Tribune Trist v. CIT

390 ITR 547High Court2017#3587 most cited

What is Tribune Trist v. CIT authority for?

The proviso to Section 2(15) of the Income Tax Act cannot be invoked against city improvement trusts if their activities are not in the nature of trade, commerce, or business, even if they generate surplus or sell developed plots.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tribune Trist v CIT · Section 2(15) proviso · charitable trust · city improvement trust · not in trade commerce or business · sale of developed plots · generating surplus

Sections most often in play

Section 10(23C)(vi)Section 11Section 11(4A)Section 12ASection 12AASection 13(8)Section 2(15)Section 80G

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 2(15)section 10(23c)section 40a(3)

Judgments citing Tribune Trist v. CIT

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…at when activities of the assessee are not in the nature of trade, commerce or business, proviso to Section 2(15) cannot be invoked. Our attention was also invited to Hon’ble Punjab & Haryana High Court’s judgment in the case of Tribune Trist Vs CIT [(2017) 390 ITR 547 (Guj)] on the same lines and wherein a series of decisions by the coordinate benches of this Tribunal, holding that section 2(15) cannot be invoked in the cases of city improvement trusts even though there is a sale of developed plots and such other activities by these trusts. It is contended that just because the sale is on the basis of ground…

Gujarat Housing Board (Ghb), Ahmedabad vs. The D.C.I.T. (Exemption), Circle-1, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)

…e State Government legislation and is doing commendable work in the field of providing affordable accommodation. On these facts, we may refer to the observations made by Hon’ble Punjab & Haryana High Court, in the case of CIT Vs Moga Improvement Trust [(2017) 390 ITR 547 (P&H)] wherein the Tribunal had held that such activities donot constitute business activities taking it out of ambit of Section 2(15), as follows: …………The Tribunal by the impugned order held that the stand of the authorities was unsustainable as even assuming that all the allegations of the Assessing Officer with respect to the profit motive in…

Prl Commr of Income Tax, Tirupati, Chittoor Dist vs. V Dwarakanath Reddy, Chittoor

ITTA/161/2016HC Telangana27 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

…bad) in ITA No. 712 and 711/Ahd/2013 and ITA No. 647 and 2335/Ahd/2014 vide its d judgment dated 19.04.2016. 9. Reliance has also been placed on the decision of the jurisdictional Pb. & Hry. High Court, in the case of ‘The Tribune Trust Vs. CIT’, reported as 390 ITR 547 (P&H) (which we will discuss in detail in the coming paras of this judgement). 10. It has been further submitted on behalf of the department that the activities of the appellant are aimed at earning profit as it is carrying on activity in the nature of trade, commerce or business. The purpose of appellant is making profit and also there is no…