What is Surat City Gymkhana v. Dy.CIT authority for?

The burden of proof lies on the Assessing Officer (AO) to establish that a trust or charitable institution is hit by the provisions of Section 13. General allegations or mere transactions with interested persons are insufficient unless concrete benefit is proven.

How many judgments cite Surat City Gymkhana v. Dy.CIT?

37 judgments on BharatTax cite Surat City Gymkhana v. Dy.CIT (254 ITR 733), spanning 2016 to 2025.

Which sections of the Income Tax Act does Surat City Gymkhana v. Dy.CIT come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 13(1)(c), Section 13(3), Section 10(23C)(vi), Section 12.

Surat City Gymkhana v. Dy.CIT (254 ITR 733)

Naughtys Pet Sanctuary, Kerala vs. CIT( Exemption), Kochi

In the result, appeal filed by the assessee is allowed

ITA 543/COCH/2024[2024-25]Status: DisposedITAT Cochin24 Apr 2025AY 2024-25

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Shri Sunil Jain, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 12Section 12ASection 13Section 13(3)

…ITA No.543/Coch/2024 Naughtys Pet Sanctuary, Thiruvananthapuram IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:NA Naughtys Pet Sanctuary 113, Spasra, Second Puthen Street Manacaud, CIT(Exemption) Vs. Thiruvananthapuram Kochi Kerala 695 009 Kerala PAN NO : AADTN8887H APPELLANT RESPONDENT Appellant by : Shri Sunil Jain, A.R. Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 19.02.2025 Date of Pronouncement : 24.04.2025 O R D E R PERKESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of th…

Assistant Commissioner of Income Tax, Bengaluru vs. Cmr Jnanadhara Trust, Bengaluru

In the result, the appeal filed by the revenue is hereby dismissed

ITA 291/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Dec 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri D.K Mishra, CIT (DR)

Section 1Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

…. of the Act Therefore, the exception has to be stated and established by the AD. In other words, burden of proof lies on the AO. In support of the aforesaid view, reliance is placed on the following legal precedents- 1. Surat City Gymkhana Vs Dy.CIT [2002] 254 ITR 733 (Guj)) 2. CIT Vs Kamala Town Trust [20051279 IIR 89 (All) 10. In continuation, the appellant In the submission stated that: "Order u./s 143(3) of the act, has been concluded in the case of the appeU1ent for the A. Vs. 2014-15. 2015-16 and also 2016-17. The returned income has been accepted and there have been no adverse findings in respect of…

Assistant Commissioner of Income Tax, Bengaluru vs. Cmr Jnanadhara Trust, Bengaluru

In the result, the appeal filed by the revenue is hereby dismissed

ITA 290/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Dec 2024AY 2017-18

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri D.K Mishra, CIT (DR)

Section 1Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

…. of the Act Therefore, the exception has to be stated and established by the AD. In other words, burden of proof lies on the AO. In support of the aforesaid view, reliance is placed on the following legal precedents- 1. Surat City Gymkhana Vs Dy.CIT [2002] 254 ITR 733 (Guj)) 2. CIT Vs Kamala Town Trust [20051279 IIR 89 (All) 10. In continuation, the appellant In the submission stated that: "Order u./s 143(3) of the act, has been concluded in the case of the appeU1ent for the A. Vs. 2014-15. 2015-16 and also 2016-17. The returned income has been accepted and there have been no adverse findings in respect of…

Society for Human Transformtion & Research, Delhi vs. ITO Ward-2(2), New Delhi

In the result, both the Appeals filed by the assessee in ITA

ITA 4417/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2024AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

…rial even to allege that the assessee has not carried out its activities in accordance with the objects of the society. (ii) 14. In this regard the assessee wish to rely upon the judgment of the Hon'ble Allahabad H.C. in the case of CIT v. Kamala Town Trust 279 ITR 89 wherein it has been held that benefit to interested person in common parlance them. Therefore, any reasonable compensation against any good, services or even property shall not be considered as "benefit" which is not due to them. It has been further held that even if there is some transaction involving the interested person it is not sufficient to…

Society for Human Transformtion & Research, Delhi vs. ITO Ward-2(2), New Delhi

In the result, both the Appeals filed by the assessee in ITA

ITA 4416/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Apr 2024AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

…rial even to allege that the assessee has not carried out its activities in accordance with the objects of the society. (ii) 14. In this regard the assessee wish to rely upon the judgment of the Hon'ble Allahabad H.C. in the case of CIT v. Kamala Town Trust 279 ITR 89 wherein it has been held that benefit to interested person in common parlance them. Therefore, any reasonable compensation against any good, services or even property shall not be considered as "benefit" which is not due to them. It has been further held that even if there is some transaction involving the interested person it is not sufficient to…