{"id":167180,"date":"2000-05-25T00:00:00","date_gmt":"2000-05-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-director-of-income-tax-vs-alarippu-on-25-may-2000"},"modified":"2016-11-24T00:21:38","modified_gmt":"2016-11-23T18:51:38","slug":"the-director-of-income-tax-vs-alarippu-on-25-may-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-director-of-income-tax-vs-alarippu-on-25-may-2000","title":{"rendered":"The Director Of Income-Tax … vs Alarippu on 25 May, 2000"},"content":{"rendered":"
Delhi High Court<\/div>\n
The Director Of Income-Tax … vs Alarippu on 25 May, 2000<\/div>\n
Equivalent citations: 2000 VAD Delhi 932, 86 (2000) DLT 458, 2000 (56) DRJ 171, 2000 244 ITR 358 Delhi<\/div>\n
Author: P . Arijit<\/div>\n
Bench: P . Arijit, D Jain<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 Arijit Pasayat, CJ. <\/p>\n
1.   Prayer for reference under Section 256(1) of the Income-tax Act,  1961 (in  short, the Act) made by the Revenue was turned down by the  Income-tax
\nAppellate Tribunal, Delhi Bench-‘C’ (in short, the Tribunal) and hence this application under Section 256(2) of the Act.\n<\/p>\n
2.   Factual position so far as not in dispute is as follows:\n<\/p>\n
3.   Assessee is a Society registered under Section 12A(a) of the Act.  The
\ndispute  relates to the assessment year 1988-89. Prior to the said  assessment period, all through assessments were completed under Section 143(1) at “Nil” income. Assessee is a voluntary group which in association with other voluntary  organizations stages plays to educate people on  various  social problems. During the assessment year in question, the assessee Society  had given Rs. 50,000\/- to Mahila Haat to which the dispute relates. Application
\nof  income  was held to be to the extent of Rs. 5,69,186\/- as  against  Rs. 7,94,200\/  claimed by the assessee, assessing officer held that  there  was infringement  in terms of Section 13(1)(d) read with Section 11(5)  of  the Act,  and  as  such benefit under Section 11 was  denied.  Commissioner  of Income-tax  (Appeals) XVI (in short CIT(A) confirmed the denial of  benefit
\nunder Section 11 of the Act. The matter was carried in Appeal to the Tribunal. Referring to the factual aspects brought on record, the Tribunal  held that  the expression “investment” and “deposit” has no application  to  the facts  of  the case and the sum of Rs. 50,000\/- was not  an  investment  or deposit to constitute infringement, as alleged by the Revenue. As noted  at the outset, an application under section 256(1) of the Act was filed, which was rejected on the ground that no question of law arises as the issue  was
\ndecided on appreciation of facts.\n<\/p>\n
4.   Learned counsel for the Revenue submitted that the Tribunal’s  conclusion though essentially factual, do not reflect the actual position in  law and it ought to have held that the amount constituted a deposit even if for the  sake of argument it is conceded that it did not amount to  an  investment.\n<\/p>\n
5.   At this juncture, it is to be noted that the Tribunal itself  referred to  the factual position in detail. It was observed that the  assessee  had given an amount of Rs. 50,000\/- to Mahila Haat (Rural) through Mahila Vikas Sang,  Patna  as directed by the donor agency, namely, Oxfam  America.  The latter  by a letter dated 9.4.1987 informed the assessee that a sum of  Rs. 2,15,400\/-  had been sent to the society along with Rs. 2,24,000\/- sent  to Mahila  Haat.  Assessee  was requested to give a temporary  loan  upto  Rs. 50,000\/-  to Mahila Haat, in case there was delay in receipt of the  money. Complying  with  the  request assessee sent the amount to  Mahila  Haat  as certified  by Mahila Vikas Sangh. The amount was utilised for organizing  a seminar for the Mahila Haat. Mahila Vikas Sangh has been granted  exemption u\/s. 80G by the Commissioner of Income-tax Patna. Bye laws of Mahila  Vikas Sangh  are similar to those contained in the memorandum of  association  of the assessee society. Since the amount was utilised for similar objects  as available  in the case of the assessee, its stand was the same  constituted application  of income. Tribunal recorded a positive finding that  the  expressions  “investment”  and “deposit” do not cover a  transaction  of  the nature involved at hand.\n<\/p>\n
6.   In order to appreciate the submissions made by the learned counsel for the  Revenue, it is necessary to quote Sections 11(5) and 13(1)(d)  of  the Act. They read as follows:\n<\/p>\n
     “11(5). The forms and modes of investing or depositing the  money referred to in clause (b) of sub-section (2) shall be the following namely:-\n<\/p><\/blockquote>\n
     (i)  investment in savings certificates as defined in clause  (c) of Section 2 of the Government Savings certificates Act, 1959 (46 of 1959), and any other securities or certificates issued by  the Central  Government under the Small Savings Schemes of that  Government;\n<\/p><\/blockquote>\n
     (ii) deposit in any account with the Post Office Savings Bank:\n<\/p><\/blockquote>\n
     (iii) deposit in any account with a scheduled bank or a co-operative  society  engaged in carrying on the business of  a  banking (including  a co-operative land mortgage bank or  a  co-operative land development bank.) <\/p>\n<\/blockquote>\n
     (iv) investment in units of the Unit Trust of India,  established under the Unit Trust of India Act, 1963 (52 of 1963).\n<\/p><\/blockquote>\n
     (v)  Investment  in any security for money created and issued  by the Central Government or a State Government.\n<\/p><\/blockquote>\n
     (vi) Investment  in  debentures issued by or on  behalf  of,  any company or corporation both the principal whereof and the  interest  whereof  are  fully and unconditionally  guaranteed  by  the  Central Government or by a State Government.\n<\/p><\/blockquote>\n
     (vii) Investment or deposit in any public sector company.\n<\/p><\/blockquote>\n
     (viii)  Deposits  with  or investment in any bonds  issued  by  a financial  corporation  which is engaged in providing  long  term finance for industrial development in India and which is approved by  the Central Government for the purposes of clause  (viii)  of sub-section (I) of section 36;\n<\/p><\/blockquote>\n
     (ix) Deposits with or investment in any bonds issued by a  public company  formed and registered in India with the main  object  of carrying  on  the  business of providing  long-term  finance  for construction  or  purchase  of houses in  India  for  residential purposes and which is approved by the Central Government for  the purposes of clause (viii) of sub section (1) of Section 36;\n<\/p><\/blockquote>\n
     (x) Investment in immovable property.\n<\/p><\/blockquote>\n
     (xi)  Deposits  with  the Industrial Development  Bank  of  India established  under the Industrial Development Bank of India  Act, 1964 (18 of 1964).\n<\/p><\/blockquote>\n
     (xii)  Any other form or mode of investment or deposit as may  be prescribed.”\n<\/p><\/blockquote>\n
     “13.(1)(d) Nothing contained in section 11 [or Section 12]  shall operate  so as to exclude from the total income of  the  previous year of the person in receipt thereof-\n<\/p><\/blockquote>\n
     (a) xxx   xxx  xxx <\/p>\n<\/blockquote>\n
     (b) xxx   xxx  xxx <\/p>\n<\/blockquote>\n
     (c)  xxx  xxx  xxx<\/p>\n<\/blockquote>\n
     (d)  in the case of a trust for charitable or religious  purposes or a charitable or religious institution, any income thereof,  if for any period during the previous year_<\/p>\n<\/blockquote>\n
     (i)  any funds of the trust or institution invested or  deposited before  the 1st day of March, 1983 otherwise than in any  one  or more  of the forms or modes specified in sub-section (5) of  section  11  continue to remain so invested or deposited  after  the 30th day of November, 1983; or<\/p>\n<\/blockquote>\n
     (ii) any funds of the trust or institution invested or  deposited before  the 1st day of March, 1983 otherwise than in any  one  or more  of the forms or modes specified in sub-section (5) of  Section  11  continue to remain so invested or deposited  after  the  30th day of November, 1983; or<\/p>\n<\/blockquote>\n
     (iii)  any shares in a company not being a Government company  as defined in Section 617 of the Companies Act, 1956 (1 of 1956), or a Corporation established by or under a Central State or  Provincial Act] are held by the trust or institution after the 30th day of November, 1983:\n<\/p><\/blockquote>\n
     Provided that nothing in this clause shall apply in relation to_<\/p>\n<\/blockquote>\n
     (i) any assets held by the trust or institution where such assets form part of the corpus of the trust or institution as on the 1st day of June, 1973.\n<\/p><\/blockquote>\n
     (ia)  any  accretion to the shares, forming part  of  the  corpus mentioned  in clause (i) by way of bonus shares allotted  to  the trust or institution.”\n<\/p><\/blockquote>\n
7.   The  expressions used in both the provisions, quoted above,  are  ‘investment’ and ‘deposit’. Former expression means to lay out money in  business  with a view to obtain income or profit. Deposit, on the  other  hand, means  that which is placed anywhere, as in any one’s hands for safe  keeping, something entrusted to the care of another. These two expressions have been  used  in cognate sense and have to understood as such.  In  order  to constitute  an  investment the amount laid down should be  capable  of  and result in any income, return or profit to the investor and in every case of investment  the  intention  and positive act on the part  of  the  investor should  be to earn such income, returns, profit. In order to constitute  an investment the monies shall be laid out in such a manner as to acquire some species  property which would bring in an income to the investor.  Loan  on other hand is granting temporary use of money, or temporary  accommodation. The  words “investment” “deposit” and “loan” are certainly different.  Section  11(5) refers to pattern of investment by the assessee. Section  11(5) was  introduced  by Finance Act, 1983 w.e.f, 1st April, 1983 i.e.  for  and from assessment year 1983-84. It prescribes the forms and modes of  investing and depositing money refereed to in Section 11(2)(6). Subsequently, new
\nforms and modes have been added. Section 13(1)(d). Subsequently, new  firms and modes have been added. Section 13(1)(d) as amended by finance Act, 1983 provides  that the income of any charitable or religious trust or  institution will not be entitled to exemption under Section 11 and 12, if  certain conditions stipulated therein are not complied with. The word deposit  does not cover transaction of loan which can be more appropriately described  as direct  bailment. The essence of deposit is that there must be a  liability to  return  it  to the party by whom or on whose behalf has  been  made  on fulfilllment of certain conditions. In the commercial sense the term is used to  indicate the aforesaid transaction as deposit of money for  employment, in business, deposits for value to initiate security for, deposit of title deeds, similar documents as security for loan, deposit of money bills in  a bank  in the ordinary course of business of current account and deposits  a
\nsum  at interest at a fixed deposit in a bank. Amount given to Mahila  Haat was neither for the purpose a sum at interest at a fixed deposit of investment nor deposit, more particularly in the factual background as highlighted  above. The transaction with which the present dispute is linked  cannot be  treated  as investment or deposit as has been factually  found  by  the Tribunal.  The  conclusion being essentially factual, no  question  of  law arises  out  the order of the Tribunal. Accordingly, the Petition  is  dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court The Director Of Income-Tax … vs Alarippu on 25 May, 2000 Equivalent citations: 2000 VAD Delhi 932, 86 (2000) DLT 458, 2000 (56) DRJ 171, 2000 244 ITR 358 Delhi Author: P . Arijit Bench: P . Arijit, D Jain ORDER Arijit Pasayat, CJ. 1. Prayer for reference under Section 256(1) of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-167180","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nThe Director Of Income-Tax ... vs Alarippu on 25 May, 2000 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-director-of-income-tax-vs-alarippu-on-25-may-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Director Of Income-Tax ... vs Alarippu on 25 May, 2000 - 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