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

Vestal Educational Society, Vizianagaram vs. The CIT (Examptions), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 16/VIZ/2016[]Status: DisposedITAT Visakhapatnam23 Feb 2018

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blevestal Educational Society, Vs. Cit (Exemptions), 382/2, Near Korukonda Sinik Hyderabad. School, Korukonda, Vizianagaram. Pan No. Aaaav 5760 D (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba K. Sonawal – CIT DR
Section 12A

…o a conclusion that the assessee-society is not a (Vestal Educational Society) genuine, he has to grant registration under section 12AA of the Act. 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 submitted that assessee failed to explain the source of cash deposits in the bank account. 6. We have heard both the sides, perused the material available on record and order of the Ld. CIT(E). 7. The assessee-society is running an educational institution and as per the objects of…

Om Shiva Education & Welfare Society, Gurgaon vs. CIT, Faridabad

ITA 6511/DEL/2014[]Status: DisposedITAT Delhi21 Dec 2017

Bench: Smt. Diva Singh & Shri. T. S. Kapoor

Section 10Section 11Section 12ASection 143(3)

…the approval should not be denied on mere technicalities. As a matter of fact, the power 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…

S.D.Patel Education Research Foundation, Baroda vs. The CIT-III, Baroda

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

ITA 3443/AHD/2014[-]Status: DisposedITAT Ahmedabad18 Dec 2017

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Surendra Kumar, CIT/ D.R
Section 11Section 12ASection 2(15)

…N.A. 14. Per contra, the ld. D.R. strongly supported the findings of the ld. Commissioner and placed reliance on the decision of the Hon’ble High Court of Kerala in Dawn Educational Charitable Trust 370 ITR 724 and in the case of Shree Anjaneya Medical Trust 382 ITR 399. 15. We have given a thoughtful consideration to the orders of the authorities below. We have also perused the trust deed exhibited at pages 1 to 14 of the paper book. The objects of the appellant trust have been exhibited elsewhere. We find that the ld. Commissioner was influenced by the fact that the annual fees charged was at Rs. 2,960/- to Rs…

Vidyadayani Shiksha Samiti, Roorkee vs. CIT (Exemptions), Lucknow

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

ITA 309/DEL/2016[]Status: DisposedITAT Delhi14 Dec 2017

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Vijay Verma, CIT-DR
Section 1Section 12Section 12ASection 12A(1)Section 13(1)(b)

…. CIT is not required to examine was established for educational purposes it was held that the trust is entitled to registration. Referring to the decision of the Hon’ble Kerala High Court in the case of Sree Anjaneya Medical Trust vs. CIT reported in (2016) 382 ITR 399, he submitted that the Hon'ble High Court in the said decision has held that while granting registration u/s 12A only genuineness of trust is to be examined and no 6 examination of application of funds or ethical background of settlors called for at that stage. 7. Referring to the decision of the Hon’ble Punjab & Haryana High Court in the case…

Regional Education Development Welfare Society, Gurgaon vs. CIT, Faridabad

The appeal of the assessee is allowed

ITA 6513/DEL/2014[]Status: DisposedITAT Delhi04 Oct 2017

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Atiq Ahmad, Sr. DR
Section 12ASection 143(3)Section 2(15)

…ion, the approval should not be denied on mere technicalities. As a matter of fact, the power to grant or negative the claim for approval is coupled with a duty…” 7. Similarly, 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…

Golden Sand Trust, Kolkata vs. CIT(Exemptions), Kolkata

In the result, appeal of assessee is allowed

ITA 1815/KOL/2016[]Status: DisposedITAT Kolkata31 Mar 2017

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

For Appellant: “1. For that on the facts and in the circumstances of the case
Section 11oSection 12ASection 80G

…e decisions of Karnataka High Court in the case of CIT Vs Islamic Academy of Education (54 Taxmann.com 255), CIT Vs. Karnataka Lingayat Education Society (59 Taxmann.com 255), decision of the Kerala High Court in the case of Sri Anjaneya Medical Trust Vs CIT (382 ITR 399) and Fateh Chand Charitable Trust Vs CIT (Exm) Lucknow (ITA No.792/LKW/2015 dated 18.3.2016. 14. On the other hand, the Ld. DR vehemently opposed the plea of the Ld. AR and relied on the decision of the Ld CIT(E) and urged before the bench not to interfere in 16 Golden Sand Trust, AY: the order of the Ld CIT(E). It was pointed out that based on…

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

…rtaken at the time of assessment on the basis of material that may be brought on record.” 6.2. He has also relied upon another decision of Kerala High Court in case of Sree Anjaneya Medical Trust v. Commissioner of Income Tax, Kozhikode reported in [2016] 382 ITR 399 (Kerala) wherein it has been held as under:- “13. Going by the provisions of Sections 12A and 12AA of the Income Tax Act, we hold that the grounds raised by the registering authority and upheld by the appellate authority for rejection of registration to the appellant Trust cannot be sustained. The authorities could have examined only the…