{"id":214869,"date":"2011-09-26T00:00:00","date_gmt":"2011-09-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/director-vs-ahmedabad-on-26-september-2011"},"modified":"2016-05-31T23:53:55","modified_gmt":"2016-05-31T18:23:55","slug":"director-vs-ahmedabad-on-26-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/director-vs-ahmedabad-on-26-september-2011","title":{"rendered":"Director vs Ahmedabad on 26 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Director vs Ahmedabad on 26 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/859\/2010\t 6\/ 6\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 859 of 2010\n \n\n \n=================================================\n \n\nDIRECTOR\nOF INCOME TAX (EXEMPTION) - Appellant(s)\n \n\nVersus\n \n\nAHMEDABAD\nSOUTH INDIAN ASSOCIATION CHARITABLE TRUST - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR BHATT SR. ADV. WITH MRS\nMAUNA M BHATT for Appellant(s) : 1, \nMR KR DIXIT for Opponent(s) :\n1, \n=================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 26\/09\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tThis<br \/>\nappeal is preferred against the judgement of the Tribunal dated 9th<br \/>\nOctober 2009.  Following question has been raised for our<br \/>\nconsideration:\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in reversing the<br \/>\norder passed by CIT(A) and thereby deleting the addition of<br \/>\nRs.59,26,706\/- eventhough the same is not exempted u\/s.10(22) of the<br \/>\nAct?&#8221;\n<\/p>\n<p>2.\tThe<br \/>\nissue pertains to the exemption claim of the assessee u\/Sec.11 of the<br \/>\nIncome Tax Act, 1961 (for short `the Act&#8217;) with respect to the<br \/>\ncontributions received by the assessee from various persons in the<br \/>\nform of advertisements in the souvenir published by the assessee on<br \/>\nthe occasion of annual function of the school run by the<br \/>\nrespondent-Trust.  The case of the Revenue was that such<br \/>\ncontributions made by different persons did not carry any specific<br \/>\ndirection that the same should form part of the corpus of the Trust.<br \/>\nThe case of the Revenue , therefore, is that u\/Sec.11(1)(d) of the<br \/>\nIncome Tax Act, 1961, such income of the Trust cannot be exempt from<br \/>\nthe tax.  On the other hand, the case of the respondent assessee has<br \/>\nall along been that the receipts in the form of donations from<br \/>\ndifferent persons coming through advertisements in the souvenir would<br \/>\nbe covered u\/Sec.11(1)(d) of the Act.  It is the case of the assessee<br \/>\nthat the persons giving such advertisements did not hope to get wide<br \/>\npublicity since the souvenir was not circulated amongst large number<br \/>\nof people.  It is also the case of the assessee that the collections<br \/>\nwere made with a specific purpose of utilizing the funds for<br \/>\nconstruction of building and purchase of furniture and fixtures, etc.<br \/>\n In short, the funds were to be utilized for various educational<br \/>\ndevelopment plans.  For this specific purpose, fund raising programme<br \/>\nwas conducted, during which, souvenir was published and money was<br \/>\ncollected from different donors.\n<\/p>\n<p>3.\tThe<br \/>\nAssessing Officer held the issue against the assessee.  The Assessing<br \/>\nOfficer&#8217;s decision was carried in appeal by the assessee.  C.I.T.<br \/>\n(Appeals) overruled Assessing Officer&#8217;s view and deleted the<br \/>\nadditions made.  Revenue thereupon approached the Tribunal.  Tribunal<br \/>\nagreed with the view of the C.I.T. (Appeals).  Revenue thereupon is<br \/>\nbefore us in the present appeal.\n<\/p>\n<p>4.\tLearned<br \/>\ncounsel for the Revenue submitted that the donations made by various<br \/>\ncontributors did not carry any specific direction for forming the<br \/>\nsame as part of the corpus of the Trust.  In that view of the matter,<br \/>\nsuch amounts received by the Trust would not fall within Sec.11(1)(d)<br \/>\nof the Act.  By virtue of Sec.12(1) of the Act, therefore, the income<br \/>\nof the Trust would have to be treated as provided under sub-secs.<br \/>\n(2), (3) and (4) of Sec.11 of the Act.  Counsel submitted that the<br \/>\nTribunal did not examine this important aspect of the matter and<br \/>\nruled in favour of the assessee.\n<\/p>\n<p>5.\tOn<br \/>\nthe other hand, counsel for the assessee opposed the appeal<br \/>\ncontending that there was a specific fund raising drive undertaken by<br \/>\nthe Trust.  As part of such fund raising drive, souvenir was<br \/>\npublished and contributions were received from different donors for<br \/>\npublishing advertisements in the souvenir.  Such souvenir did not<br \/>\nreceive any wide circulation.  The donors, therefore, had no<br \/>\nintention of receiving wide publicity.  He further submitted that in<br \/>\nthe Board meeting held in the financial year 1997-98 various<br \/>\neducational development plans were discussed, and for implementation<br \/>\nof such plans, fund raising programme was undertaken.  Appeal for<br \/>\ncontributions from industrialists and business organizations was<br \/>\nissued on 27th November 1997.  Fund raising programme was<br \/>\ndiscussed at length in the meeting of the members&#8217; community on 8th<br \/>\nMarch 1998.\n<\/p>\n<p>\tIn<br \/>\nview of the factual position, counsel for the assessee relied on the<br \/>\ndecisions of the Bombay High Court in the case of <a href=\"\/doc\/490874\/\">Commissioner<br \/>\nof Income-Tax, Bombay City-1 v. Trustees of Visha Nima Charity Trust<\/a><br \/>\nreported in 138<br \/>\nITR 564 as well as on the<br \/>\ndecision of this Court in the case of <a href=\"\/doc\/1837859\/\">Commissioner of<br \/>\nIncome-Tax v. Sthanakvasi Vardhman Vanik Jain Sangh<\/a><br \/>\nreported in 260 ITR 366.\n<\/p>\n<p>6.\tHaving<br \/>\nthus heard learned counsel for the parties and perused the orders on<br \/>\nrecord, it becomes clear that the C.I.T. (Appeals) as well as the<br \/>\nTribunal both noticed the facts presented by the assessee.  Such<br \/>\nrelevant facts were that the Trust had decided to undertake certain<br \/>\neducational development<br \/>\nplans.  For implementation of such development plans, the assessee<br \/>\ndecided to organize a fund raising programme.  Details of such fund<br \/>\nraising programme were discussed in the meeting on 8th<br \/>\nMarch 1998.  In the meantime, a public appeal was issued requesting<br \/>\nfor contributions from industrialists, businessmen, etc.  As part of<br \/>\nthe fund raising programme, a souvenir was published and several<br \/>\npersons made contributions.\n<\/p>\n<p>7.\tAs<br \/>\nnoted, in this background, the Tribunal was of the opinion that<br \/>\nprinting the souvenir was only an activity incidental to the annual<br \/>\nprogramme of the institution.  The contributors did not place<br \/>\nadvertisements in the souvenir with an intention of getting any<br \/>\npublicity for themselves or for enhancing the market value of their<br \/>\nproducts.  The contributions were made only for the purpose of<br \/>\nhelping the institution.\n<\/p>\n<p>8.\tIt<br \/>\nmay be true that there was no specific direction of each donor<br \/>\nindividually that such contribution should form part of the corpus of<br \/>\nthe Trust.  Nevertheless, we cannot judge the issue in isolation.<br \/>\nLooking to the totality of the facts and circumstances of the case,<br \/>\nit can be clearly seen that the publication of souvenir was part of a<br \/>\nfund raising drive of the trust.  The appeal to the members of public<br \/>\nincluding industrialists and businessmen was in connection with such<br \/>\nfund raising drive for carrying out educational development<br \/>\nactivities of the trust.  The contributions made by different donors<br \/>\nmust therefore be seen in this background.\n<\/p>\n<p>9.\tIn<br \/>\nlight of the above facts, we noticed the decision of the Bombay High<br \/>\nCourt Visha Nima Charity Trust (supra).  We<br \/>\nfind that in the said case, the assessee was a Trust.  The trustee of<br \/>\nthe Trust had made an appeal for voluntary contributions from<br \/>\ninstitutions and members of pubic.  Such contributions were received<br \/>\nin the form of sale of tickets for charity show and also in the form<br \/>\nof advertisements published in the souvenir.  It was in this<br \/>\nbackground, the Court was of the opinion that the contributions<br \/>\nreceived in the form of sale of tickets and advertisements in<br \/>\nsouvenir were voluntary contributions made for the purpose of<br \/>\ncharity.  The entire income was, therefore, held to be exempt from<br \/>\ntax u\/Sec.11(1) of the Act.\n<\/p>\n<p>10.\tIn<br \/>\nthe case of Sthanakvasi Vardhman Vanik Jain Sangh<br \/>\n(supra)  Division Bench of<br \/>\nthis Court was considering a situation where the assessee trust had<br \/>\nreceived contributions from various sources for construction of<br \/>\n`wadi&#8217; for the members of a particular community.  It was in this<br \/>\nbackground that the Division Bench of this Court was of the opinion<br \/>\nthat such income would not form part of the income of the Trust.\n<\/p>\n<p>11.\tFrom<br \/>\nthe above discussion, it can be seen that the issue is similar to one<br \/>\ndecided by the Bombay High Court in Visha Nima Charity<br \/>\nTrust (supra).  Even<br \/>\nif the decision of this Court in Sthanakvasi Vardhman<br \/>\nVanik Jain Sangh (supra) was<br \/>\nrendered somewhat in a different factual background wherein there was<br \/>\nspecific direction for the donations to be part of the corpus of the<br \/>\nTrust, nevertheless, we do not see any substantial question of law<br \/>\narising.  The C.I.T. (Appeal) as well as the Tribunal both have<br \/>\nexamined the facts and come to the conclusion that the contributions<br \/>\nwere meant for educational development activities of the<br \/>\nTrust for which a public appeal was issued by the Trust.\n<\/p>\n<p>12.\tIn<br \/>\nthe result Tax Appeal is dismissed.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>[sn<br \/>\ndevu] pps<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Director vs Ahmedabad on 26 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/859\/2010 6\/ 6 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 859 of 2010 ================================================= DIRECTOR OF INCOME TAX (EXEMPTION) &#8211; Appellant(s) Versus AHMEDABAD SOUTH INDIAN ASSOCIATION CHARITABLE TRUST &#8211; [&hellip;]<\/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":[16,8],"tags":[],"class_list":["post-214869","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Director vs Ahmedabad on 26 September, 2011 - Free Judgements of Supreme Court &amp; 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