Sukhdeo Charity Estate v. ITO

192 ITR 615High Court1991#8284 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 11 Section 13(1)(d)Section 10(34)Section 11(1)(d)Section 11(5)Section 12 Section 13(1)(c)Section 13(2)(h)

Issues it is cited on

section 11(1)(d)public servant section 10(23c)(iv)section 161 section 13(1)(d)section 164(2)section 11(5)section 13(2)section 11(4a)section 164 section 11(1)(a)corpus donation

Judgments citing Sukhdeo Charity Estate v. ITO

SATYENDRANATH BOSE EDUCATIONAL & SOCIAL WELFARE TRUST,KOLKATA vs. WARD 1(3), EXEMPT, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2339/KOL/2024[2018-19]Status: DisposedITAT Kolkata25 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.2339/Kol/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. Ac Road Khagra, Berhampur-742103 Pan No. : Aaots 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri Altaf Husssain, Addl.Cit-Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2025 घोषणा की तारीख/Date Of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 24.09.2024, For The Assessment Year 2018-2019 On The Following Grounds Of Appeal :- 1. That The Order Passed By The Ld. Cit (Appeals), Nfac, U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Action Of Ao Denying The Benefit Of Exemption Claimed U/S 10(23C) (Iiiad) Of The Act. 3. For That On The Facts & In The Circumstances Of The Case, The Lower Authorities Failed To Correctly Appreciate That The Assessee Was Indeed Maintaining & Aiding Education Institutions & It Existed Solely For Educational Purposes Without Any Motive For Profit & Since Its Annual Receipts Did Not Exceed The Limit Of Rs.1 Crores, It Had Rightly Claimed Exemption U/S 10(23C) (Iiiad) Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Altaf Husssain, Addl.CIT-Sr. DR

Section 10Section 250

…was sufficient to substantiate the intention of the parties that the amount so contributed formed part of the corpus. In this regard, we may gainfully refer to the decision of the Hon'ble Rajasthan High Court in case of Sukhdeo Charity Estate v. 6 ITO [1991] 192 ITR 615 wherein it was held that when the amount was contributed to the corpus of the institution and is kept as capital in the books, then it cannot be treated as income or revenue receipt for the purpose of section 11 of the Act. 11. In the orders of the lower authorities, much emphasis has been placed on the fact that the development fees were receive…

DR ARDESHIR JEHANGIRSHAW KOHIYAR MEMORIAL TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI

In the result, the appeal is allowed

ITA 5114/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Feb 2025AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran: A.Y. : 2017-18 Sa No.105/Mum/2024 (Arising Out Of Ita No.5114/Mum/2024)

For Respondent: Shri Suresh Periasamy, Sr. DR

Section 11(1)(d)Section 142(1)

…he Hon’ble Karnataka High Court referring to the decision of the Hon’ble Bombay High Court in the case of Kilachand Devchand Founda"on vs. CIT (1988) 172 ITR 382 and that of the Hon’ble Rajasthan High Court in the case of Sukhdeo Charity Estate vs. ITO (1991) 192 ITR 615 (Raj) has interalia held that the nature of any such dona"ons as gi" has to be decided on the test of (i) the inten"on of the donor and (ii) how the recipient-assessee has treated the said dona"ons / income. This is what is held in the case of Shri Ramakrishna Seva Ashram (supra):- “11. The word 'corpus' is not defined under the Act. We do not…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 11Section 11(5)Section 13(1)(d)Section 145(3)

…corpus” as per the dictionary meaning, has referred two decision of the Bombay High Court in the case of Trustees of KilachandDevchand Foundation Vs. CIT (1988) 172 ITR 382 and Rajasthan High Court decision in the case of Sukhdeo Charity Estate Vs. ITO (1991) 192 ITR 615 which dealt with the said voluntary contribution 11 ACIT (EXEMPTIONS), CIRCLE-JAIPUR VS NAVRATAN VIDHA MANDIR SHIKSHA SAMITI made for a charitable purpose. The Bombay High Court held that for being eligible for exemption, the donations must be of capital nature that cannot be applied for charitable or religious purposes. It is the income thereo…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…fall within the purview of sub-section (2) of Section 12. Therefore, such contributions cannot be be deemed to be the income derived from provisions of Section 11 will not apply. 15. The Rajasthan High Court in the case of Sukhdeo Charity Estate v. ITO [1991] 192 ITR 615 (Raj.) dealing with such contributions held that, the principles enunciated in various cases when applied to the present case, leave no room for debate that the intention of the donor- trust as well as donee-trust was to treat the money as capital to be spent for Ladnu Water Supply Scheme. It is of no consequence whether the amount had since been…

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR

Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

CARMEL CONVENT ,THIRUVANANTHAPURAM vs. ITO EXEMPTION WARD, TRIVANDRAM, THIRUVANANTHAPURAM

In the result, the assessee’s appeal is partly allowed and partly allowed for statistical purposes, and it’s stay petition is dismissed

ITA 689/COCH/2022[2016-2017]Status: DisposedITAT Cochin07 Mar 2024AY 2016-2017

Bench: Shri Sanjay Arora & Dr. Seethalakshmi

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

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

…ition fees from the parents of the child by making it a part of school fees. Further, the Hon'ble ITAT, Jaipur in the case of ACIT Vs Scholars Education Trust of India [88 taxmann.com 158][2017] after considering the decision of Sukhdeo Charity Estate Vs ITO (192 ITR 615][Raj) has held that “where assessee-society, running school, had received development fund alongwith tuition fees, term fee and other charges in a single receipt of fees which students were paying periodically and same was compulsory for students in nature of fee for studying and continuing study, same could not be classified as capital receipt,…

SALT LAKE SHIKSHA SADAN,KOLKATA vs. ITO(EXEMP.)WARD 1(3), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 209/KOL/2021[2016-17]Status: DisposedITAT Kolkata12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.209/Kol/2021 Assessment Year: 2016-17 Salt Lake Shiksha Sadan.................................................................……Appellant Ca-49, Salt Lake, Sector-1, Kolkata-700064. [Pan: Aadts4747F] Vs. Ito, Ward-1(3), Kolkata...............................……........……...…..…..Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Appellant. Shri Sanjay Mukherjee, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 03, 2023 Date Of Pronouncing The Order : June 12, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.03.2021 Of The Principal Commissioner Of Income Tax (Hereinafter Referred To As The ‘Pcit’) Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Society Is Involved In Educational Activity & Is Registered As A Charitable Institution U/S 12A Of The Act & Thus Entitled To The Deductions U/S 11 Of The Act. The Assessee Filed Its Return Of Income Declaring Nil Income For Claiming Deduction U/S 11 Of The Act Which Was Accepted By The Assessing Officer. Thereafter, The Ld. Pcit Exercising His Revision Jurisdiction U/S 263 Of The Act Observed From The Assessment Records That The Development Fund Of

Section 11Section 12ASection 263

…purposes. The assessee society in this respect relied upon the decision of the ITAT Delhi in ITA No.4476/Del/2011, in the case of J.D. Tytler School dated 08.01.2014; Judgment of Hon'ble Rajasthan High Court in the case of Sukhdeo Charity Estate V. ITO[1991] 192 ITR 615, and Judgment of Hon'ble Delhi High Court in case of DIT (Exemption) v. National Association of Software & Services Co. [2012] 345 ITR 362. However, the ld. PCIT did not get satisfied with the above submissions given by the assessee and held that the admission fees, academic improvement fund and development fund collected by the assessee were not…

SIR RATAN TATA TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

ITA 773/MUM/2021[2016-17]Status: DisposedITAT Mumbai16 Feb 2022AY 2016-17

Bench: Shri G. S. Pannu & Shri Vikas Awasthyआअसं. 773/मुं/2021 (िन.व.2016-17) Sir Ratan Tata Trust, Bombay House, 24, Homi Modi Street, Fort, Mumbai-400001. Pan: Aaats1013P ...... अपीलाथ" /Appellant बनाम Vs. Cit (Exemptions), Room No.617, 6Th Floor, Piramal Chambers, Lalbaug, Parel, Mumbai-400012 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sukhsagar Syal, Advocate "ितवादी "ारा/Respondent By : Sh. Amol Kirtane, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 15/12/2021 घोषणा की ितिथ/ Date Of Pronouncement : 16/02/2022 आदेश/ Order

For Appellant: Sh. Sukhsagar Syal, AdvocateFor Respondent: Sh. Amol Kirtane, CIT-DR

Section 11(5)Section 143(3)Section 263

…erefore, such contributions cannot be deemed to be the income derived from the property for the purpose of Section 11 of the said Act and provisions of Section 11 will not apply. 15. The Rajasthan High Court in the ease of Sukhdeo Charity Estate v. ITO [1991] 192 ITR 615 (Raj.) dealing with such contributions held that, the principles enunciated in various cases when applied to the present case, leave no room for debate that the intention of the donor- trust as well as donee-trust was to treat the money as capital to be spent for Ladnu Water Supply Scheme. It is of no consequence whether the amount had since been…

J.R.D TATA TRUST ,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3738/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

…eemed to be Assessment year: 2014-15 Page 33 of 43 the income derived from the property for the purpose of Section 11 of the said Act and provisions of Section 11 will not apply. 15. The Rajasthan High Court in the ease of Sukhdeo Charity Estate v. ITO [1991] 192 ITR 615 (Raj.) dealing with such contributions held that, the principles enunciated in various cases when applied to the present case, leave no room for debate that the intention of the donor-trust as well as donee-trust was to treat the money as capital to be spent for Ladnu Water Supply Scheme. It is of no consequence whether the amount had since been…

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3737/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

VIDYA BHARATI SOCIETY FOR EDUCATION & SCIENTIFIC ADVANCEMENT,KOLKATA vs. ACIT(EXEMPTION) CIRCLE - 1(1), KOLKATA , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

….w.s. 12 of the Act, which states that the contribution made with a specific direction will not form part of the income but shall form corpus of the trust. Relying on the decision of Hon’ble Rajasthan High Court in case of Sukhdeo Charity Estate v. ITO [1991] 192 ITR 615, he submitted that when the amount was contributed to the corpus of the institution and the same is kept as capital by the assessee society, then it cannot be treated as income or revenue receipt for the purpose of section 11 of the Act. Drawing our attention to the resolution dated 03.01.2000, the ld. AR contended that the amount collected from…

ACIT(E), JAIPUR vs. SCHOLARS EDUCATION TRUST OF INDIA, JAIPUR

In the result, the appeal of the revenue is partly allowed

ITA 1087/JPR/2016[2012-13]Status: DisposedITAT Jaipur15 Nov 2017AY 2012-13

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)

Section 10Section 11Section 12Section 12A

…t be deemed to be 6 ACIT (E) v M/s Scholars Education Trust of India income derived from the property for the purpose of section 11 of the Income Tax Act. He has also relied upon the decision of Rajasthan High Court in case of Sukhdeo Charity Estate Vs. ITO 192 ITR 615 and submitted that when the amount was contributed to the corpus of the institution and are kept as capital then it cannot be treated as income or revenue receipt for the purpose of section 11 of the Income Tax Act. The ld. AO has relied upon the decision of Hon’ble Delhi High Court in case of DIT(E) Vs. National Association of Software & Servi…

TARAKESWAR VIVEKANANDA PALLY SEVA KENDRA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY, KOLKATA

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

ITA 1819/KOL/2016[2010-11]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-11

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] Assessment Year : 2010-11

For Appellant: Shri M.C.Gope, AdvocateFor Respondent: Sk. Zafarul Haque Tanweer, JCIT/Addl.CIT

Section 12ASection 143Section 145(3)

…ITA No.1819/Kol/2016-Tarakeswar Vivekananda Pally Seva Kendra A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘SMC’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM] Assessment Year : 2010-11 Tarakeshwar Vivekananda Pally versus- I.T.O., Ward-24(3) Seva Kendra, Hooghly. Hooghly. (PAN: AAAAT 8935 E) (Appellant) (Respondent) For the Appellant: Shri M.C.Gope, Advocate For the Respondent: Sk. Zafarul Haque Tanweer, JCIT/Addl.CIT Date of Hearing : 13.09.2017. Date of Pronouncement : 31.10.2017. ORDER This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax-(A)…