Trustees of Shri Kot Hindu Stree Mandal v. CIT

209 ITR 396High Court1994#1415 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 367,368 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

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2226/DEL/2010[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. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2073/DEL/2010[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…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2072/DEL/2010[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. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2071/DEL/2010[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 Modi Industries Ltd, Modinagar

In the result, the appeals of the assessee are allowed

ITA 2054/DEL/2010[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…

National Industrial Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1871/DEL/2010[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. Sir Shadi Lal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1864/DEL/2010[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…

National Industrial Corporation Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1658/DEL/2010[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. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1044/DEL/2010[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. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1043/DEL/2010[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…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1042/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

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…

Audit Bureau of Circulations, Mumbai vs. Addl DIT (E) RG-II, Mumbai

In the result, the appeals filed by the assessee is hereby partly allowed

ITA 5681/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Jul 2018AY 2011-12

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil Nahta (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)
Section 11Section 12ASection 143(2)Section 2(15)Section 25

…itled as Bombay Presidency Golf Club Ltd. Vs. DIT (Ex.) (23 taxmann.com 319) (Mum ITAT), Hiralal Bhagwati Vs. CIT (246 ITR 188) (2000) (Bom. High Court), Bar 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 ITA. No. 6393/M/16&5681/M/15 A.Ys. 2012-13& 2011-12 passed by the CIT(A) in question. Wi…

ITO (E) 1(3), Mumbai vs. Indian Insitution of Industrial Engineering, Navi Mumbai

ITA 6628/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Mar 2018AY 2012-13

Bench: Shri G.S Pannu, Am & Shri Ravish Sood, Jm

For Appellant: Shri Jayant R. Bhatt, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 12ASection 143(2)Section 143(3)

…en in the assesses own case for A.Y 2011-12, wherein his predecessor relying on the judgments of P a g e | 5 ITO Vs. Indian Institute of Industrial Training the Hon’ble High Court of Bombay in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT (1994) 209 ITR 396 (Bom) and CIT Vs. WIAA Club Ltd. (1982) 136 ITR 569 (Bom), had held that the A.O was not justified in taxing the entrance fees received from the students by treating the same as revenue receipts and thus not granting exemption under Sec.11 in respect thereof. The CIT(A) being of the view that as the facts during the year under consideration remai…

ITO (E) 1(3), Mumbai vs. Indian Institute of Industrial Engineering, Navi Mumbai

ITA 3817/MUM/2015[2011-12]Status: DisposedITAT Mumbai31 Aug 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm

For Appellant: Shri Jayant R. Bhatt, A.RFor Respondent: Shri Saurabh Kumar Rai, D.R
Section 12ASection 143(2)Section 143(3)

…in the ‘balance sheet’ would even otherwise be exempt under the provisions of Sec. 11. The CIT(A) in support of his aforesaid view relied on the judgment of the Hon’ble High Court of Bombay in the case of Trustees of Shri Kot Hindu Stree Mandal Vs. CIT (1994) 209 ITR 396 (Bom). The CIT(A) on the basis of his aforesaid observations concluded that the A.O had erred in taxing the one time entrance fees of Rs. 59,87,450/- (supra) collected by the assessee trust from the students by treating the same as revenue receipts, and not granting exemption under Sec. 11 in respect thereof. The CIT(A) thus deleted the addition…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1578/MUM/2017[2004-05]Status: DisposedITAT Mumbai17 May 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…Export Corporation Council and hence, the decision of the ITAT in the said case ought to apply to the present case. Reliance was also placed on the decision of the Hon’ble Jurisdictional High Court in the case of Trustees of Shrikot Hindstree Mandal vs. CIT, 209 ITR 396 in support of the plea that the entrance fees are exempt from tax. 3. We have considered the rival submissions. We find that as per page 2 of the assessment order, an amount of Rs. 51,32,000/- received as subscriptions from members have been treated by the assessee as its income and exemption have been claimed to the extent they are applied to t…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1577/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…Export Corporation Council and hence, the decision of the ITAT in the said case ought to apply to the present case. Reliance was also placed on the decision of the Hon’ble Jurisdictional High Court in the case of Trustees of Shrikot Hindstree Mandal vs. CIT, 209 ITR 396 in support of the plea that the entrance fees are exempt from tax. 3. We have considered the rival submissions. We find that as per page 2 of the assessment order, an amount of Rs. 51,32,000/- received as subscriptions from members have been treated by the assessee as its income and exemption have been claimed to the extent they are applied to t…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1576/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…Export Corporation Council and hence, the decision of the ITAT in the said case ought to apply to the present case. Reliance was also placed on the decision of the Hon’ble Jurisdictional High Court in the case of Trustees of Shrikot Hindstree Mandal vs. CIT, 209 ITR 396 in support of the plea that the entrance fees are exempt from tax. 3. We have considered the rival submissions. We find that as per page 2 of the assessment order, an amount of Rs. 51,32,000/- received as subscriptions from members have been treated by the assessee as its income and exemption have been claimed to the extent they are applied to t…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. DDIT (E) 1(2), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1575/MUM/2017[2011-12]Status: DisposedITAT Mumbai17 May 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…Export Corporation Council and hence, the decision of the ITAT in the said case ought to apply to the present case. Reliance was also placed on the decision of the Hon’ble Jurisdictional High Court in the case of Trustees of Shrikot Hindstree Mandal vs. CIT, 209 ITR 396 in support of the plea that the entrance fees are exempt from tax. 3. We have considered the rival submissions. We find that as per page 2 of the assessment order, an amount of Rs. 51,32,000/- received as subscriptions from members have been treated by the assessee as its income and exemption have been claimed to the extent they are applied to t…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1573/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2017AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…Export Corporation Council and hence, the decision of the ITAT in the said case ought to apply to the present case. Reliance was also placed on the decision of the Hon’ble Jurisdictional High Court in the case of Trustees of Shrikot Hindstree Mandal vs. CIT, 209 ITR 396 in support of the plea that the entrance fees are exempt from tax. 3. We have considered the rival submissions. We find that as per page 2 of the assessment order, an amount of Rs. 51,32,000/- received as subscriptions from members have been treated by the assessee as its income and exemption have been claimed to the extent they are applied to t…

Rajasthan Club, New Delhi vs. ADIT(E), New Delhi

In the result, appeal of the assessee is allowed

ITA 2649/DEL/2010[2002-03]Status: DisposedITAT Delhi19 Oct 2016AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2002-03 Vs. Adit(E), Inv. Circle-Ii, New Rajasthan Club, Dp-22, Pitampura, New Delhi Delhi Pan : Aaatr6043G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & P.K. Kamal, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 10.08.2016 Date Of Pronouncement 19.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 22/03/2010 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2002-03 Raising Following Grounds: “ 1. The Appellant, Rajasthan Club Is Engaged In Charitable Activity During The Financial Year 2001-02. The Appellant Is A Regular Income Tax Assessee & Assessed To Income Tax For The Last Several Years. All Income, Assets & Investments Are Disclosed To Income Tax Department In Regular Income Tax Returns. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer & Commissioner Of Income Tax (Appeal) Was Incorrect & Unjustified In Making A Reference Of The Property In This Case To The Valuation Officer Without Any Reason Basis & Evidence.

Section 11Section 12ASection 143(3)

…ative of the assessee submitted that there was no valid legal justification for making addition of membership fee as same was exempt from tax in view of the following judgments: 1. 138 DTR 145 (Bom) CIT Vs. Shree Parleshwar Cooperative Housing Society Ltd. 2. 209 ITR 396 (Bom) Trustees of Sh. Kot Hindu Stree Mandal Vs. Commissioner of Income Tax 9.2 On the other hand, the learned Sr. Departmental Representative relied on the authorities below and submitted that the order of the learned Commissioner of Income-tax (Appeals) might be upheld on the issue in dispute. 9.3 We have heard the rival submissions and perused…