Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax v. Manav Mangal Society

328 ITR 421High Court2010#6644 most cited

What is Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax v. Manav Mangal Society authority for?

This case is cited for the principle that Section 11(1)(a) of the Income Tax Act has been interpreted in a manner consistent with other High Court decisions, implying a particular interpretation of the law regarding application to charitable trusts.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2023.

Also referred to as

Commissioner of Income Tax v. Manav Mangal Society · 328 ITR 421 · Section 11(1)(a) · charitable trusts · income tax exemption · Kerala High Court · Society of the Sisters of St. Anne

Judgments citing Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax v. Manav Mangal Society

Commissioner of Income Tax vs. M/S D.N.Memorial Trust

ITA/31/2014HC J&K09 May 2023

Bench: The Learned Income Tax Appellate Tribunal, Amritsar In M.A No. 33(Asr)/2013(Arising Out Ita No. 617(Asr)/2011) Who Has Allowed The Appeal Of The Assessee With The Directions To The Department To Grant Registration To The Assessee Applied By The Assessee. 3. Aggrieved Of The Order Dated 31.03.2014 Passed By Income Tax Appellate Tribunal, Amritsar, The Commissioner Of Income Tax, J&K, Jammu Sr. No.3

Section 12Section 12ASection 260A

…ong with connected matters titled M/s Queen’s Educational Society Vs. Commissioner of Income Tax whereby they approved the judgment passed by the Punjab & Haryana High Court in the case of CIT Vs. Manav Mangal Society Vs. Commissioner of Income Tax (2010) 328 ITR 421. It is appropriate to reproduce the relevant para of the judgment of the Supreme Court passed in M/s 3 ITA No. 31/2014 Queen’s Educational Society Vs. Commissioner of Income Tax which is as under:- “We approve the judgments of the Punjab and Haryana, Delhi and Bombay High Courts. S…

ACIT, New Delhi vs. India Trade Promotion Organization, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2110/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ved Prakash Mishra, Sr.D.RFor Respondent: None
Section 10(23)(iv)Section 11(1)Section 12ASection 143(3)Section 25Section 32(1)

…f Society of the Sisters of St. Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

DCIT (Exemption), New Delhi vs. India Trade Promotion Org., New Delhi

ITA 3359/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Sept 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…f Society of the Sisters of St. Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

DCIT (Exemption), New Delhi vs. India Trade Promotion Org., New Delhi

ITA 3135/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Sept 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…f Society of the Sisters of St. Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

DCIT (Exemption), New Delhi vs. M/S. India Trade Promotion Org., New Delhi

ITA 2508/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Sept 2019AY 2010-11

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…f Society of the Sisters of St. Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

DCIT (Exemption), New Delhi vs. India Trade Promotion Org., New Delhi

ITA 1919/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Sept 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Smt. Anju Goel, CAFor Respondent: Smt. Aparna Karan, CIT DR
Section 10Section 10(23)(iv)Section 11Section 12ASection 2Section 2(15)Section 25

…f Society of the Sisters of St. Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

ACIT, New Delhi vs. M/S. L.T. Overseas Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5426/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…been settled in favour of the assessee by the Supreme Court in the case of Topman Exports vs. CIT 342 ITR 49 (Supreme Court).This decision supreme court has reversed the findings of the Bombay High Court in the case of CIT vs. Kalpataru Colours and chemicals 328 ITR 421(BOM) in which view was taken against the tax payers. Further the counsel for the assessee has submitted that the AO noted that such benefit should not be granted to the assessee in view of the amendment in Sec 80HHC where a distinction is made between assessee with turnover less than 10 crores and more than 10 crores. The counsel submitted that t…

ACIT, New Delhi vs. M/S. L.T. Overseas Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4478/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…been settled in favour of the assessee by the Supreme Court in the case of Topman Exports vs. CIT 342 ITR 49 (Supreme Court).This decision supreme court has reversed the findings of the Bombay High Court in the case of CIT vs. Kalpataru Colours and chemicals 328 ITR 421(BOM) in which view was taken against the tax payers. Further the counsel for the assessee has submitted that the AO noted that such benefit should not be granted to the assessee in view of the amendment in Sec 80HHC where a distinction is made between assessee with turnover less than 10 crores and more than 10 crores. The counsel submitted that t…

L T Overseas Ltd., Gurgaon vs. CIT (Appeals)- VII, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4191/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…been settled in favour of the assessee by the Supreme Court in the case of Topman Exports vs. CIT 342 ITR 49 (Supreme Court).This decision supreme court has reversed the findings of the Bombay High Court in the case of CIT vs. Kalpataru Colours and chemicals 328 ITR 421(BOM) in which view was taken against the tax payers. Further the counsel for the assessee has submitted that the AO noted that such benefit should not be granted to the assessee in view of the amendment in Sec 80HHC where a distinction is made between assessee with turnover less than 10 crores and more than 10 crores. The counsel submitted that t…

The Jt. DIT ( Exemption), Ahmedabad vs. Nirma University, Ahmedabad

Appeal is dismissed

ITA 1627/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2017AY 2011-12
For Appellant: H. C. Shah, A.RFor Respondent: Aditya Shukla, D.R
Section 12ASection 143(3)

…/s. Market Committee, Pipll 330 ITR 16 (P&H) ITA No. 1627/Ahd/15 [ ITO vs. Nirma University] A.Y. 2011-12 - 3 - (v) CIT v/s. Maharaja Aggarsain Medical Education & Scientific Research Society ITA No.750 of 2010 dtd.06.01.11 (vi) CIT vs. Manav Mangal Society 328 ITR 421 (P & H) (vii) CIT(A)-XXI, Ahmedabad passed appeal order No.ClT(A)-XXI/888/10-11 dtd.17-09-2012 in the case of Nirma Education & Research Foundation for A.Y. 2008-09. (viii) Ahmedabad Tribunal order vide ITA No.1216/Ahd/2011 dtd.29-01-2015 in the case of appellant for A.Y. 2008-09 Hon'ble Gujarat High Court order dtd. 09-08-2012 in the case of DI…

DCIT, Bangalore vs. M/S G M Education Trust, Bangalore

In the result, the appeal of revenue and C

ITA 890/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri G. Kamaladhar, D.R

…cided this issue in paras 12 to 15 held as under : “ 12. A similar view has been taken by the Hon’ble Bombay High Court in the case of Institute of Banking 264 ITR 110(Supra) as well as by the Hon’ble P&H High Court and in case of CIT Vs Manav Mangal Society 328 ITR 421 (Supra). The view taken in the case of Institute of Banking (Supra) has been re-affirmed by the Hon’ble Bombay High Court in the recent decision dated 23-03-015 in case of DIT(Exemption), Mumbai Vs Ville Parle Kelavani Mandal, Mumbai by observing inpara-6 as under; “6. As far as question no.4 is concerned, this Court has repeatedly held that ther…

ACIT, Karnal vs. M/S Galaxy Global Educational Trsut, Kurukshetra

In the result both the appeals of the revenue are dismissed

ITA 2652/DEL/2013[2009-10]Status: DisposedITAT Delhi06 Feb 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri. C.M. Gargassessment Year: 2009-10 Acit Galaxy Global Educational Trust Central Circle Village Dinarpur Vs. Karnal Kurukshetra

For Appellant: Sh. A.K. Saroha, CIT (DR)For Respondent: Sh. Amol Sinha, Advocate, Sh. Ashok Jain
Section 11Section 13Section 68Section 69Section 69C

…to find out what the income derived from the property held under trust to be excluded from the total income is, for the purpose of the exemptions under chapter III." [emphasis assigned] The case of CIT vs. Manav Mangal Society (2011) 237 CTR (P&H) 519: (2010)328 ITR 421 may also be referred which also deals with Section 11. In view of the discussion above, it is very clear that the AO has erred in making an addition u/s 69C. Therefore, the assessee succeeds in ground of appeal no 3. 9. First of all, we may point out that Section 69C of the Act provides as follows: 69C. Where in any financial year an assessee ha…

DCIT, Udupi vs. M/S Manipal Academy of Higher Education, Manipal

In the result, the appeal of the revenue is dismissed

ITA 658/BANG/2014[2011-12]Status: DisposedITAT Bangalore24 Jul 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Sajjan Kumar Tulsiyan, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT-II
Section 268A

…hat an identical issue has been considered and decided by various decisions of the Hon’ble High Courts as well as by this Tribunal. He has relied upon the following decisions; 1. CIT Vs Institute of Banking 264 ITR 110.(Bom.) 2. CIT Vs Manav Mangal Society 328 ITR 421(P&H) 3. CIT Vs Society of the Sistersof St.Anne 146 ITR 28 4.ACIT Vs Shri Adichunchunagiri Shikshana Trust 19 ITR (Trib.)828 5. CIT Vs Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 ITR 598 (Guj.) 6. CIT Vs Maharana of Mewar Charitable Foundation 164 ITR 439 (Raj.) 8 ITA No.658(B)14 7. CIT Vs Rao Bahadur Calavala Cunnan Chetty Charities…

The Director of Income Tax Laxmi Nagar Delhi vs. Tci Foundation 10 Ram Bagh Azad Market Rohtak Road New Delhi

ITA/449/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…at ofSociety ofthe Sisters ofSt Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198ITR 598 (Guj.), Commissioner ofIncome Tax 1 vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner ofIncome Tax vs. Institute ofBanking, (2003) 264 ITR 110 (Bom), and CITvs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

Director of Income Tax (Exemption) vs. Council of Scientific & Industrial Research

ITA/331/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11(1)Section 29Section 32

…at ofSociety ofthe Sisters ofSt Anne (supra). These are as under:- Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (P&H), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (P&H), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198ITR 598 (Guj.), Commissioner ofIncome Tax 1 vs. Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner ofIncome Tax vs. Institute ofBanking, (2003) 264 ITR 110 (Bom), and CITvs. Shakuntala Tharal Charitable Foundation, (2013) 358 ITR 452…

Director of Income Tax (Exemption) vs. Indian Trade Promotion Organisation

ITA/7/2013HC Delhi27 Nov 2013
Section 11(1)Section 11(1)(a)

…isters of St. Anne (supra). These are as under:- . Income Tax vs. Market Committee, Pipli (2011) 330 ITR 16 (PandH), Income Tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (PandH), Commissioner of Income Tax vs. Manav Mangal Society, (2010) 328 ITR 421 (PandH), Commissioner of Income Tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, (1992) 198 ITR 598 (Guj.), Commissioner of Income Tax vs. . Raipur Pallottine Society, (1989) 180 ITR 579 (M.P.), Commissioner of Income Tax vs. Institute of Banking, (2003) 264 ITR 110 (Bom), and CIT vs. Shakuntala Tharal Charitable Foundation,…

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd

ITTA/449/2013HC Telangana25 Sept 2013