Tax v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh

171 ITR 677High Court1988#8814 most cited

What is Tax v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh authority for?

Contributions are voluntary if made willingly, without compulsion, and gratuitously. This applies when determining if a receipt constitutes income, particularly under Section 2(24) of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2025.

Also referred to as

CIT v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh · 171 ITR 677 · Section 2(24) · Section 12 · voluntary contributions · income · gratuitous · without consideration

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 12A(a)Section 13(8)Section 2(15)Section 2(24)(iia)Section 250

Issues it is cited on

section 2(15)section 2(24)section 11section 13total incomebusinessinterest

Judgments citing Tax v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

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

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.202&203/Ahd/2025 (Assessment Years: 2016-17 & 2017-18) Dudhsagar Research and Vs. Deputy Commissioner of Dement Association Income Tax, C/o. Dudhsagar Dairy, Circle-1, Exemption, Highway Mehsana, Ahmedabad Mehsana-384002 [PAN No.AAATD1312J] (Appellant) .. (Respondent) Appellant by : Shri S N Divatia, AR Respondent by: Shri R P Rastogi, CIT-DR 17.09.2025 Date of Hearing Date of Pronouncement 17.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appe…

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

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

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.202&203/Ahd/2025 (Assessment Years: 2016-17 & 2017-18) Dudhsagar Research and Vs. Deputy Commissioner of Dement Association Income Tax, C/o. Dudhsagar Dairy, Circle-1, Exemption, Highway Mehsana, Ahmedabad Mehsana-384002 [PAN No.AAATD1312J] (Appellant) .. (Respondent) Appellant by : Shri S N Divatia, AR Respondent by: Shri R P Rastogi, CIT-DR 17.09.2025 Date of Hearing Date of Pronouncement 17.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appe…

ITO (E) 1(3), Mumbai vs. Indian Insitution of Industrial Engineering, Navi Mumbai

ITA 6628/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Mar 2018AY 2012-13

Bench: Shri G.S Pannu, Am & Shri Ravish Sood, Jm

For Appellant: Shri Jayant R. Bhatt, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 12ASection 143(2)Section 143(3)

…ntributions‟, observed as under:- “4. The learned counsel for the assessee has invited the attention of the Court to observations made by the High Court of Madhya Pradesh in the case of CIT vs. M.P. Anaj Tilhan Vyapari Mahasangh (1988) 68 CTR (MP) 13 : (1988) 171 ITR 677 (MP) in support of her contention concerning interpretation of the expression `voluntary contribution' under s. 12 of the Act. N.D. Ojha, C.J. speaking for the Division Bench (as His Lordship then was) observed at page 680 of the above referred judgment as under ; P a g e | 7 ITO Vs. Indian Institute of Industrial Training "The contributions, i…

ITO (E) 1(3), Mumbai vs. Indian Institute of Industrial Engineering, Navi Mumbai

ITA 3817/MUM/2015[2011-12]Status: DisposedITAT Mumbai31 Aug 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm

For Appellant: Shri Jayant R. Bhatt, A.RFor Respondent: Shri Saurabh Kumar Rai, D.R
Section 12ASection 143(2)Section 143(3)

…ributions’, observed as under:- “4. The learned counsel for the assessee has invited the attention of the Court to observations made by the High Court of Madhya Pradesh in the case of CIT vs. M.P. Anaj Tilhan Vyapari Mahasangh (1988) 68 CTR (MP) 13 : (1988) 171 ITR 677 (MP) in support of her contention concerning interpretation of the expression `voluntary contribution' under s. 12 of the Act. N.D. Ojha, C.J. speaking for the Division Bench (as His Lordship then was) observed at page 680 of the above referred judgment as under ; "The contributions, in order to be voluntary, had to be made willingly and without…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…me to force, a political party had to maintain records of each voluntary contribution in excess of Rs. 20,000 in substitution of Rs. 10,000. 67. Mr. Singh referred to the decision in Commissioner of Income Tax v. MP Anaj Tilhan Vyapari Mahasangh (1988) 171 ITR 677 (MP) and submitted that voluntary contributions received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submit…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…me to force, a political party had to maintain records of each voluntary contribution in excess of Rs. 20,000 in substitution of Rs. 10,000. 67. Mr. Singh referred to the decision in Commissioner of Income Tax v. MP Anaj Tilhan Vyapari Mahasangh (1988) 171 ITR 677 (MP) and submitted that voluntary contributions received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submit…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…me to force, a political party had to maintain records of each voluntary contribution in excess of Rs. 20,000 in substitution of Rs. 10,000. 67. Mr. Singh referred to the decision in Commissioner of Income Tax v. MP Anaj Tilhan Vyapari Mahasangh (1988) 171 ITR 677 (MP) and submitted that voluntary contributions received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submit…

Director of Income Tax (Exemptions)

Accordingly, present appeals, being bereft of merit, are dismissed in

ITA/1489/2010HC Delhi24 Sept 2010
Section 12ASection 2(15)Section 260A

…38 & 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1485/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None AND + ITA 1489/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None % Date of Decision : 24th September, 20…

Director of Income Tax (Exemptions)

Accordingly, present appeals, being bereft of merit, are dismissed in

ITA/1485/2010HC Delhi24 Sept 2010
Section 12ASection 2(15)Section 260A

…38 & 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1485/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None AND + ITA 1489/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None % Date of Decision : 24th September, 20…

Director of Income Tax vs. Delhi International Football League

Accordingly, present appeals, being bereft of merit, are dismissed in

ITA - 1489 / 2010HC Delhi24 Sept 2010
Section 12ASection 2(15)Section 260A

…38 & 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1485/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None AND + ITA 1489/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None % Date of Decision : 24th September, 20…

Director of Income Tax vs. Delhi International Football League

Accordingly, present appeals, being bereft of merit, are dismissed in

ITA - 1485 / 2010HC Delhi24 Sept 2010
Section 12ASection 2(15)Section 260A

…38 & 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1485/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None AND + ITA 1489/2010 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr. Abhishek Maratha, Advocate versus DELHI INTERNATIONAL FOOTBALL LEAGUE ..... Respondent Through: None % Date of Decision : 24th September, 20…

Director of Income Tax (Exemption) vs. Jaipur Golden Charitable Clinical Laboratory Trust

ITA - 184 / 2008HC Delhi03 Apr 2008
Section 11Section 12Section 12(1)Section 12A(1)Section 2(24)Section 2(24)(iia)Section 260ASection 56

…d from the total income of the recipient. - 13. The concept of 'voluntary contribution' has been explained by N.D.Ojha C.J. speaking for the Division Bench (as his Lordship then was), in the case of *CIT vs. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh (1988) 171 ITR 677* as: (F) 多 2008:DHC:12382-DB ![](_page_6_Picture_1.jpeg) "The contributions, in order to be voluntary, had to be made willingly and without compulsion and the money was to be gifted or given gratuitously without consideration...." 14. In the view of the above discussion, it is clear from the facts of the case that the donations received wer…

Tax v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh (171 ITR 677) — Cited in 12 Judgments | BharatTax