What is Trustees of the Tribune Press v. CIT authority for?

Charitable activities are not required to be provided for free to qualify for tax exemption. The nature of the charity, whether it provides something for nothing, is not a mandatory criterion for an activity to be considered charitable under section 2(15).

How many judgments cite Trustees of the Tribune Press v. CIT?

32 judgments on BharatTax cite Trustees of the Tribune Press v. CIT (7 ITR 415), spanning 2015 to 2026.

Which sections of the Income Tax Act does Trustees of the Tribune Press v. CIT come up under?

It is most often cited in judgments turning on Section 12A(1)(ac)(iii), Section 12AB, Section 2(15), Section 80G.

Trustees of the Tribune Press v. CIT (7 ITR 415)

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIONS,, CHENNAI

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…ses. Educational materials, staff remuneration and infrastructure entail cost. Surplus, if any, is ploughed back into the trust. There is no profit distribution. Reliance was placed on the decision of the Privy Council in In Re Trustees of the Tribune [1939] (7 ITR 415) (PC) wherein it was held that charity need not provide something for nothing. It was argued that eleemosynary character is not mandatory for an activity to qualify as charitable u/s. 2(15). 6. With regard to “medical relief” and “relief of the poor”, it was submitted the trust was constituted only in 2022. It is presently engaged in education, whi…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. BALAJI MEDICAL AND DIAGNOSTIC RESEARCH CENTRE

ITA/81/2025HC Delhi04 Apr 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 11Section 12ASection 2(15)Section 260A

…law arise in the captioned appeals. The appeals are, accordingly, dismissed. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 04, 2025 M 1 [Assistant Commissioner v. Surat Art Silk Cloth Manufacturers’ Association: (1980) 2 SCC 31; In re Trustees of the ‘Tribune’: (1939) 7 ITR 415 decided on 13.06.1939; Commissioners for Special Purposes of Income-tax v. Pemsel: (1891) 3 TC 53 (HL)] This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 15:03:08…

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…ite objects to claim exemption from tax as a religious and charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : South Place Ethical Society; Barralet v. Attorney General [1980] 3 All ER 918; [1980] 1 WLR 1565; 54 Tax Cas 446 applied. (iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not ex…

SREE DHARMA SASTHA HARIHARA SEVA CHARITABLE TEMPLE TRUST,ERUMELY vs. CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…ite objects to claim exemption from tax as a religious and charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : South Place Ethical Society; Barralet v. Attorney General [1980] 3 All ER 918; [1980] 1 WLR 1565; 54 Tax Cas 446 applied. (iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not ex…

KIZHAKKE KOVILAKOM TRUST,MALAPPURAM vs. THE CIT (EXEMPTION), KOCHI

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 80G(5)(vi)

…site objects to claim exemption from tax as a religious and charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : SOUTH PLACE ETHICAL SOCIETY; BARRALET V. ATTORNEY GENERAL [1980] 3 All ER 918; [1980] 1 WLR 1565; 54 Tax Cas 446 applied. (iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not ex…

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

…in color. The objects reflect the intent of the trust as observance of the tenets of Islam, but do not restrict the activities of the trust to religious obligations only and for the benefit of the members of the community. The Privy Council in Re The Tribune, 7 ITR 415 has held that in judging whether a certain purpose is of public benefit or not, the Courts must in general apply the standards of customary law and common opinion amongst the community to which the parties interested belong to. Therefore, it is pertinent to analyse whether the customary law would restrict the charitable disposition of the intended…

PATHEYA KAN SANSTHAN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 583/JPR/2019[2010-11]Status: DisposedITAT Jaipur13 Feb 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Anoop Singh,Addl.CIT

Section 11Section 12ASection 143(2)Section 143(3)Section 2Section 2(15)

…Batanagar Education and Research Trust, [2021] 129 taxmann. Com 30 (SC)/ 436 ITR 501(02-08-2021) 2. CIT vs SorabjiNusserwanji Pareek (1993) 66 Taxman 411 (Guj) 3. Trustee of the ‘Tribune’ in re – Lord Thankerton, Sir George Banking and Mr. M.E. Jayakar [1939] 7 ITR 415 (PC) 2.5 We have heard both the parties and perused the materials available on record. In this case, it is noted that the AO had disallowed the claim of the assessee trust u/s 11 of the Act which has been confirmed by the ld. CIT(A). Both the lower authorities had held that the assessee trust is not engaged in ‘’Education’’ and also the proviso to…

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…or institution. The Lahore High Court in Charitable Gadodia Swadeshi Stores v. CIT6, observed: “Viewed in its proper perspective, therefore, clause (ia) can be taken to apply only such business as is carried on behalf of religious or 3 (1939) 7 ITR 415 (hereafter “In Re: Trustees of the Tribune”). 4 In Commissioner of Income Tax v. P. Krishna Warriar, (1964) 8 SCR 36 : (1964) 53 ITR 176 this court, citing and relying on In re, Trustees of the Tribune [(1939) ITR 415 PC] held that: “This Court in J.K. Trust, Bombay v. Commissioner of Income Tax, Excess Profits Tax, Bombay [(1957) 32 ITR 535]…

IMC CHAMBER OF COMMERCE AND INDUSTRY (FORMERLY INDIAN MERCHANTS CHAMBER),MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, appeals filed by the assessee are allowed

ITA 6703/MUM/2017[2016-17]Status: DisposedITAT Mumbai27 Sept 2022AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble&

Section 10Section 2(15)Section 25

…not be submerged by the profit making motive; the latter should not masquerade under the guise of the former. …… ……… It is obvious that the exclusionary clause was added with a view to overcoming the decision of the Privy Council in the Tribune's case [1939] 7 ITR 415 (PC), where it was held that the object of supplying the community with an organ of educated public opinion by publication of a news paper was an object of general public utility and hence charitable in character even though the activity of publication of the newspaper was carried on on commercial lines with the object of earning profit. The public…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…ral public utility, it would remain charitable even if an incidental entry into the political domain for achieving that purpose, e.g., promotion of or opposition to legislation concerning that purpose, is contemplated. In In re Trustees. of the Tribune [1939] 7 ITR 415 , 425 (PC) the Judicial Committee of the Privy Council was called upon to Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. consider whether a trust created under a will to maintain a printing press and newspaper in an efficient condition, and to keep up the liberal policy of…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…ral public utility, it would remain charitable even if an incidental entry into the political domain for achieving that purpose, e.g., promotion of or opposition to legislation concerning that purpose, is contemplated. In In re Trustees. of the Tribune [1939] 7 ITR 415 , 425 (PC) the Judicial Committee of the Privy Council was called upon to Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. consider whether a trust created under a will to maintain a printing press and newspaper in an efficient condition, and to keep up the liberal policy of…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…ral public utility, it would remain charitable even if an incidental entry into the political domain for achieving that purpose, e.g., promotion of or opposition to legislation concerning that purpose, is contemplated. In In re Trustees. of the Tribune [1939] 7 ITR 415 , 425 (PC) the Judicial Committee of the Privy Council was called upon to Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. consider whether a trust created under a will to maintain a printing press and newspaper in an efficient condition, and to keep up the liberal policy of…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…ral public utility, it would remain charitable even if an incidental entry into the political domain for achieving that purpose, e.g., promotion of or opposition to legislation concerning that purpose, is contemplated. In In re Trustees. of the Tribune [1939] 7 ITR 415 , 425 (PC) the Judicial Committee of the Privy Council was called upon to Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. consider whether a trust created under a will to maintain a printing press and newspaper in an efficient condition, and to keep up the liberal policy of…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18