C.I.T.-III,PUNE vs RAJASTHAN AND GUJARATI CHARITABLE FOUNDATION POONA HOSPITAL AND RESEARCH CENTRE MANAGING DIRECTOR — C.A. No. 7186/2014
Case under Section III. Status: DISPOSED.
CNR: SCIN010222642013
Filing Date
22-Jul-2013
Registration No
C.A. No. 7186/2014
Diary Number
22264/2013
Order Date
13-Dec-2017
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 29-May-2026
Acts & Sections
Petitioner(s)
C.I.T.-III,PUNE
Adv. ANIL KATIYAR
Respondent(s)
RAJASTHAN AND GUJARATI CHARITABLE FOUNDATION POONA HOSPITAL AND RESEARCH CENTRE MANAGING DIRECTOR
Hearing History
Judge: HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
Ordinary
| Date | Purpose |
|---|---|
| 13-Dec-2017 | Next Week / Week Commencing / C.O.Week |
| 12-Dec-2017 | Next Week / Week Commencing / C.O.Week |
| 20-Sep-2017 | Ordinary |
Orders in this case
Case Summary: C.A. No. 7186/2014 Outcome: The Supreme Court dismissed all appeals filed by the Income Tax Department and affirmed High Court decisions favoring charitable institutions. The Court held that charitable organizations registered under Section 12A can claim depreciation on assets even when capital expenditure was previously treated as charitable application of income, rejecting the "double benefit" argument. Key Direction: Assessees allowed depreciation are entitled to carry forward depreciation in subsequent years. The 2014 legislative amendment to Section 11(6) applies prospectively from Assessment Year 2015-2016 onwards. This case analysis is maintained by casestatus.in based on publicly available court records.
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