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 (

Carmel Educational Trust, Pathanamthitta vs. DCIT, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly. This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

The ACIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly. This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

The ACIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly. This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Sri.Jose Thomas, Adoor P.O., Pathanamthitta vs. The ACIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

Mrs.Gracy Babu, Adoor P.O., Pathanamthitta vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) vs. Sheth Mafatlal Gagalbhai Foundation Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) vs. Alarippu (224 ITR 358(Delhi) 5. CIT vs. Sarla Devi Sarabai Trust (172 ITR 698 (Guj) Accordingly, that portion of extra fees received by the assessee-Trust is to be taxed at maximum marginal rate. The other income of the Trust is entitled to exemption u/s. 11 of the I.T. Act. And directed accordingly.This ground of appeals of the assessee is partly allowed. Ground No. 2 – Enhancement by CIT(A) : AYs 2004-05 to 2007-08…

The ITO, (Exemptions), Ward-1, Ahmedabad vs. M/S. Gujarat Institute of Chemical Technology, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 219/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.219/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, Gujarat Institute Of Chemical (Exemptions), Vs. Technology, Ward-1, Suraksha Sankool, Thaltej Ahmedabad. Gandhinagar Highway Thaltej, Ahmedabad-380054. Pan : Aaatg2481M

Section 12A

…registered charitable institution and it has given a donation to another registered charitable institution. Such donation to another charitable institution in an application of income. It has relied on various judgment such as CIT vs Sarladevi Sarabhai Trust 172 ITR 698 (Guj.), CIT vs Trustees of Jadi Trust 1331 IR 494 (Bom) etc. It has also further relied upon the CBDT Circular No.1132 of 5/1/1978 which has considered the donation given to another trust towards its charitable object is an application of income. 4.3 I have gone through the contention of the appellant as well as the CBDT circular and the judgment…

ITO (E), Delhi vs. Escorts Cardiac Diseases Hospital Society, New Delhi

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

ITA 4789/DEL/2016[2012-13]Status: DisposedITAT Delhi01 Jul 2019AY 2012-13

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2012-13

Section 11(2)Section 12ASection 80Section 80G

…another charitable institution or society is permissible in law and treated as application of income. The assessee relied on the following decisions :- 1) CIT vs. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) 2) CIT vs. Sarladevi Sarabhai Trust (1988) 172 ITR 698 (Guj.) 3) CIT vs. Hindustan Charity Trust (1983) 139 ITR 913 (Cal.) 4) CIT vs. Trustees of the Jadi Trust (1982) 133 ITR 393 (Bom.) 6. Based on the arguments advanced by the assessee the Ld. CIT(A) deleted the addition. While doing so he noted that the assessee had filed submissions on various occasions alongwith details as called for although p…

Winsome Foundation, Chandigarh vs. ACIT, C-1(1), Chandigarh

The appeals of the Assessee are dismissed

ITA 525/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh12 Jul 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…d not spent the donation during the year of receipt itself. The above position may kindly be brought to the notice of all officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case…

Winsome Foundation, Chandigarh vs. ACIT, C-1(1), Chandigarh

The appeals of the Assessee are dismissed

ITA 523/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh12 Jul 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…d not spent the donation during the year of receipt itself. The above position may kindly be brought to the notice of all officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case…

Winsome Foundation, Chandigarh vs. ACIT, C-1(1), Chandigarh

The appeals of the Assessee are dismissed

ITA 522/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh12 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Tej Mohan SinghFor Respondent: Sh. Yoginder Mittal
Section 11Section 11(2)Section 12ASection 148

…d not spent the donation during the year of receipt itself. The above position may kindly be brought to the notice of all officers working in your charge. The Hon’ble Gujarat High Court has held so in the case of CIT vs Sarla Devi Sarabhai Trust No.2 (1988) 172 ITR 698 and has been reiterated by the Hon’ble Allahabad High Court in the case of CIT vs J K Charitable Trust (1992) 196 ITR 31. The underlying ratio emerging is that utilization of income by others is also to be treated as application provided it is utilized for charitable purposes only, which is ensured if given to another charitable trust or in case…

ITO, Chennai vs. United Educational Foundation, Chennai

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of the Hon’ble Bombay High Court in the case CIT v Trustees of the Jadi Trust reported in 133 ITR 494 wherein it was held that “the trust t…

ITO, Chennai vs. Sri Venkateswara Educational & Health Trust, Chennai

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of the Hon’ble Bombay High Court in the case CIT v Trustees of the Jadi Trust reported in 133 ITR 494 wherein it was held that “the trust t…

ITO, Chennai vs. Mac Charities, Chennai

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of the Hon’ble Bombay High Court in the case CIT v Trustees of the Jadi Trust reported in 133 ITR 494 wherein it was held that “the trust t…

ITO, Chennai vs. Mac (Educational) Foundation, Chennai

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of the Hon’ble Bombay High Court in the case CIT v Trustees of the Jadi Trust reported in 133 ITR 494 wherein it was held that “the trust t…

ITO, Chennai vs. Mac Public Charitable Trust, Chennai

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

…Reliance was placed in the decision of the Hon’ble Delhi High Court in the case CIT v. Sri Ram Memorial Foundation Limited 269 ITR 35 which concurred with the decision of the Hon’ble Gujarat High Court in the case CIT v Sarladevi Sarabhai Trust reported in 172 ITR 698 wherein it was held that when the donor charitable trust donates its income to another charitable trust provisions of Sec 11(1)(a) can be said to have been met. ix. Reliance was also placed in the decision of the Hon’ble Bombay High Court in the case CIT v Trustees of the Jadi Trust reported in 133 ITR 494 wherein it was held that “the trust t…

St Joseph'S Convent Chandannagar Educatinal Socity., Kolkata vs. J.C.I.T. (OSD), Cir- 2, Hooghly

In the result, the appeal of the assessee is allowed

ITA 1695/KOL/2012[2009-10]Status: DisposedITAT Kolkata11 May 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Pinaki Mukherjee, JCIT(DR)
Section 11Section 12ASection 13Section 13(1)Section 13(3)(b)Section 143(3)

…under s. 11 (1) (a) of the 1. T. Act, but the propriety of the direction given by the Tribunal need not be dealt with in this reference.” (c ) Decision of the Hon’ble Gujarat High Court in the case of CIT vs Sarladevi Sarabhai Trust No. 2 reported in (1988) 172 ITR 698 (Guj) “In this case, question came up if the payment made by donation is an application. The court held it as application. The observation of the court is as follows: "'The word 'applied' is not defined by the Act. The dictionary meaning of the term 'apply' as given in Chambers 20th Century Dictionary, amongst others is 'to put to use." In this c…