Sree Anjaneya Medical Trust v. CIT

382 ITR 399High Court2016#2452 most cited

What is Sree Anjaneya Medical Trust v. CIT authority for?

The registration of a trust under Section 12A or 12AA does not involve an examination of the trust's actual application of funds or the ethical background of its settlors. The proper stage for such an examination is during the assessment proceedings.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

Sree Anjaneya Medical Trust v. CIT · Section 12A · Section 12AA · registration of trust · charitable purpose · application of funds · assessment proceedings · Commissioner of Income Tax

Sections most often in play

Section 11Section 2(15)Section 10(20A)Section 12ASection 13(3)Section 154Section 12AASection 13
Read the full judgment

Issues it is cited on

section 10(20a)section 4(2)section 10(20)section 58section 12aa(3)section 60section 11(5)section 55section 13(3)section 13(1)(c)cancellation of registrationsection 11(1)(a)

Judgments citing Sree Anjaneya Medical Trust v. CIT

Advocaye Welfare Fund Trustee Committee, New Delhi vs. CIT(E), New Delhi

ITA 9334/DEL/2019[-]Status: DisposedITAT Delhi08 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 12ASection 23Section 3Section 4Section 80G

…as 130 ITR 28 & American Hotel and Lodging Association Educational Institute vs. CBDT & Ors. 301 ITR 86, Hon’ble Bombay High court in Bar Council of Maharashtra vs. CIT reported in 126 ITR 27, Hon’ble Kerala High Court in Sree Anjaneya Medical Trust vs. CIT 382 ITR 399 and Hon’ble Punjab & Haryana High Court in CIT vs. Baba Kartar Singh Dukki Educational trust (2014) 221 taxman 493 (P&H). 8. Ld. DR for the Revenue supported the order passed by the ld. CIT (E) by contending inter alia that in order to find out real purpose of the trust/institution, the basic financial statements of FY 2018-19 was required whic…

Bar Council of Delhi, New Delhi vs. CIT(E), New Delhi

ITA 9333/DEL/2019[-]Status: DisposedITAT Delhi02 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 10Section 12ASection 2(15)Section 3(1)(f)Section 80G

…as 130 ITR 28 & American Hotel and Lodging Association Educational Institute vs. CBDT & Ors. 301 ITR 86, Hon’ble Bombay High court in Bar Council of Maharashtra vs. CIT reported in 126 ITR 27, Hon’ble Kerala High Court in Sree Anjaneya Medical Trust vs. CIT 382 ITR 399 and Hon’ble Punjab & Haryana High Court in CIT vs. Baba Kartar Singh Dukki Educational trust (2014) 221 taxman 493 (P&H). 8. Ld. DR for the Revenue supported the order passed by the ld. CIT (E) by contending inter alia that in order to find out real purpose of the trust/institution, the basic financial statements of FY 2018-19 was required whic…

Khed Lions Education Society, Ratnagiri vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, appeal of the assessee trust is allowed for statistical purposes

ITA 896/PUN/2019[NA]Status: DisposedITAT Pune07 Jan 2020

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.896/Pun/2019

For Appellant: Shri M.K. KulkarniFor Respondent: Shri B. Kishore
Section 12ASection 133A

…el for the assessee further placed reliance on the decision of the Pune Bench of the Tribunal in ITA No.1977/PUN/2018 wherein, the Tribunal has referred to the decision of the Hon’ble Kerala High Court in the case of Shri Anjaneya Medical Trust Vs. CIT (2016) 382 ITR 399 (Ker.) on the issue of the scope of inquiry by the Ld. CIT(Appeal) for the registration u/s. 12A and 12AA of the Act which is as follows: “It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simpliciter of the entity of a trust. This has been made a condition precedent for the…

Goyal Gums Private Limited, Jaipur vs. DCIT, Circle-2, Jaipur

In the result, the matter is set aside to the file of the ld

ITA 1226/JPR/2019[2016-17]Status: DisposedITAT Jaipur19 Dec 2019AY 2016-17

Bench: The Ld Cit(E). Thereafter After Seeking Necessary Information & Documentation, The Ld. Cit(E) Has Held That The Activities Of The Assesse-Society Are Not Charitable In Nature & Therefore, Registration U/S 12Aa Of The Act Was Rejected. Against The Said Order, The Assessee Society Is In Appeal Before Us.

For Appellant: Shri K.L. Moolchandani (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 12ASection 2(15)

…s of the Society and to ascertain as to whether the objects of assessee are charitable or not. For the purpose, reliance was placed on the decisions in case of CIT vs. D.P.R. Charitable Trust (2011) 61 ITR (M.P), Anjaneya Medical Trust vs CIT Kozhikode (2016) 382 ITR 399 (Kerala) and others. 6. It was further submitted that in this case, the ld. CIT (E) was satisfied about the genuineness of the Society and its objects. He did not dispute the 'genuineness' of the Society and its `objects' etc. at any stage, In the circumstances the application for granting registration u/s 12AA of the Act should be accepted and…

Poojya Sindhi Panchayat Kanwar Nagar(Regd), Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result, the matter is set aside to the file of the ld

ITA 1114/JPR/2019[2019-20]Status: DisposedITAT Jaipur19 Dec 2019AY 2019-20

Bench: The Ld Cit(E). Thereafter After Seeking Necessary Information & Documentation, The Ld. Cit(E) Has Held That The Activities Of The Assesse-Society Are Not Charitable In Nature & Therefore, Registration U/S 12Aa Of The Act Was Rejected. Against The Said Order, The Assessee Society Is In Appeal Before Us.

For Appellant: Shri K.L. Moolchandani (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 12ASection 2(15)

…s of the Society and to ascertain as to whether the objects of assessee are charitable or not. For the purpose, reliance was placed on the decisions in case of CIT vs. D.P.R. Charitable Trust (2011) 61 ITR (M.P), Anjaneya Medical Trust vs CIT Kozhikode (2016) 382 ITR 399 (Kerala) and others. 6. It was further submitted that in this case, the ld. CIT (E) was satisfied about the genuineness of the Society and its objects. He did not dispute the 'genuineness' of the Society and its `objects' etc. at any stage, In the circumstances the application for granting registration u/s 12AA of the Act should be accepted and…

Gadre Foundation, Ratnagiri vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, the appeal of the assessee is allowed for

ITA 1205/PUN/2018[2017-18]Status: DisposedITAT Pune12 Sept 2019AY 2017-18

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No.1205/Pun/2018 "नधा"रण वष" / Assessment Year : 2017-18 ………. अपीलाथ" / Gadre Foundation, C/O. Gadre Marine Export Pvt. Ltd., Appellant Plot No.Fp-1, Midc, Mirjole Block, Dist. Ratnagiri – 415639. Pan : Aagcg6884M. बनाम V/S The Commissioner Of Income Tax ………. ""यथ" / (Exemptions), Pune. Respondent Assessee By : Shri Suhas Bora. Revenue By : Ms. Nanditha Kanchan.

For Appellant: Shri Suhas BoraFor Respondent: Ms. Nanditha Kanchan
Section 11Section 12Section 12ASection 8

…tion of income. The stage for consideration of the relevance of the object of the Trust and the application of its funds arises at the time of assessment. We further find that Hon’ble Kerala High Court in the case of Shri Anjaneya Medical Trust Vs. CIT (2016) 382 ITR 399 (Ker) on the issue of the scope of inquiry by CIT(A) for the registration u/s 12A and 12AA has observed as under : “It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simpliciter of the entity of a trust. This has been made a condition precedent for the claiming of benefits…

Divya Dhrushti Charitable Trust, Thane vs. Commissioner of Income-Tax, (Exemptions), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 411/PUN/2019[N.A]Status: DisposedITAT Pune01 Jul 2019

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.411/Pun/2019 ………. अपीलाथ" / Divya Dhrushti Charitable Trust, Add. C/O.Jitendra Kirtilal Bhansali Eye Appellant Hospital, Lions Club, S.No.11, Kalambhe, Near Water Tank, Gujarathi Baug, Shahpur, Thane – 421 601. Pan : Aactd1082D. बनाम V/S The Commissioner Of Income Tax ………. ""यथ" / (Exemptions), Pune. Respondent Assessee By : Shri Rohan Navin Dedhiya. Revenue By : Shri S.B. Prasad.

For Appellant: Shri Rohan Navin DedhiyaFor Respondent: Shri S.B. Prasad
Section 11Section 12Section 12A

…tion of income. The stage for consideration of the relevance of the object of the Trust and the application of its funds arises at the time of assessment. We further find that Hon’ble Kerala High Court in the case of Shri Anjaneya Medical Trust Vs. CIT (2016) 382 ITR 399 (Ker) on the issue of the scope of inquiry by CIT(A) for the registration u/s 12A and 12AA has observed as under : “It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simpliciter of the entity of a trust. This has been made a condition precedent for the claiming of benefits…

M/S Rajiv Gandhi Proudyogik Vishwavidhalya, Bhopal vs. CIT Exemption, Bhopal

In the result, the appeal filed by the assessee is

ITA 614/IND/2018[0]Status: DisposedITAT Indore08 Feb 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na (12Aa)

Section 11Section 12ASection 2(15)

…[ITA No.614/Ind/2018] [Rajiv Gandhi Proudyogiki Vishwavidyalaya, Bhopal] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: NA (12AA) Rajiv Gandhi Proudyogiki CIT Vishwavidyalaya (Exemption) बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.AABTR7174F Appellant by Shri Sumit Nema & Shri Ayush Gupta, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearing: 01.01.2019 Date of Pronouncement: 08.02.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assess…

M/S. B.G. Lohia Foundation, Kolkata vs. CIT (Exemption), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2186/KOL/2017[-------]Status: DisposedITAT Kolkata23 Jan 2019

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2186/Kol/2017 ("नधा"रणवष" / Assessment Year: )

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri P.K. Srihari, CIT DR
Section 12A

…stration of the assessee u/s 12AA is concerned what is to be looked into is whether the assessee trust is a genuine one or whether it is a sham institution floated only to avail the benefits of exemption under the Act (Refer SreeAnjanaya Medical Trust vs. CIT 382 ITR 399 Ker). In the light of the aforesaid discussion the impugned order of rejection for registration under 12AA by the Ld. CIT(E) cannot be sustained. The Ld. CIT(E) could have examined only the genuineness of the trust and its activities postulated are to achieve the objects M/s B.G. Lohia Foundation Assessment Year: for which it is created. There wa…

Smt. Indrawati Educational Society, Gurgaon vs. CIT, Faridabad

ITA 6512/DEL/2014[]Status: DisposedITAT Delhi27 Jul 2018

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Meeta Singh, CIT DR
Section 12A

…denied on mere technicalities. As a matter of fact, the power 6 ITA No.6512/Del./2014 to grant or negative the claim for approval is coupled with a duty..." 7. It is clearly, the Hon’ble Kerala High Court in case of Sree Anjaneya Medical Trust reported in 382 ITR 399 (Ker) observed as under:- “It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simplicitor of the entity of a trust. This has been made a condition precedent for claiming the benefits of exemption. No examination of the modus of the application of the funds of the assessee or…

M/S. Eastwood Charitable Society, Kolkata vs. DCIT (Exemptions) Kolkata, Kolkata

In the result both the appeals of the assessee are allowed for statistical purposes

ITA 1776/KOL/2017[2017-18]Status: DisposedITAT Kolkata30 May 2018AY 2017-18

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1775 & 1776/Kol/2017 M/S. Eastwood Charitable Vs. Dcit(Exemp.), Kolkata Society 7A, Bentick Street, New Wing, 3Rd Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069. Floor, Room No.302, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaae 8178 L (Appellant) .. (Respondent)

For Appellant: Shri Rajeeva Kumar, AdvocateFor Respondent: Shri Md. Usman, CIT(DR)
Section 11Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1775 & 1776/Kol/2017 M/s. Eastwood Charitable Vs. DCIT(Exemp.), Kolkata Society 7A, Bentick Street, New Wing, 3rd Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069. Floor, Room No.302, Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAAAE 8178 L (Appellant) .. (Respondent) Appellant by :Shri Rajeeva Kumar, Advocate Respondent by :Shri Md. Usman, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 17/05/2018 घोषणाक"तार"ख/Date of Pronouncement : 30/05/2018 आदेश / O R D E R Per Dr. A. L. Sain…

M/S. Eastwood Charitable Society, Kolkata vs. DCIT (Exemptions) Kolkata, Kolkata

In the result both the appeals of the assessee are allowed for statistical purposes

ITA 1775/KOL/2017[2017-18]Status: DisposedITAT Kolkata30 May 2018AY 2017-18

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1775 & 1776/Kol/2017 M/S. Eastwood Charitable Vs. Dcit(Exemp.), Kolkata Society 7A, Bentick Street, New Wing, 3Rd Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069. Floor, Room No.302, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaae 8178 L (Appellant) .. (Respondent)

For Appellant: Shri Rajeeva Kumar, AdvocateFor Respondent: Shri Md. Usman, CIT(DR)
Section 11Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1775 & 1776/Kol/2017 M/s. Eastwood Charitable Vs. DCIT(Exemp.), Kolkata Society 7A, Bentick Street, New Wing, 3rd Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069. Floor, Room No.302, Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAAAE 8178 L (Appellant) .. (Respondent) Appellant by :Shri Rajeeva Kumar, Advocate Respondent by :Shri Md. Usman, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 17/05/2018 घोषणाक"तार"ख/Date of Pronouncement : 30/05/2018 आदेश / O R D E R Per Dr. A. L. Sain…

M/S. Word for the World Fellowship, Darjeeling vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2230/KOL/2017[--------------]Status: DisposedITAT Kolkata20 Apr 2018

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2229 & 2230/Kol/2017 M/S. Word For The World Vs. C.I.T – Exemption, Kolkata Fellowship 10B, Middleton Row, Fo406 City Centre Mall, Matigarah, Kolkata – 700071. Siliguri, Darjeeling – 734010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaaw 6295 Q (Appellant) .. (Respondent)

For Appellant: NONEFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13Section 80G

…o is whether the Trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

M/S. Word for the World Fellowship, Darjeeling vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2229/KOL/2017[-----------------]Status: DisposedITAT Kolkata20 Apr 2018

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2229 & 2230/Kol/2017 M/S. Word For The World Vs. C.I.T – Exemption, Kolkata Fellowship 10B, Middleton Row, Fo406 City Centre Mall, Matigarah, Kolkata – 700071. Siliguri, Darjeeling – 734010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaaw 6295 Q (Appellant) .. (Respondent)

For Appellant: NONEFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13Section 80G

…o is whether the Trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

Mehagram Sree Sree Ramkrishna Satyananda Sevashram, Birbhum vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1924/KOL/2017[2017-18]Status: DisposedITAT Kolkata20 Apr 2018AY 2017-18

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1924/Kol/2017 Mehagram Sree Sree Vs. C.I.T – Exemption, Kolkata Ramkrishna Satyananda Sevashram 10B, Middleton Row, Vill – Mehagram, P.O- Kurumgram, P.S- Kolkata – 700071. Nalhati, Pin- 731 242, Dist. – Birbhum, West Bengal. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aadam 1741 J (Appellant) .. (Respondent)

For Appellant: NONEFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13

…o is whether the Trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

St. Xavier'S Collegiate School Teachers' Benevolent Fund, Kolkata vs. CIT (Exemption), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2248/KOL/2017[----------]Status: DisposedITAT Kolkata18 Apr 2018

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2248/Kol/2017 St. Xavier’S Collegiate School Vs. C.I.T – Exemption, Kolkata Teachers’ Benevolent Fund 10B, Middleton Row, 87, Raja Basanta Roy Road, Kolkata – 700071. Kolkata – 700029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aarts 8350 A (Appellant) .. (Respondent)

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13

…o is whether the Trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

Majumdar Art Foundation, Kolkata vs. CIT - Exemption, Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1689/KOL/2017[----------]Status: DisposedITAT Kolkata18 Apr 2018

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1688 & 1689/Kol/2017 Majumdar Art Foundation Vs. C.I.T – Exemption, Kolkata 10B, Middleton Row, C/O. V.N. Purohit & Co., Ca, Diamond Kolkata – 700071. Chambers, Unit-Iii, 4Th Floor, Suit No.4G, 4, Chowringhee Lane, Kolkata – 700 016. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaetm 5832 G (Appellant) .. (Respondent)

For Appellant: Shri V.N. Purohit, FCA & H.V. Bhardwaj, ACAFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13Section 13(1)Section 80GSection 80G(5)

…t is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Majumdar Art Foundation ITA Nos.1688 & 1689/Kol/2017 Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

Majumdar Art Foundation, Kolkata vs. CIT - Exemption, Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1688/KOL/2017[------------]Status: DisposedITAT Kolkata18 Apr 2018

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1688 & 1689/Kol/2017 Majumdar Art Foundation Vs. C.I.T – Exemption, Kolkata 10B, Middleton Row, C/O. V.N. Purohit & Co., Ca, Diamond Kolkata – 700071. Chambers, Unit-Iii, 4Th Floor, Suit No.4G, 4, Chowringhee Lane, Kolkata – 700 016. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaetm 5832 G (Appellant) .. (Respondent)

For Appellant: Shri V.N. Purohit, FCA & H.V. Bhardwaj, ACAFor Respondent: Shri P.K. Srihani, CIT(DR)
Section 11Section 12ASection 13Section 13(1)Section 80GSection 80G(5)

…t is a sham institution floated only to avail the benefits of exemption under the Act. For that, we rely on the judgment of the Hon’ble High Court of Majumdar Art Foundation ITA Nos.1688 & 1689/Kol/2017 Kerala in the case of Shee Anjaneya Medical Trust (2016) 382 ITR 399 (Kerala) wherein the same propositions were upheld by the Hon’ble High Court. We note that the question whether the activities of the trust which was formed with the specific intention to carry on certain charitable activities, are actually charitable in nature or not, would not arise for consideration at the stage of grant of registration to the…

S.R.K.R.E.C. Alumni Association, Bhimavaram vs. CIT, Exemptions, Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 534/VIZ/2017[00/00/0000]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR
Section 12ASection 2(15)Section 80G

…n observing that the society is taking care of only a particular class of people is not correct and submitted that 12AA registration may be granted. He relied on the decision of the Hon'ble Kerala High Court in the case of Sree Anjaneya Medical Trust vs. CIT [382 ITR 399) (Ker.)]. 5. On the other hand, ld. Departmental Representative has strongly supported the order passed by the ld. CIT(E). (M/s. S.R.K.R.E.C. Alumni Association) 6. We have heard both the parties, perused the material available on record and order of the ld. CIT(E). 7. The objects of the assessee - M/s. S.R.K.R.E.C. Alumni Association, Bhimavara…

Srkrec Alumni, Association, Bhimavaram vs. CIT (Exemtion), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 533/VIZ/2017[-]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR
Section 12ASection 2(15)Section 80G

…n observing that the society is taking care of only a particular class of people is not correct and submitted that 12AA registration may be granted. He relied on the decision of the Hon'ble Kerala High Court in the case of Sree Anjaneya Medical Trust vs. CIT [382 ITR 399) (Ker.)]. 5. On the other hand, ld. Departmental Representative has strongly supported the order passed by the ld. CIT(E). (M/s. S.R.K.R.E.C. Alumni Association) 6. We have heard both the parties, perused the material available on record and order of the ld. CIT(E). 7. The objects of the assessee - M/s. S.R.K.R.E.C. Alumni Association, Bhimavara…