← All Phrases

“Section 13(3)(cc)”

Section References (mined)Section 13Section 13(3)(cc)25 judgments

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

ITA 56/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Sept 2025AY 2017-18
Section 11Section 13(1)(c)Section 143(3)Section 250

navailable on record, we are of the considered view that the basic purpose of\nsection 13(1)(c) r.w.s. 13(2)(f) r.w.s. section 13(3)(cc) of the Act is to prohibit\nthe assessee Trust from transferring the benefit, inter alia, of any property of the\nTrust ... Section 13(1)(c) of the Income Tax Act, 1961", "Section 13(2)(f) of the Income Tax Act, 1961", "Section 13(3)(cc) of the Income Tax Act, 1961", "Section 143(3) of the Income Tax Act, 1961", "Section 250 of the Income Tax Act, 1961" ], "issues": "Whether

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

ITA 406/CHNY/2025[2011]Status: DisposedITAT Chennai25 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Mr. Kumar Chandan, JCITFor Respondent: Shri. Y.Sridhar, F.C.A
Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 143(1)Section 143(3)

following: I. Application Of Section 13(3) To Charitable Trusts: The AO in his assessment order u/s.143(3) dated 31.03.2014 has invoked section 13(3)(cc) and section 13(3)(e) to disallow air travel expenses of Rs.91,37,031/- and per diem and subsistence of Rs.1 ... persons listed in section 13 (3), the exemption under section 11 will not apply. Therefore to attract section 13(1) (c) read with section 13 (3) (cc) or 13 (3) (e) it should be established that the expenses which have been disallowed have enured for the benefit of any trustee/manager

INCOME TAX OFFICER, TIRUNELVELI vs. HEMLA TRUST, TIRUNELVELI

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

ITA 138/CHNY/2025[2017-18]Status: DisposedITAT Chennai08 May 2025AY 2017-18

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri V. Justin, CITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)Section 143(3)Section 250

held that the purchase of Tata Venture vehicle in the name of Shri V. Jayendran (being a specified person referred to in section 13(3)(cc) of the Act) by using funds of the assessee trust has benefited the trustee (Shri V. Jayendran) and hence, there is a violation committed ... facts of the case, I do not find that there had been any violation of the provision of Section 13(1)(c) r.w. section 13(3)(cc) of the Income Tax Act and therefore the treatment given by the Assessing Officer in the assessment order to treat the trust

DY. COMMISSIONER OF INCOME TAX (EXMP), GHAZIABAD vs. PARDADA PARDADI EDUCATIONAL SOCIETY, BULANDSHAHR

In the result, appeal of Revenue in ITA No

ITA 5149/DEL/2024[2018-19]Status: DisposedITAT Delhi05 May 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Manuj Sabharwal, AdvFor Respondent: Ms. Nimisha Singh, CIT- DR
Section 11Section 12ASection 13(1)(c)Section 13(2)(c)Section 13(3)Section 13(3)(cc)

case, assessee paid salary/rumination to Mrs. Renuka Gupta (CEO) of the trust, who falls under the categorisation of the specified person as per section 13(3)(cc). 3. The Ld. CIT(A) has erred in law and facts on relying on the decision of Hon'ble Karnataka High Court ... answered in favour of the Assessee and against the Revenue,” 12. We find that the Assessing Officer has invoked the provisions of section 13(3)(cc) r.w.s. 13(2)(c) of the Act without making any enquiry regarding the payments being made to the members were in excess of what

SARASWATI MUKUND EDUCATION SOCIETY ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION, THANE, MUMBAI

ITA 3316/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Feb 2025AY 2014-15

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kiran Unavekar
Section 11Section 13Section 13(1)(c)Section 13(3)Section 144BSection 147Section 250

Shri Deepak More and (b) making addition of INR.17,98,518/- by invoking contained in Section 13(1)(c)(ii) read with Section 13(3)(cc) of the Act and withdrawing the benefit exemption under section 11 of the Act in respect of the aforesaid surplus amount of INR.17

GURU KRISHNANAND CHARITABLE TRUST,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1, COIMBATORE, COIMBATORE

In the result, the appeals filed by the assesses in ITA Nos

ITA 129/CHNY/2024[2013-14]Status: DisposedITAT Chennai04 Dec 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनोज कुमार

GURU KRISHNANAND CHARITABLE,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1 CBE, COIMBATORE

In the result, the appeals filed by the assesses in ITA Nos

ITA 128/CHNY/2024[2012-13]Status: DisposedITAT Chennai04 Dec 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनोज कुमार

GURU KRISHNANAND CHARITABLE TRUST,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1, COIMBATORE, COIMBATORE

In the result, the appeals filed by the assesses in ITA Nos

ITA 127/CHNY/2024[2011-12]Status: DisposedITAT Chennai04 Dec 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनोज कुमार

SARASWATI MUKUND EDUCATION SOCIETY ,MUMBAI vs. ITO EXEMPTION , THANE

ITA 4010/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Nov 2024AY 2013-14

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Bhuvanesh V. KankaniFor Respondent: Shri Rajesh Kumar Yadav
Section 11Section 13Section 13(1)(c)Section 13(3)(cc)Section 144BSection 147Section 250

Shri Deepak More and (b) making addition of INR.7,26,352/- by invoking contained in Section 13(1)(c)(ii) read with Section 13(3)(cc) of the Act and withdrawing the benefit exemption under section 11 of the Act in respect of the aforesaid surplus amount of INR.7

CHILDREN WELFARE TRUST,FARIDABAD vs. ITO (EXEMPTIONS), FARIDABAD

ITA 1369/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

support of the judgment rendered by Hon'ble Supreme Court in Thanthi Trust to submit that the expressions 'Trust' and 'Institutions' referred in Section 13(3)(cc) and elsewhere are differently constituted and are not the same. The assessee also refers to the decision of the co-ordinate bench ... Trust. 11.1 We find force in such legal plea. In the light of decisions rendered, we hold that the provisions of Section 13(3)(cc) would not extend to manager( or her spouse) of the Trust. 11.2 The observations so made with reference to Section 13

CHILDREN WELFARE SOCIETY,FARIDABAD vs. DCIT(EXEMPTION) CIRCLE-2, CHANDIGARH

ITA 1368/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Oct 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Uschildren Welfare Trust Vs. Ito (Exemptions) 3-E, Park, Nit, Faridabad Faridabad Haryana-121001 Haryana Pan No.Aabtc6957B (Appellant) (Respondent) Vs. Ito (Exemptions) Children Welfare Society 3-E, Park, Nit, Faridabad Circle-2, Haryana-121001 Chandigarh Pan No.Aaaac0131F (Appellant) (Respondent) Assessee By Shri Pavan Ved, Adv. Shri Mohit Gupta, Ca & Shri Mirza Baig, Ca Revenue By Shri Narpat Singh, Sr. Dr Date Of Hearing: 08.10.2024 Date Of Pronouncement: 29.10.2024

Section 11Section 143(3)Section 250(6)Section 251(1)(a)

support of the judgment rendered by Hon'ble Supreme Court in Thanthi Trust to submit that the expressions 'Trust' and 'Institutions' referred in Section 13(3)(cc) and elsewhere are differently constituted and are not the same. The assessee also refers to the decision of the co-ordinate bench ... Trust. 11.1 We find force in such legal plea. In the light of decisions rendered, we hold that the provisions of Section 13(3)(cc) would not extend to manager( or her spouse) of the Trust. 11.2 The observations so made with reference to Section 13

MADHURIKA EDUCATIONAL & CHARITABLE TRUST,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the result the appeal of the assesse is partly allowed

ITA 641/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 Oct 2024AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.641/Chny/2024 ननिाारण वर्ा /Assessment Year: 2010-11 Madhurika Educational & Asst. Director Of Income Tax Charitable Trust, Vs. (Exemptions)-Iv, No.11, Millers Road, Kilpauk, Chennai-34 Chennai-600010. [Pan: Aaatm8627M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri D.Anand, Advocate. प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 30.07.2024 घोर्णा की तारीख /Date Of Pronouncement : 16.10.2024 आदेश / O R D E R Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Nfac/S/250/2023-24/1059541811(1) Dated 10.01.2024 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), National Faceless Appeal Center[Nfac], Delhi, For The Assessment Years 2010- 11. Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 10.01.2024 Passed By Nfac, Delhi. :- 2 -:

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(2)(C)Section 13(3)(cc)Section 13(3)(d)Section 164(3)Section 250

around two major issues. The first issue being denial of exemption u/s 11 by invocation of provisions of section 13(3)(d) and section 13(3)(cc) of the Act and the second being taxation of the security deposit of Rs.70 lakhs invoking provisions of section 13(1)( C ) r.w.s ... appellant through grounds of appeal No.2 to 6 denial of exemption u/s 11 by invocation of provisions of section 13(3)(d) and section 13(3)(cc) of the Act. The Ld. Counsel for the assesse informed that the appellant is a Public charitable Trust Constituted vide Deed of Declaration

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263

benefit of Trust income / property to interested persons referred to u/s.13(3)(cc) of the Jaya Educational Trust :: 7 :: Act. The provisions of section 13(3)(cc) of the Act, refers to any trustee of the Trust or manager (by whatever name called) of the Trust as interested persons u/s.13 ... works performed by them. In this case, the AO has treated those two individuals as managers of the Trust in terms of section 13(3)(cc) of the Act, by considering the nature of work required to be carried out by them in terms of their letter of appointment. According

LAXMINARAYAN MANDIR TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 1(4), MUMBAI

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3273/MUM/2022[2013-14]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

INCOME TAX OFFICER (EXEMPTION)-1(4), MUMBAI vs. LAXMINARAYAN MANDIR TRUST , MUMBAI

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3235/MUM/2022[2013-2014]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

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)

1 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

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

Showing 1–20 of 25 · Page 1 of 2