Upper Ganges Sugar Mills Ltd. v. CIT

93 Taxmann 645Supreme Court of India1997#4757 most cited

What is Upper Ganges Sugar Mills Ltd. v. CIT authority for?

An institution or fund is deemed to be one to which section 80G applies even if it incurs expenditure of a religious nature not exceeding five per cent. of its total income, overriding Explanation 3 to section 80G(5)(ii).

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Upper Ganges Sugar Mills Ltd. v. CIT · section 80G(5B) · section 80G(5)(ii) · Explanation 3 · religious expenditure · charitable trust · exemption

Also reported as

227 ITR 578

Sections most often in play

Section 80G(5)Section 80G(5B)Section 2(15)Section 80GSection 80G(5)(iii)Section 12ASection 80G(5)(ii)Section 10AB

Issues it is cited on

section 80g(5b)section 14(2)section 2(17)section 62section 80g(5)(ii)section 115bbcsection 80g(2)anonymous donationsection 11(1)(d)section 11(5)corpus fundaccumulation of income

Judgments citing Upper Ganges Sugar Mills Ltd. v. CIT

Shri Shruthiparampara Gurukulam, Bangalore vs. ITO, Ward-3, Exemptions, Bangalore

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

ITA 1082/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1082, 1083/Bang/2022 Assessment Years : NA Vs. ITO, Shri Shruthiparampara Gurukulam, Ward – 3, No.19/1 Shankar Residency, 7th A Main, Exemptions, 8th Cross, Srinidhi Layout, J P Nagar 8th Phase, Bengaluru. Bengaluru – 560 062. PAN : ABCTS 0777 P ASSESSEE RESPONDENT Assessee by : Shri. Sudheendra, Advocate Revenue by : Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.01.2023 Date of Pronouncement : 09.01.2023 O R D E R Per N. V. Vasudeva…

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)

…nt will take effect from the 1st day of April,2000 and apply in relation to assessment year 2000-2001 and subsequent years”. d. It is worthwhile to mention that the decision of Hon’ble Supreme Court in the case of Upper Ganges Sugar Mills Ltd. v/s CIT (1997) 227 ITR 578 (SC) was passed on 4th August, 1997 i.e. much before the amendment made by Finance Act, 1999 by 12 inserting sub-section (5B) in section 80G and would not be applicable to the facts of the present case. Taking into account the amendment made by Finance Act, 1999 by inserting sub section (5B) to section 80G, it can be said that sub-section (5B)…

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)

…of Mandi Barnala, to provide for the accommodation of learned Sadhus, Saints and Preists, for the propagation and dissemination of Dharmik Shiksha.” He also relied on the judgement of Hon'ble Apex Court in the case of Upper Ganges Sugar Mills Ltd. reported in 227 ITR 578 (SC) wherein it was held that even if one object is wholly or substantially religious in nature, the institution is not eligible for approval under Section 80G of the Act. Reliance was also placed on the judgment of the Hon'ble Madras High Court in the case of East India Industries (Madras) Pvt. Ltd. reported in (1997) 65 ITR 611. Accordingly, th…

The Director of Income Tax vs. C B C I Society for Medical Education

In the result, we do not find any merit in the

ITA/453/2010HC Karnataka12 Mar 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 260Section 260ASection 80Section 80GSection 80G(5)(iii)

…(Exemptions). In support of the aforesaid submission, learned counsel for the Revenue has placed reliance on the decision of the Hon’ble Supreme Court in the case of UPPER GANGES SUGAR MILLS LIMITED ETC. VS. COMMISSIONER OF INCOME TAX reported in (1997) 227 ITR 578 (SC). 5. On the other hand, learned senior counsel for respondent submitted that ever since the date of registration, till 2006, the Society enjoyed the exemption under Section 80G(5)(iii) of the Act. However, dealing with the application for renewal for the year 2009, the Director of Income Tax (Exemptions) has taken an erroneous view.…

Ramachand Motichand Shah Educational & Cultural Trust, Bijapur vs. CIT, Belgaum

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

ITA 924/BANG/2014[N.A.]Status: DisposedITAT Bangalore09 Oct 2015

Bench: Shri Vijaypal Rao & Shri Jason P Boazramachand Motichand Shah Educational & Cultural Trust, Sunita Nivas, Bijapur Road, Indi Bijapur-586 209. . Appellant Vs. The Commissioner Of Income-Tax, Belgaum. . Respondent Appellant By : Shri Ramasubramaniyan, Ca Respondent By : Shri Saravanan, Jcit Date Of Hearing : 15-09-2015 Date Of Pronouncement : 09-10-2015 O R D E R

For Appellant: Shri Ramasubramaniyan, CAFor Respondent: Shri Saravanan, JCIT
Section 11Section 12ASection 13Section 80G

…bjects that it prescribed the object of the institution of religious nature. Accordingly, the Commissioner has denied the grant of recognition u/s 80G by following the decision of the Hon’ble Supreme Court in the case of Upper Ganges Sugar Mills Ltd. Vs. CIT, 227 ITR 578. 4. Before us the learned AR of the assessee submitted that the application of the assessee was rejected by the Commissioner on the ground that as per clasue-13 of the trust deed which contains the objects of the assessee trust, the Commissioner found that the objective of the trust is for the promotion of Jain religion and, ITA No.924/B/14 4…