Trustees of Shri Kot Hindu Stree Mandal v. CIT

209 ITR 396High Court1994#1416 most cited

What is Trustees of Shri Kot Hindu Stree Mandal v. CIT authority for?

Membership fees and subscription amounts received by a trust or society from its members are not considered 'voluntary contributions' under Section 12 of the Income-tax Act, as they are not gratuitous payments or gifts but are made with consideration.

80

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Trustees of Shri Kot Hindu Stree Mandal v. CIT · 209 ITR 396 · Section 12 · voluntary contributions · membership fees · subscription amounts · charitable trust income · trust society members · gratuitous payment · income exemption charitable trust · Section 12A · Section 12AB

Sections most often in play

Section 12Section 12A(1)(ac)(iii)Section 12AB

Judgments citing Trustees of Shri Kot Hindu Stree Mandal v. CIT

JAINS GREENS ACRES FLAT OWNERS ASSOCIATION,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

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

ITA 861/CHNY/2024[-]Status: DisposedITAT Chennai23 Aug 2024

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.861/Chny/2024 Jains Green Acres Flat Owners Vs. The Commissioner Of Income Association, No. 91, Jains Green Acres, Tax (Exemption), Aayakar Bhavan, - Dargha Road, Zamin Pallavaram, Annexe Building, No. 121, Mahatma Chennai 600 043. Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aabtj1803F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 14.08.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.01.2024 Passed By The Ld. Commissioner Of Income Tax, (Exemption), Chennai.

For Appellant: Shri Shrenik Chordia, C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 12Section 12(1)(ac)Section 12ASection 12A(1)(ac)

…and submits that the issue on hand is covered by the above order of the Tribunal. 4. The ld. DR Shri R. Clement Ramesh Kumar, CIT placed on record the decision of the Hon’ble High Court of Bombay in the case of Trustees of Shri Kot Hindu Stree Mandal v. CIT 209 ITR 396 and argued that the membership and subscription amount received by the trust/society from its members cannot be characterised as voluntary contribution within the meaning of the said expression under section 12 of the Act. 5. Heard both the parties and perused the material available on record. Admittedly, the assessee by name itself suggests tha…

AUDIT BUREAU OF CIRCULATIONS,MUMBAI vs. ITO (E) 1(1), MUMBAI

In the result, the appeal of the assessee vide ITA No

ITA 6393/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Apr 2022AY 2012-13
For Appellant: Shri Sunil Nahta &For Respondent: Shri Mehul Jain
Section 11Section 13Section 13(8)Section 2(15)

…High Court), Bar 11 ITA No. 6393/Mum/2016 & ITA Nos.2040 to 2043/Mum/2019 AYs. 2009-10 to 2014-15 M/s Audit Bureau of Circulations Vs. ITO (Exemption)-1(1) Council of Maharashtra Vs. CIT (126 ITR 27) (1980) (Bom. H.C.), Shri Khot Hindu Steel Mandal Vs. CIT (209 ITR 396 (1993) (Bom High Court), Banglore Club Vs. CIT (29 taxmann.com 29) (2013) (SC) and CIT Vs. Wellington Sports Club (302 ITR 279) (2008) (Bom. High Court). However, on the other hand, the Ld. Representative of the department has strongly relied upon the order passed by the CIT(A) in question. With due regards to the contention raised by the Ld. Rep…

M/S. SIMBHAOLI SUGARS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 5572/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

ACIT, NEW DELHI vs. M/S. SIMBHAOLI SUGARS, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3001/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. U.P. DISTILLERY ASSOCIATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3211/DEL/2013[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. U.P. DISTILLERY ASSOCIATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3210/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. U.P. DISTILLERY ASSOCIATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3209/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. U.P. DISTILLERY ASSOCIATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3208/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. SVP INDUSTRIES LTD., MUZAFFARNAGAR

In the result, the appeals of the assessee are allowed

ITA 1657/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. SVP INDUSTRIES LTD., MUZAFFARNAGAR

In the result, the appeals of the assessee are allowed

ITA 1656/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. SVP INDUSTRIES LTD., MUZAFFARNAGAR

In the result, the appeals of the assessee are allowed

ITA 1655/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. SVP INDUSTRIES LTD., MUZAFFARNAGAR

In the result, the appeals of the assessee are allowed

ITA 1654/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. DCM SHRIRAM INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1652/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. DCM SHRIRAM INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1651/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. DCM SHRIRAM INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1650/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

DCIT, NEW DELHI vs. M/S. DCM SHRIRAM INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1649/DEL/2013[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

U.P. DISTILLERS ASSOCIATION PHD HOUSE,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 9/DEL/2012[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. SUPERIOR INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 722/DEL/2012[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. SUPERIOR INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 721/DEL/2012[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

M/S. SUPERIOR INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 720/DEL/2012[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…scription of Rs. 22.34 lakhs. The surplus of Rs. 4.88 lakhs is the unspent amount from out of the membership subscription received during the year under appeal. 238. The Hon'ble Bombay High Court in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT 209 ITR 396 has held that : “When a person pays membership fee or subscription to a society or a trust, he does not make a gift of the membership fee or subscription amount to the society. The amount of subscription paid by a member to the society can never be considered as gratuitous payment made by the member to the society or as a payment without any con…

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Trustees of Shri Kot Hindu Stree Mandal v. CIT (209 ITR 396) — Cited in 80 Judgments | BharatTax