“Section 4(3)(i)”

Section References (mined)Section 4Section 4(3)(i)12 judgments

THE JEWELLERS AND DIAMOND TRADERS ASSOCIATION,MADRAS vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1093/CHNY/2025[-]Status: DisposedITAT Chennai22 Sept 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunatha

For Appellant: Mr. V. Swaminathan, C.AFor Respondent: Mr. Bipin C.N., CIT

public is vitally interest and if by the activities of the assessee that object is achieved, it would be within the meaning of section 4(3)(i) of the 1922 Act an advancement of an object of general public utility. In enacting the last paragraph of section 4(3

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT

Section 12ASection 13(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 1199/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri RV. Chalam, C.AFor Respondent: Shri B. Balakrishna, CIT-DR

Section 11Section 11(1)(a)Section 12(1)Section 12ASection 143(2)Section 143(3)Section 144

which is a treatise on the old Act, the following observations appear at page 197 of the book in the commentary of Section 4(3)(i): "(d) The exemption is restricted to such portion of the income as is in fact applied, or accumulated or set apart for application ... Para 13] A little historical background is necessary to be brought out in understanding the mandate of section 11. Section 11 corresponds to section 4(3)(i) of the Indian Income- tax Act, 1922. [Para 14] Under the provision as it existed prior to 1-4-1952, there

ARUVA FOUNDATION,MANDSAUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

Appeal is allowed for

ITA 399/IND/2024[2024-25]Status: HeardITAT Indore11 Dec 2024AY 2024-25

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 8Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO

ARUVA FOUNDATION,MANDSAUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

Appeal is allowed for

ITA 398/IND/2024[2024-25]Status: HeardITAT Indore11 Dec 2024AY 2024-25

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 8Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO

ST. JOSEPH'S EDUCATION AND MEDICAL RELIEF SOCIETY ,MUMBAI vs. ASSTT. DIRECTOR OF INCOME TAX -(E)-II(1), MUMBAI

In the result appeals filed by the assessee for all the years\nunder consideration stands allowed

ITA 2509/MUM/2024[2010-11]Status: DisposedITAT Mumbai30 Oct 2024AY 2010-11

Section 12ASection 80G

agricultural income, but the\ninterpretation placed upon the expression 'derived' by their\nLordships is not without assistance for interpreting the same\nexpression in section 4(3)(i). The expression used in this section is\n'any income derived from property held under trust', and to put upon\nit the interpretation

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 933/PUN/2023[-]Status: DisposedITAT Pune12 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

Section 119(2)(b)Section 12Section 12ASection 12A(1)Section 80G

discretion on the trustees to spend the trust funds for an object other than of a religious or charitable nature, the exemption under section 4(3)(i) of the Act is not available to the assessee” Unquote. 5.4 Thus, the proposition of law laid down by Hon’ble Supreme Court

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR

Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

Para 13] A little historical background is necessary to be brought out in understanding the mandate of section 11. Section 11 corresponds to section 4(3)(i) of the Indian Income-tax Act, 1922. [Para 14] 5 Bhagwant Singh Charitable Trust Under the provision as it existed prior ... applied elsewhere in the implementation of such purposes. Be that as it may, the position is put beyond doubt by the proviso to section 4(3)(i) of the old Act. It says that the income of the trust shall stand included in its total income if it is applied

SHRI KALU MAL SHORIMAL NATHUMAL RANGWALA PRIVATE FAIMLY DHARAMNATH TRUST,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 229/ASR/2022[2023-24]Status: DisposedITAT Amritsar24 May 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 11(1)Section 12ASection 12A(1)(ac)Section 13Section 13(1)Section 143(3)

Commissioner of Income-tax v. Smt. Kasturbai Walchand Trust, [1967] 63ITR656 (SC). “Section 11 of the Income-tax Act, 1961 [Corresponding to section 4(3) of the Indian Income-tax Act, 1922] - Charitable or religious trust - Exemption of income from property held under - Assessment years ... Assessment Year: 2023-24 settlement - Whether, subsequent to execution of deed by 'B', income arising from trust properties was exempt from tax under section 4(3)(i) of 1922 Act in hands of trust” 4. The ld. DR fully relied on the order of the revenue authorities& has not submitted

M/S FEDERATION OF FREIGHT FORWARDERS ASSOCIATIONS IN INDIA,MUMBAI vs. ITO 1(3), MUMBAI

In the result, ground no.1 of the assessee is allowed and additions amounting to Rs

ITA 710/MUM/2020[2014-15]Status: DisposedITAT Mumbai07 Jul 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalm/S Federation Of Freight Forwarders Associations, 311/313, Mahinder Chambers, W.T. Patil Marg, Opp. Dukes Factory, Chembur, Mumbai-400071 Pan: Aaatf0039J ...... Appellant Vs. Ito (Exemption)-1(3), Piramal Chambers 4Th Floor, Dr. S.S. Road, Parel, Mumbai-400012. ..... Respondent Appellant By : Sh. Nitesh Joshi Respondent By : Sh. Indira Adakil, Cit-Dr Date Of Hearing : 13/04/2022 Date Of Pronouncement : 07/07/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Nitesh JoshiFor Respondent: Sh. Indira Adakil, CIT-DR

Section 11Section 11(5)Section 12ASection 142(1)Section 2Section 2(15)

SUPREME COURT OF INDIA, Commissioner of Income-tax v. Andhra Chamber of Commerce. “Section 11 of the Income-tax Act, 1961 [Corresponding to Section 4(3) (i) of the Indian Income-tax Act, 1922] - Charitable or Religious trust - Exemption of income from Property held under - Assessment years ... gave it on rent - Whether objects of Assessee could be said to be for charitable purpose and its Income was exempted under section 4(3)(i) - Held, yes [2013] 35 taxmann.com 140 (Delhi), HIGH COURT OF DELHI Institute of Chartered Accountants of India v. Director General of Income-tax (Exemptions

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

ITA - 480 / 2005HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

entitlement for exemption 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 40 of 45 under Section 4(3)(i) of the Income Tax Act, 1922 had not been granted for the assessment year 1939-40. The assessee had challenged the assessment order which

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

entitlement for exemption 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 40 of 45 under Section 4(3)(i) of the Income Tax Act, 1922 had not been granted for the assessment year 1939-40. The assessee had challenged the assessment order which