Umaid Charitable Trust v. UOI

307 ITR 226High Court2008#9241 most cited

What is Umaid Charitable Trust v. UOI authority for?

The distinction between religious and charitable purposes is not a watertight compartment; the Income-tax Department cannot deny renewal of a trust's charitable status under section 80G merely because one expenditure might be termed religious, unless the trust deed explicitly limits spending to a particular religion.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Umaid Charitable Trust v. UOI · 307 ITR 226 · religious purposes · charitable purposes · section 80G · trust deed · income tax exemption · renewal of trust · charitable trust status

Judgments citing Umaid Charitable Trust v. UOI

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)

…Maharashtra to perform pooja of Lord Aryanashwar and to celebrate various utsavs and the trust has also been registered u/s.12A of the I.T. Act. 14. We find the Hon’ble Rajasthan High Court in the case of Umain Charitable Trust Vs. Union of India reported in 307 ITR 226 has observed as under (Short notes) : “The line of distinction between religious purposes and charitable purposes is very thin and no watertight compartment between the two activities can be established. Unless the objective of the charitable trust in question itself is to spend its income for a particular religion and it is so found in the trust…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM , vk;dj vihy la-@ITA No. 695 & 696/JPR/2024 Vardhman Sathanakvasi Jain cuke The CIT Exemption, Vs. Sravak Sangh Jaipur. Sravak Sangh Social Wrok Shg NGO Sec. Mahaveer, Bhawan Pandal Lokhan Kotri, Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQAS5068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (C.A.) jktLo…

Margdarshan Foundation, Bangalore vs. Deputy Commissioner of Income-Tax (Exemptions), Circle-1, Bangalore

ITA 769/BANG/2024[2023-24]Status: DisposedITAT Bangalore27 Jun 2024AY 2023-24

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sudheendra .B.R, AdvocateFor Respondent: Shri Senthil Kumar .N, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 768 & 769/Bang/2024 Assessment Year : 2023-24 M/s. Margdarshan Foundation, 167, K Kamraj Road, Sivan Chetty Gardens S.O, Bangalore North, Bangalore - 560 042. PAN: AAITM1917G APPELLANT Vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Bangalore. RESPONDENT Assessee by : Shri Sudheendra .B.R, Advocate Revenue by : Shri Senthil Kumar .N, CIT-DR Date of Hearing : 06-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEM…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1085/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…the assessee-trust had not constructed a prayer hall or other place of worship, which are exclusively religious activities. Further, the learned AR submitted that the Hon’ble Rajasthan High Court in the case of Umaid Charitable Trust v. UOI reported in (2008) 307 ITR 226 (Raj.) had distinguished the judgment of the Hon’ble Apex Court in the case of CIT v. Upper Ganges Sugar Mills Ltd. reported in (1997) 93 taxmann 65 (SC) relied on by the CIT(E). 5. The learned Departmental Representative, on the other hand, by relying on the order of the Cochin Bench of the Tribunal in the case of Kasyapa Veda Research Foundati…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

In the result, the appeals filed by the assessee-trust are allowed

ITA 1084/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…the assessee-trust had not constructed a prayer hall or other place of worship, which are exclusively religious activities. Further, the learned AR submitted that the Hon’ble Rajasthan High Court in the case of Umaid Charitable Trust v. UOI reported in (2008) 307 ITR 226 (Raj.) had distinguished the judgment of the Hon’ble Apex Court in the case of CIT v. Upper Ganges Sugar Mills Ltd. reported in (1997) 93 taxmann 65 (SC) relied on by the CIT(E). 5. The learned Departmental Representative, on the other hand, by relying on the order of the Cochin Bench of the Tribunal in the case of Kasyapa Veda Research Foundati…

Shiromani Gurdwara Parbandhak Committee vs. Commissioner of Income Tax-I

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

…ITR 17 (P&H) c. Sri MarudharKesariSthanakwasi Jain Yadgar Samiti Trust V/s Union of India (2005) 273 ITR 475 (Raj.) d. MishrilalGordhanlal Batra charitable trust v/s Union of India (2008) 307 ITR 221(RAJ.). e. Umaid Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP) g. Tirumala Tirupathi Devasthanam vs CCIT (2001) 251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention that as per paragraph 2.3 of Order of Ld CIT, the only issue…

M/S Om Sat Sanatan Geeta Bhawan Trust, Barnala vs. CIT (E), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 639/CHANDI/2019[2018-19]Status: DisposedITAT Chandigarh30 Apr 2021AY 2018-19
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandip Dahiya (CIT-DR)
Section 12ASection 80GSection 80G(5)(vi)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA No. 639/Chd/2019 "नधा"रण वष" / Assessment Year : 2018-19 M/s Om Sat Sanatan Geeta Bhawan बनाम The Commissioner of Income Tax Trust, (Exemption), Geeta Bhawan Road, Barnala, Chandigarh. Punjab-148101. "थायी लेखा सं./PAN NO: AAATO1170H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Adv. राज"व क" ओर से/ Revenue by : Shri Sa…

Shri Kaila Devi Temple Trust, Jaipur vs. Commissioner of Income Tax, Exemptions, Jaipur

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

ITA 657/JPR/2017[2017-18]Status: DisposedITAT Jaipur03 Oct 2017AY 2017-18

Bench: The Ld Cit(E) On 22.12.2016 Seeking Approval Under Section 80G Of The Act. Shree Kaila Devi Temple Trust Vs. Vs. Cit(E)

For Appellant: Shri N.S. Vyas (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 12ASection 80GSection 80G(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 657/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shree Kaila Devi Temple Trust, The Commissioner of Vs. Karauli House, New Sanganer Road, Income Tax Jaipur. (exemptions), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATK3696E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri N.S. Vyas (C.A.) jktLo dh vksj ls@ Revenue…

Ministry of Compassion India, Jaipur vs. Commissioner of Income Tax- Exemptions, Jaipur

In the result, both the appeals are allowed for statistical purposes

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)
Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

…une (CNI) Vs. CIT (2015) 42 ITR (Trib.) 0348 (Pune) decision dated 31.03.2015 • CIT Vs. Christian Medical College (2015) 374 ITR 0017 (P&H) • Shiv Mandir Devsttan Panch Committee Sansthan Vs. CIT (2012) 79 DTR 276 (Nag.) • Umaid Charitable Trust Vs. UOI& Ors. 307 ITR 226 (2008) (Raj.) In view of the above, it was submitted that the Ld CIT be directed to grant registration u/s 12A and approval u/s 80G(5)(vi) of the IT Act, 1961 to the 4. The ld. CIT DR opposed the submission of the Ld. AR and submitted that from the reading of the object clause of the assessee trust as highlighted by the Ld. CIT(E), it is clear th…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…fficer may strictly be quashed. The following are the other decisions to the same effect: (Bom) B. N.N. Desai Charitable Trust Vs CIT, 246 ITR 452 (Guj) C. Orpat Charitable Trust Vs. CIT 256 ITR 690 (Guj) D. Umaid Charitable Trust Vs Union of India and others 307 ITR 226 (Raj) E. ITO Vs Trilok Tirath Vidavati Chuttani Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of section 13(3) of the IT Act, 1961 for the payments made to specified person on…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…fficer may strictly be quashed. The following are the other decisions to the same effect: (Bom) B. N.N. Desai Charitable Trust Vs CIT, 246 ITR 452 (Guj) C. Orpat Charitable Trust Vs. CIT 256 ITR 690 (Guj) D. Umaid Charitable Trust Vs Union of India and others 307 ITR 226 (Raj) E. ITO Vs Trilok Tirath Vidavati Chuttani Charitable Trust 90 ITD 569 (Chd) F. Ananda Marga Pracharaka Sangha Vs CIT 218 ITR 254 (Cal.) 4. The Assessing Officer has denied the exemption u/s. 11 of the IT Act, 1961 to the society for violation of the provision of section 13(3) of the IT Act, 1961 for the payments made to specified person on…