Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu (

172 ITR 698High Court1988#1863 most cited

What is Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu ( authority for?

Income received by a trust from sources like extra fees can be taxed at the maximum marginal rate, while other income remains eligible for exemption under Section 11 of the Income Tax Act.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs. Sarla Devi Sarabai Trust · 172 ITR 698 · Section 11 · exemption · trust income · maximum marginal rate · extra fees · taxable income

Sections most often in play

Section 11Section 10(23C)Section 11(1)(a)Section 11(5)Section 12ASection 12A(1)(ac)(i)Section 12A(a)Section 12AA

Issues it is cited on

application of incomesection 11indiainterest

Judgments citing Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu (

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…vs. Birla Janahit Trust 208 ITR 372 (Cal) ix) CIT vs. Ganga Charity Trust Fund (1986) 162 ITR 612 (Guj) x) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 494 (Bom) xi) CIT vs. Hindusthan Charity Trust 139 ITR 913 (Cal) xii) CIT vs. Sarladevi Sarabhai Trust 172 ITR 698 xiii) CIT vs. Shri Ram Memorial Foundation 269 ITR 35 (Del) xiv) CIT vs. Agricultural Produce and Market Committee 291 ITR 419 xv) CIT vs. Sun Engineering Works (P) Ltd. 198 ITR 297 (SC) xvi) CIT vs. Arya Vysya Kalyana Nilaya Sangam 159 ITR 324 (AP) xvii) Ramjanki Tapovan mandir vs. CIE(E) and Anr. 451 ITR 458 (Jha) xviii) CIT vs. Sarvodaya Ilakk…

Commissioner of Income Tax vs. M/S Jamnalal Bajaj Foundation

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…t‖ in section 11(3)(c) of the Act and it cannot be assumed that the Legislature has postulated a different test for utilisation of the accumulated income. As observed by the Gujarat High Court in the case of CIT v. Sarladevi Sarabhai Trust (No. 2), [1988] 172 ITR 698, the expression, ―utilisation‖ does not mean that the entire amount has to be spent forthwith. We agree with the above observation of the Gujarat High Court. 22. That apart, the assessee-trust by handing over the money to M. Ct. M. Chidambaram Foundation has completely lost its title and dominion over the accumulated money in question. Furth…

Commissioner of Income Tax vs. M/S Jamnalal Bajaj Foundation

ITA-808/2017HC Delhi31 May 2024
Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…t‖ in section 11(3)(c) of the Act and it cannot be assumed that the Legislature has postulated a different test for utilisation of the accumulated income. As observed by the Gujarat High Court in the case of CIT v. Sarladevi Sarabhai Trust (No. 2), [1988] 172 ITR 698, the expression, ―utilisation‖ does not mean that the entire amount has to be spent forthwith. We agree with the above observation of the Gujarat High Court. 22. That apart, the assessee-trust by handing over the money to M. Ct. M. Chidambaram Foundation has completely lost its title and dominion over the accumulated money in question. Furth…

M/S. Dr. M Nagaraju & Renuka Nagaraju Charitable Trust (R), Bengaluru vs. Income Tax Officer, (Exemptions), Ward-2, Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 519/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 250Section 250(4)

…ssee to the extent of Rs.Rs.91,53,000 cannot be regarded as application of income. The AO relied on the following decisions and made addition of Rs.91,53,000:- - CIT v. Shamnur Savithramma[2011] 11 taxmann.com 59 (Kar) - CIT v. Sarladevi Sarabhai Trust No.2, 172 ITR 698 (Guj) - CIT v. Shriram Memorial Foundation, 269 ITR 35 (Del) - CIT v. Hindusthan Charity Trust, 139 ITR 913 (Cal) - CIT v. U.P. Forest Corporation, 220 ITR 945 (SC) - ITO(E) v. M/s. The Trust Association of the Advent Christian Conference of India Pvt. Ltd. (ITAT, Chennai) 3. The assessee filed appeal before the CIT(Appeals). The CIT(Appeals) is…

Give Foundation, Bangalore vs. The Dy.CIT, Circle-1(Exemption), Ahmedabad

In the result, the primary matter involved in all the Assessment

ITA 795/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 11Section 12ASection 2(15)Section 234BSection 25Section 251(2)Section 270ASection 8

…ritable or religious purpose and apply its income for said purpose but benefit of application cannot be claimed if it is found that funds are being diverted for non-charitable purposes. In the case of CIT v. Sarladevi Sarabhai Trust No. 2 [1988] 40 Taxman 388/172 ITR 698 (Guj), the High Court held that when a donor-trust which is itself a charitable and religious trust donates its income to another trust, provisions of Section 11(1)(a) can be said to have been met out by such donor-trust and the donor- Give Foundation vs. DCIT Asst.Year –2017-18 - 4– trust can be said to have applied its income for religious and…

Deputy Commissioner of Income Tax, Pune vs. Mukund Bhavan Trust, Pune

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)

…would amount to an application of Income or Charitable purposes by the donor Trust and the same would be entitled to exemption under Section 11. Reiterating this View, the Gujarat High Court held in the case of CIT Vs. Sarladevi Sarabhai Trust, (No.2) (1988) 172 ITR 698 that such a donation would constitute application for religious or charitable purposes, even if it was towards the corpus of the other Trust. Similar is the decision of the Delhi High Court in CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35. (iii) I have considered the submission of the appellant and gone through the provision of Section 60…

Principal Commissioner of Income Tax vs. M/S.E City Projects Lucknow (P) Ld

ITA/85/2018HC Orissa05 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Jeevan Deep Trust, Mumbai vs. CIT (Exemption), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1439/MUM/2021[2013-14]Status: DisposedITAT Mumbai30 Jun 2022AY 2013-14
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 13(3)Section 147Section 148Section 263

…d that the provisions of sec.13 are not attracted, since there is no element of receipt of any personal benefit by the trustees. In support of its objections, the assessee placed its reliance on the following case laws:- (a) CIT vs. Sarla Devi Sarabhai Trust (172 ITR 698)(Guj) (b) CIT vs. Shri Ram Memorial Foundation Trust (269 ITR 35)(Del.) (c) Hamdard Laboratories (India) & Anr (379 ITR 393)(Delhi). 2.2 Though the AO disposed of the objections raised by the assessee, it is pertinent to note that the AO did not address the objections raised on the above discussed two points. Thereafter, the AO completed the ass…

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

The Indian Cultural Research Trust, Chennai vs. ITO, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

ITO, Chennai vs. M/S. Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

ITO, Chennai vs. The Indian Cultural Research Trust, Chennai

In the result, all the appeals filed by the Revenue are allowed

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

…s is an incidental activity and the surplus is used for charitable activities. The Appellant had made donation to another charitable "trust which is also application as per instruction no. 1132 dated 5.1.1978 as extracted from CIT Vs. Sarladevi Sarabhai Trust 172 ITR 698 Guj., and the AO's finding that the Appellant had not applied or applied minimum of the gross receipts is factually not correct. A Charitable Trust can make donation to another Charitable Trust having 16 I.T.A. Nos. 586/Chny/15, 2976-2978/Chny/16 & 3018-3020/Chny/16 12A registration and 80G and such amount of donation will be application of inc…

Commissioner of Income Tax, (Exemptions) Kolkata vs. Nawal Kishore Kejriwalcharity Trust

The appeals are dismissed and substantial questions

ITAT/84/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

…2018, the tribunal pointed out that prior to 1st April, 2018, the money donated as corpus, will amount to application of income. The tribunal took note of the decision in the case of Commissioner of Income Tax vs. Sarladevi Sarabhai Trust reported in [1988] 172 ITR 698. The tribunal also faulted the CIT(E) for having cancelled the registration with retrospective effect as being without jurisdiction. Thereafter, 8 the tribunal elaborately examined the facts and pointed out that at the inception, the CIT(E) was satisfied with the genuineness of the activities and granted registration to the assessee and befor…

Commisioner of Income Tax (Exemptions ) Kolkata vs. Harsh Vardhan Charity Trust

The appeals are dismissed and substantial questions

ITAT/93/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

…2018, the tribunal pointed out that prior to 1st April, 2018, the money donated as corpus, will amount to application of income. The tribunal took note of the decision in the case of Commissioner of Income Tax vs. Sarladevi Sarabhai Trust reported in [1988] 172 ITR 698. The tribunal also faulted the CIT(E) for having cancelled the registration with retrospective effect as being without jurisdiction. Thereafter, 8 the tribunal elaborately examined the facts and pointed out that at the inception, the CIT(E) was satisfied with the genuineness of the activities and granted registration to the assessee and befor…

Commissioner of Income Tax (Exemptions), Kolkata vs. Kishore Kanti Khandelwal Charity Trust

The appeals are dismissed and substantial questions

ITAT/94/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

…2018, the tribunal pointed out that prior to 1st April, 2018, the money donated as corpus, will amount to application of income. The tribunal took note of the decision in the case of Commissioner of Income Tax vs. Sarladevi Sarabhai Trust reported in [1988] 172 ITR 698. The tribunal also faulted the CIT(E) for having cancelled the registration with retrospective effect as being without jurisdiction. Thereafter, 8 the tribunal elaborately examined the facts and pointed out that at the inception, the CIT(E) was satisfied with the genuineness of the activities and granted registration to the assessee and befor…

Commissioner of Income Tax, (Exemptions), Kolkata vs. Akling Charity Trust

The appeals are dismissed and substantial questions

ITAT/85/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

…2018, the tribunal pointed out that prior to 1st April, 2018, the money donated as corpus, will amount to application of income. The tribunal took note of the decision in the case of Commissioner of Income Tax vs. Sarladevi Sarabhai Trust reported in [1988] 172 ITR 698. The tribunal also faulted the CIT(E) for having cancelled the registration with retrospective effect as being without jurisdiction. Thereafter, 8 the tribunal elaborately examined the facts and pointed out that at the inception, the CIT(E) was satisfied with the genuineness of the activities and granted registration to the assessee and befor…

Commissioner of Income Tax (Exemptions ) Kolkata vs. Alwar Charity Trust

The appeals are dismissed and substantial questions

ITAT/86/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

…2018, the tribunal pointed out that prior to 1st April, 2018, the money donated as corpus, will amount to application of income. The tribunal took note of the decision in the case of Commissioner of Income Tax vs. Sarladevi Sarabhai Trust reported in [1988] 172 ITR 698. The tribunal also faulted the CIT(E) for having cancelled the registration with retrospective effect as being without jurisdiction. Thereafter, 8 the tribunal elaborately examined the facts and pointed out that at the inception, the CIT(E) was satisfied with the genuineness of the activities and granted registration to the assessee and befor…