. 386/Agra/2012 order dated 2.8.2013, Penta Software Employees Welfare Foundation vs. ACIT in ITA Nos. 751-752/Mds/2007 and DIT (Exemptions) & Anr. vs. Sri Belimath Mahasamsthana Socio, Cultural and Educational Trust (336 ITR 694) (Kar). 62. Further, we have…