Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT

167 ITR 482High Court1987#5971 most cited

What is Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT authority for?

Section 13 of the Income Tax Act excludes the application of Section 11 if the trust's income or property is used or applied for the benefit of prohibited persons. Revenue authorities can examine claims under Sections 11 and 13.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT · section 13 · section 11 · charitable trust · application of income · prohibited persons · revenue examination

Issues it is cited on

section 11(2)(a)section 10(20a)section 10(20)section 58section 13(1)(d)section 12aa(3)section 13(8)section 80ib(10)section 11(3)legal expensessection 11(5)accumulation of income

Judgments citing Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 21/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel &
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…ccounts and complete information in this regard was not being furnished to the Revenue. The ld. Special Counsel placed reliance on the decision of the Hon'ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust vs. CIT (1987) 167 ITR 482 (AP); Hon'ble Allahabad High Court in the case of CIT-2, Lucknow vs. Awadh Educational Society in ITA No.142 of 2007; DIT vs. Maruti Centre for Excellence (2012) 208 taxman 236 (Delhi) and Buddha Vikas Samiti vs. CIT-1, Patna (2011) 199 taxman 395. He went on to submit that it had been held by the Hon'ble Allahabad High Court in the respondent's…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…not being made available to the Revenue. 17. In this regard, reliance is placed on the decision of the Page 24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate so as to exclude from total income of the previous year of the person in receipt of, in the case of a trust for charitable or religious purposes or charitable o…

M/S. Nabadigant Educational Trust, Bhubaneswar vs. ITO, Ward-2(1), Bhubaneswar

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…service, sale of property for inadequate consideration and investment of the trust funds in concern belonging to the specified person or in which he has substantial interest as observed in the case of Tekprolu Bapanaiah, Vidyadharma Nidhi Trust v. CIT [1987J 167 ITR 482 / 31 Taxman 399 (AP). In the instant case, the beneficiary is not covered by the list of persons mentioned in section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable Trust v. DIT(Exemp.) (2008 297 ITR 66(Del.) wherein the Hon'ble Court held: "6. The basic requirement for the availability…

M/S. Nabadigant Educational Trust, Bhubaneswar vs. ITO, Ward-2(1), Bhubaneswar

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…service, sale of property for inadequate consideration and investment of the trust funds in concern belonging to the specified person or in which he has substantial interest as observed in the case of Tekprolu Bapanaiah, Vidyadharma Nidhi Trust v. CIT [1987J 167 ITR 482 / 31 Taxman 399 (AP). In the instant case, the beneficiary is not covered by the list of persons mentioned in section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable Trust v. DIT(Exemp.) (2008 297 ITR 66(Del.) wherein the Hon'ble Court held: "6. The basic requirement for the availability…

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…n.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3) of the Act are invoked, surplus is brought to tax, payment made in excess of what is reasonable is disallowed and added to income and the total income so calculated is taxed at maximum marginal rate as per section 164(2) of the Act. 5.17 As reg…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…n.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3) of the Act are invoked, surplus is brought to tax, payment made in excess of what is reasonable is disallowed and added to income and the total income so calculated is taxed at maximum marginal rate as per section 164(2) of the Act. 5.17 As reg…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…n.com 300 (Del) • Pt. Kanahya Lal Punj Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3) of the Act are invoked, surplus is brought to tax, payment made in excess of what is reasonable is disallowed and added to income and the total income so calculated is taxed at maximum marginal rate as per section 164(2) of the Act. 5.17 As reg…

Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT (167 ITR 482) — Cited in 19 Judgments | BharatTax