Span Foundation v. ITO Delhi HC

178 Taxmann 436High Court2009#6563 most cited

What is Span Foundation v. ITO Delhi HC authority for?

Loan repayment can be considered an application of income for charitable purposes if it is for the benefit of the trust, allowing for reconsideration by the tribunal.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

Span Foundation v. ITO Delhi HC · 178 Taxmann 436 · application of income · repayment of loan · charitable purposes · Delhi High Court · Income Tax Appellate Tribunal · DIT(E) Vs. Span Foundation · rent from property · trust deed

Issues it is cited on

section 13(l)(d)section 164(2)section 10(33)section 13(1)(d)section 13(2)section 164section 11(5)section 13(3)section 13(1)(c)section 11(1)(a)maximum marginal ratesection 10(34)

Judgments citing Span Foundation v. ITO Delhi HC

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1831/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1830/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1829/MUM/2022[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1828/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR
Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1828 to 1831/MUM/2022 (Assessment Years 2008-09 to 2011-12) Mumbai Education Trust DY.CIT (E)-2(1) Room No. 608, 6th Floor, MTNL General Arun Kumar Vaidya Chowk, Bandra Reclamation, Exchange Bldg, Cumballa Hill, Vs. Pedder Rd, Mumbai-400 026 Bandra (W), Mumbai-400 050 (Respondent) (Appellant) PAN No.AAATM0985G Assessee by : Sh. Rajesh Dharap, Revenue by : Ms. Achal Sharma CIT DR Date of hearing: 22.09.2022 Date of pronouncement : 30.09.2022 O R D E R PER BENCH :- 01. These are four a…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India)

ITA/144/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…ITA 142/2021 & connected matters Page 1 of 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14.01.2022 Date of Decision: 16.02.2022 + ITA 142/2021 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr.Abhishek Maratha, Sr. Standing Counsel. versus HAMDARD NATIONAL FOUNDATION (INDIA) ..... Respondent Through: Mr.Salil Aggarwal, Sr. Adv. with Mr.Madhur Aggarwal, Adv. + ITA 144/2021 & CM APPL. 32406/2021 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdrd National Foundation (India)

ITA/115/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…ITA 142/2021 & connected matters Page 1 of 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14.01.2022 Date of Decision: 16.02.2022 + ITA 142/2021 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr.Abhishek Maratha, Sr. Standing Counsel. versus HAMDARD NATIONAL FOUNDATION (INDIA) ..... Respondent Through: Mr.Salil Aggarwal, Sr. Adv. with Mr.Madhur Aggarwal, Adv. + ITA 144/2021 & CM APPL. 32406/2021 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI…

ITO (E) -1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 6279/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Oct 2021AY 2012-13

Bench: The Hon'Ble Itat In Its Own Case In A.Y.2011-12 Which Is Pending For Adjudication."

Section 11Section 11(2)Section 13(3)Section 25

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6279/Mum/2019 (Assessment Year 2012-13) ITO(E)-1(1) Aditya Birla Foundation Vs. Room No. 508 C-1, Aditya Birla Centre 5th Floor, Piramal S.K. Aahire Marg, Worli Chambers, Lalbaug Mumbai-400 030. Mumbai-400 012. PAN : AAATA0382P (Appellant) (Respondent) Assessee by Shri Ronak Doshi Department by Shri Rajeev Harit Date of Hearing 12.08.2021 Date of Pronouncement 28.10.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned Commissioner of Income…

DCIT (E)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 4065/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jun 2021AY 2011-12
Section 11Section 11(2)Section 12ASection 13(3)Section 143(2)Section 143(3)Section 145Section 154Section 25

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4065/Mum/2019 (Assessment Year 2011-12) Vs. Aditya Birla Foundation DCIT(E)-1(1) Room No. 506 C-1, Aditya Birla Centre 5th Floor, Piramal S.K. Ahire Marg, Worli Chambers, Lalbaug Mumbai-400 030. Lower Parel Mumbai-400 012. PAN : AAATA0382P (Appellant) (Respondent) Assessee by Shri Ronak Doshi Department by Shri Rajeev Harit Date of Hearing 07.04.2021 Date of Pronouncement 16.06.2021 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the Revenue directed against the order of learned CIT(A…

ITO (E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…ction 11 would not be available only to this extent of application of income of property for the benefit of person referred to in section 13(3). He brought to our notice that the said decision has been confirmed by the Hon’ble Delhi High Court now reported in 178 Taxmann 436. He further relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.). He further pointed out that SLP filed by the Revenue against the aforesaid judgment has been dismissed by the Hon’ble Supreme Court in SLP No.2223 of 2015. Thus, complete denial of exemption und…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…ction 11 would not be available only to this extent of application of income of property for the benefit of person referred to in section 13(3). He brought to our notice that the said decision has been confirmed by the Hon’ble Delhi High Court now reported in 178 Taxmann 436. He further relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.). He further pointed out that SLP filed by the Revenue against the aforesaid judgment has been dismissed by the Hon’ble Supreme Court in SLP No.2223 of 2015. Thus, complete denial of exemption und…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…ction 11 would not be available only to this extent of application of income of property for the benefit of person referred to in section 13(3). He brought to our notice that the said decision has been confirmed by the Hon’ble Delhi High Court now reported in 178 Taxmann 436. He further relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.). He further pointed out that SLP filed by the Revenue against the aforesaid judgment has been dismissed by the Hon’ble Supreme Court in SLP No.2223 of 2015. Thus, complete denial of exemption und…

ADIT (E), New Delhi vs. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…ction 11 would not be available only to this extent of application of income of property for the benefit of person referred to in section 13(3). He brought to our notice that the said decision has been confirmed by the Hon’ble Delhi High Court now reported in 178 Taxmann 436. He further relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.). He further pointed out that SLP filed by the Revenue against the aforesaid judgment has been dismissed by the Hon’ble Supreme Court in SLP No.2223 of 2015. Thus, complete denial of exemption und…

Iilm Foundaion, New Delhi vs. ADIT (Exemption), New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…ction 11 would not be available only to this extent of application of income of property for the benefit of person referred to in section 13(3). He brought to our notice that the said decision has been confirmed by the Hon’ble Delhi High Court now reported in 178 Taxmann 436. He further relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs. FR. Mullers Charitable Institutions: 363 ITR 230 (Karn.). He further pointed out that SLP filed by the Revenue against the aforesaid judgment has been dismissed by the Hon’ble Supreme Court in SLP No.2223 of 2015. Thus, complete denial of exemption und…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH “F” NEW DELHI ) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2267/Del./2013 Assessment Year : 2009–10 Patanjali Yogpeeth (Nyas) ADIT [Exemptions] D–13, Pushpanjali Enclave, Vs. Range : II, Pitampura, DELHI. New Delhi. PAN : AABTP 0560 H (Appellant) (Respondent) Appellant by : Shri Ajay Vohra, Sr. Adv.; & Shri Rohit Jain, Adv.; Respondent by : Shri N. C. Swain, CIT [DR]; Date of Hearing : 19.01.2017 Date of Pronouncement : 09.02.2017. O R D E R PER I. C. SUDHIR, J. M. : The assessee has questioned first appellate…

M/S. Manjeet Kaur Memorial Premier Institute of Education, Gurgaon vs. ITO, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 1824/DEL/2016 & 2025/DEL/2015 A.YRS. 2011-12 & 2010-11 M/S MANJEET KAUR MEMORIAL ITO, WARD II(2), PREMIER INSTITUTE OF EDUCATION, VS. GURGAON H.NO. 836, SECTOR-14, GURGAON, HARYANA – 122002 (PAN:- AAAAM7411J) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Goel, CA Department by : Sh. Anil Kumar Sharma, Sr. DR ORDER Assessee has filed these Appeals against the separate Orders dated 25.1.2016 and 23.1.2015 passed by the Ld. Commissioner of Income Tax (Appeals)—2,…

M/S. Manjit Kaur Memorial Premier Institute of Education, Gurgaon vs. DCIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 1824/DEL/2016 & 2025/DEL/2015 A.YRS. 2011-12 & 2010-11 M/S MANJEET KAUR MEMORIAL ITO, WARD II(2), PREMIER INSTITUTE OF EDUCATION, VS. GURGAON H.NO. 836, SECTOR-14, GURGAON, HARYANA – 122002 (PAN:- AAAAM7411J) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Goel, CA Department by : Sh. Anil Kumar Sharma, Sr. DR ORDER Assessee has filed these Appeals against the separate Orders dated 25.1.2016 and 23.1.2015 passed by the Ld. Commissioner of Income Tax (Appeals)—2,…

Shriram Scientific and Industrial Research Foundation, New Delhi vs. Jdit (Exemptions), New Delhi

The appeal of the assessee is dismissed

ITA 920/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2016AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 M/S. Shriram Scientific & Vs. Jdit (Exemptions), Range- Industrial Research Ii, New Delhi Foundation, Diamond Press Building, 8E , Rani Jhansi Road, Jhandewalan Extension, New Delhi Pan : Aaats0867K (Appellant) (Respondent)

Section 11Section 11(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Shriram Scientific and Vs. JDIT (Exemptions), Range- Industrial Research II, New Delhi Foundation, Diamond Press Building, 8E , Rani Jhansi Road, Jhandewalan Extension, New Delhi PAN : AAATS0867K (Appellant) (Respondent) Appellant by Sh. R.K. Kapoor, CA Respondent by Smt. Rispal Bedi, Sr.DR Date of hearing 29.07.2016 Date of pronouncement 30.09.2016 ORDER PER O.P. KANT, A.M.: This appeal arises from the direction given by the Hon’ble High Cour…

Span Foundation v. ITO Delhi HC (178 Taxmann 436) — Cited in 17 Judgments | BharatTax