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Search Results Judgments > Act:Scheduled Castes and the Scheduled Tribes Act Court:ITAT

Jun 26 2002

All India Children Care And Vs. Joint Commissioner Of Income Tax

  • Decided on : 26-Jun-2002

Court : Income Tax Appellate Tribunal (ITAT) - Allahabad

... amongst the persons belonging to scheduled castes/tribes living below poverty line, plantation, Pollution, rural development, medical aid, old age home, etc. The AO considered that the income of the society is not exempt under Section 11 of the IT Act. The income of the assessee is to be considered under Section 10(22) of the IT Act. After considering the facts stated ... proceeding if such return of income, assessment, notice, summons or other proceedings is in substance and effect in conformity with or according to the intent and purpose of this Act. During the course of argument, we have directed the learned Departmental Representative to produce the original record of the assessment before us, out of which the learned Departmental Representative ... . The learned counsel also referred to certain decisions of the Hon'ble Supreme Court.According to the learned counsel the basis for issuing notices under Section 148 of the Act was that the assessee has been running school, an "institution" and earning income from, such institution and making investment in purchase of buses and buildings. According to the learned ... , the remaining objects are charitable objects and do not meet the requirement of educational institution and, therefore, the assessee cannot claim exemption under Section 10(22) of the IT Act, 1961.22. The learned counsel for the assesses, in reply, argued that if the objects of the assessee-society are examined from the angle of values in educational system, ...

Oct 15 1993

Inspecting Assistant Vs. Matrusri Educational Society

  • Decided on : 15-Oct-1993

Court : Income Tax Appellate Tribunal (ITAT) - Hyderabad

Reported in : (1994)48ITD583(Hyd.)

... previous year relevant to assessment year 1983-84, 240 students were admitted - 140 from General List panel on merit, 60 from Management quota and 40 from Government List prepared for Scheduled Castes/Scheduled Tribes/ Backward Classes. Capital fee was collected at the rate of Rs. 25,000 to Rs. 35,000 and transferred to College for construction of buildings and meeting other capital expenditure ... the income generated therefrom must be utilised exclusively for educational activities. If these requirements are complied with, the assessee's income shall be exempt under Section 10(22) of the Act. The jurisdictional High Court in the case of Governing Body of Rangaraya Medical College (supra) also observed that merely because certain surplus arose from the society's operations, it cannot ... collected Rs. 83,51,900 in assessment year 1983-84 and a sum of Rs. 23,50,500 was claimed to have been refunded to the students of Backward Classes/Scheduled Castes/ Scheduled Tribes as per the directives of the Government on production of their requisite certificates, certifying the class to which they belong. The Assessing Officer concluded that the maximum which could have ... term 'Quorum' in the Rules and Regulations in a different language. We don't know why. It reads as under: All funds of the society shall be kept in any Scheduled Bank or Post Office Saving Bank Account. The cash balance from the bank or Post Office shall be operated either by the Treasurer jointly with Secretary or Chairman.It may ...

Nov 09 1984

Leuva Patel Nutan Kelwani Mandal Vs. Income-Tax Officer

  • Decided on : 09-Nov-1984

Court : Income Tax Appellate Tribunal (ITAT) - Ahmedabad

Reported in : (1985)12ITD276(Ahd.)

... after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste ; Explanation 2 to Section 13, which is also relevant for our purpose, reads as under: A trust or institution created or established for the benefit of Scheduled Castes, backward classes, Scheduled Tribes or women and children ... religious community or caste ; Explanation 2 to Section 13, which is also relevant for our purpose, reads as under: A trust or institution created or established for the benefit of Scheduled Castes, backward classes, Scheduled Tribes or women and children shall not be deemed to be a trust or institution created or established for the benefit of a religious community or caste within the ... assessee filed its return, wherein it claimed that its income was exempt under Section 11 of the Income-tax Act, 1961 ('the Act'), on the ground that it was not created/established for the benefit of any particular religious community or caste. The ITO, however, did not accept the assessee's contention as he was of the view that the assessee ... find out whether the members of the beneficiary community can belong to different religious denominations and whether they constitute a caste as such.7. Thereafter, the ITO examined the President of the assessee-mandal under Section 131 of the Act. It would be necessary to reproduce the entire statement of the President of the assessee-mandal, which reads as under: ...

Oct 31 1994

Deputy Commissioner Of Vs. A.P. State Textiles Development

  • Decided on : 31-Oct-1994

Court : Income Tax Appellate Tribunal (ITAT) - Hyderabad

Reported in : (1995)53ITD142(Hyd.)

... hereunder : (i) In the case of Girijan Co-op. Corporation Ltd., the shareholders are co-op. Stores, which are in turn constituted by the persons belonging to Scheduled Tribes as its members. Thus, the persons belonging to S. Ts are the members/shareholders/beneficiaries of the Corporation through their co-op. Societies. (ii) The ... the fact that the Government or Public Sector Undertakings are otherwise liable to tax under the Income-tax Act in respect of profits earned by them and that being so, how the assessee-company, cast in the same mould as the genre of Government or Public Sector undertakings, could claim exemption in ... wages. Even then, we have the figures before us for assessment year 1988-89 from the final accounts as arawn on 31-3-1988. From Schedule 'N' of the final accounts, we find that the manufacturing expenditure is Rs. 11,28,10,729.90. Out of this, only a sum of Rs ... them and that being so, how the assessee-company, cast in the same mould as the genre of Government or Public Sector undertakings, could claim exemption in respect of the income earned by it under Section 11 of the IT Act by claiming that its objects are charitable in nature and its ... be construed as an advancement of any other object of general public utility and that even the Government undertakings and public sector enterprises which are cast in the mould of model employer do not enjoy any such privileged position. He further observed that the industries operating in rural/backward areas enjoy ...

Jun 14 1983

Income-Tax Officer Vs. Haryana Harijan Kalyan Nigam Ltd.

  • Decided on : 14-Jun-1983

Court : Income Tax Appellate Tribunal (ITAT) - Chandigarh

Reported in : (1983)5ITD282(Chd.)

... the Scheduled Castes or the Scheduled Tribes or of both. Explanation-For the purposes of this clause, 'Scheduled Castes' and 'Scheduled Tribes' shall have the meanings respectively assigned to them in clauses (24) and (25) of article 366 of the Constitution ; [1980] 123 ITR (St.) 9. (i) any income of a corporation established by a Central, State or Provincial Act ; or (ii ... Act or of any other body, institution or association (being a body, institution or association wholly financed by Government) where such corporation or other body or institution or association has been established or formed for promoting the interests of the members of either the Scheduled Castes or the Scheduled Tribes or of both. Explanation-For the purposes of this clause, 'Scheduled Castes' and 'Scheduled Tribes ... Act, 1956. It came into existence as a consequence of the Haryana Government decision dated 5-8-1970. The total paid up capital comprised of Rs. 1,13,50,000 in equity shares numbering 11,350 of Rs. 1,000 each and the said shares were held as under :1.Commissioner and Secretary to Government, Haryana 11,349 Welfare of Scheduled Castes ... . 1,000 each and the said shares were held as under :1.Commissioner and Secretary to Government, Haryana 11,349 Welfare of Scheduled Castes and Backward Classes Department, Chandigarh2.Director, Welfare of Scheduled Castes and Backward 1 --------- Classes Department, Haryana, Chandigarh 117350 --------- The paid up capital of the assessee-company as on 30-6-1977 was Rs ...

Oct 23 2003

Dy. Cit, Special Range 18 Vs. Reliance Industries Ltd.

  • Decided on : 23-Oct-2003

Court : Income Tax Appellate Tribunal (ITAT) - Mumbai

Reported in : (2004)88ITD273(Mum.)

... the industrial unit. It was also one of the conditions of the eligibility certificate originally issued that in the matter of employment of personnel for the unit, candidates from Scheduled Castes and Scheduled Tribes and local people should be given preference. All these facts have not been disputed before us. The departmental authorities have relied on the assessment and appellant order for ... had retained money belonging to the Government. As regards the impact of the eligibility certificate issued by SICOM, the Tribunal noticed section 2(12B) of the Bombay Sales Tax Act which defined "eligibility certificate" as meaning a certificate granted by SICOM under the Package Scheme of incentives designed by the State Government for promoting industrialization of the backward areas ... other documentation, the Tribunal concluded as follows :- So what the assessee has obtained from the State Government is exemption from the payment of tax under the Bombay Sales Tax Act and Central Sales Tax and other Rules there under. Now what is the amount for which the exemption from payment to the State Government is granted? The amount additionally ... sales bills. The sales bills are inclusive of taxes, except sales of Methanol and scrap." After referring to the above facts, the relevant provisions of the Bombay Sales Tax Act and the other documentation, the Tribunal concluded as follows :- So what the assessee has obtained from the State Government is exemption from the payment of tax under the Bombay ...

Apr 19 1990

Income-Tax Officer Vs. A.P. Industrial Infrastructure

  • Decided on : 19-Apr-1990

Court : Income Tax Appellate Tribunal (ITAT) - Hyderabad

Reported in : (1990)34ITD381(Hyd.)

... the Scheduled Tribes. There was also a ceiling on dividends. The balance of the profits went into a reserve fund and the reserve fund was also meant to advance the cause of the Scheduled Tribes as a whole. In the circumstances, the assessee was held to be a public charitable institution entitled to get exemption of its income under Section 11 of the Act.6 ... Summit Court. The beneficiaries in the present case would be anybody and everybody who is interested or concerned in the rapid industrial development of the State, without any distinction of caste, creed etc. This view also finds support from a decision of the jurisdictional High Court in CIT v. Andhra Pradesh Police Welfare Society [1984] 148 ITR 287 (AP) wherein the ... -operative society. The High Court held that the improvement in the conditions of the members of Scheduled Tribes was an object of general public utility. The primary or predominant object of the activity of the assessee was not earning of profits, but the advancement of members of Scheduled Tribes. The assessee was registered as a co-operative society but in reality it was an ... providing the members of the Scheduled Tribes of the State with credit facilities to procure and supply them their, domestic requirements and other necessities of life and to arrange for the marketing of their agricultural produce. It was registered as a co-operative society. The High Court held that the improvement in the conditions of the members of Scheduled Tribes was an object of ...

Feb 05 2013

The Income-tax Officer, M/s. Sarvodaya Mutual Ward I(1) Vs. Benefit Tr ...

  • Decided on : 05-Feb-2013

Court : Income Tax Appellate Tribunal (ITAT) - Chennai

... appeals arise out of the assessments completed under section 143(3) of the Income-tax Act, 1961. 3. The assessee is a prominent NGO working among the rural folk in different parts of India, with the aim of raising the living standard of poor villagers, especially scheduled casts, tribes and other backward communities. The assessee trusts are registered, in these cases in Tamil Nadu ... section 194A. He argued that the finding of the Commissioner of Income-tax(Appeals) that the interest expenditure is deductible under section 28 itself is against the scheme of the Act. The learned Commissioner of Income-tax explained that section 36(1)(iii) specifically provides for deducting interest payments in computing the business profits for the purpose of section 28 and ... paying interest to SNBFCL without deducting tax at source. The Assessing Officer held that the assessees are bound to deduct tax at source under section 194A of the Income-tax Act, 1961. But, tax was not deducted. The Assessing Officer, therefore, held that section 40(a)(ia) is attracted. Accordingly, he disallowed the payments of interest made by the assessee trusts ... covers only the expenses claimed by an assessee under sections 30 to 38. He accordingly deleted those disallowances made by the assessing authority under section 40(a)(ia) of the Act. 13. These two modifications granted by the Commissioner of Income-tax(Appeals), stated in the above paragraphs, are the two issues raised by the Revenue in all these appeals presented ...

Apr 03 1982

Vispro Foundry Engineers (P.) Vs. Income-Tax Officer

  • Decided on : 03-Apr-1982

Court : Income Tax Appellate Tribunal (ITAT) - Madras

Reported in : (1984)7ITD721(Mad.)

... the Board's Circular No. 142. The fourth is State investment subsidy for small-scale industries in certain areas and in certain taluks. The fifth is the special concessions to Scheduled Caste and Scheduled Tribe entrepreneurs. The sixth is the concessional power tariff. By the time the administrative machinery decided to grant the incentive of concessional power tariff to the assessee, it had already ... , the assessee claimed Rs. 76,055 also as a capital receipt. But the ITO, with whom the Commissioner (Appeals) agreed, held that Section 41(1) of the Income-tax Act, 1961 ('the Act'), would apply to the facts of the case though admittedly on the face of the record that provision did not apply at least to Rs. 76,055 of the ... Practice of Income-tax, Seventh edition, Vol. 1, where it is said that subsidies or grants are, generally speaking, payments of a revenue nature and also Section 28 of the Act.4. We are first to understand and appreciate the circumstances under which the assessee got these amounts. In a pamphlet styled 'SIPCOT'- Spectrum of services, published by the State Industries ...

Jun 22 2005

Motorola Inc., Erisson Radio Vs. Deputy C.I.T.

  • Decided on : 22-Jun-2005

Court : Income Tax Appellate Tribunal (ITAT) - Delhi

Reported in : (2005)96TTJ(Delhi)1

... Act as to the Indian Income-tax Act is shown by reference to Computation of Profits Rules in the Schedule to the Act. There the computation is related to the accounting periods. The previous year is shown applicable by reference to the rules under the Act by which some of the rules of the Income-tax Act are made applicable to the Act ... films or video tapes for use in connection with television or tapes for use in connection with radio broad casting, but not including consideration for the sale, distribution or exhibition of cinematographic films. The Assessing Officer's stand, ... Act is shown by reference to Computation of Profits Rules in the Schedule to the Act. There the computation is related to the accounting periods. The previous year is shown applicable by reference to the rules under the Act by which some of the rules of the Income-tax Act are made applicable to the Act; and some of the sections of that Act ... Schedule to the Act. There the computation is related to the accounting periods. The previous year is shown applicable by reference to the rules under the Act by which some of the rules of the Income-tax Act are made applicable to the Act; and some of the sections of that Act are made applicable by Section 19 and by the rules under the Act ... Act is not well-founded. That the notion of the previous year of the accounting period is as much applicable to the Act as to the Indian Income-tax Act is shown by reference to Computation of Profits Rules in the Schedule to the Act ...

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