How many judgments cite (1) Sree Sree Ramkrishna Samity v. Deputy CIT?

27 judgments on BharatTax cite (1) Sree Sree Ramkrishna Samity v. Deputy CIT (156 ITD 646), spanning 2017 to 2026.

Which sections of the Income Tax Act does (1) Sree Sree Ramkrishna Samity v. Deputy CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 12AA, Section 11, Section 12AB, Section 143(3), Section 250.

(1) Sree Sree Ramkrishna Samity v. Deputy CIT

156 ITD 646Income Tax Appellate Tribunal2016#4468 most cited

What is (1) Sree Sree Ramkrishna Samity v. Deputy CIT authority for?

Amendments to section 12A of the Income-tax Act, 1961, made effective from October 1, 2014, are retrospective. Provisos inserted to remedy unintended consequences or make a provision workable are to be treated as retrospective.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Sree Sree Ramkrishna Samity v. Deputy CIT · 156 ITD 646 · section 12A · amendment retrospective · proviso retrospective · charitable trust registration · section 12AA · section 12AB · section 11 · section 10(23C)

Sections most often in play

Section 12A Section 12AA Section 11 Section 12AB Section 143(3)Section 250 Section 10(23C)Section 12

Issues it is cited on

section 12a(2)registration under section 12a section 12aa section 12ab section 12a section 12 section 10 section 11 scrutiny assessment previous year section 139 condonation of delay

Judgments citing (1) Sree Sree Ramkrishna Samity v. Deputy CIT

JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

In the result, all the 3 appeals filed by the Assessee are partly

ITA 2748/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2748, 2749 & 2750/KOL/2025 Assessment Year(s): 2017-18 Jermel's Accademy Vs. ITO, Ward-2(2), Exemp, Siliguri (Appellant) (Respondent) PAN: AABTJ0525C Appearances: Assessee represented by : Deep Agarwal, AR. Department represented by : Satyajit Mandal, CIT, DR. Date of concluding the hearing : 02-February-2026 Date of pronouncing the order : 26-February-2026 ORDER PER BENCH: These appeals filed by the Assessee are against the separate orders of the Commiss…

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

…138 taxmann.com 450 (Pune - Trib.)/[2022] 195 ITD 46 (Pune - Trib.) [03-02-2022] iii) Sree Sree Ramkrishna Samity vs. Deputy Commissioner of Income-tax, Cir-2, Siliguri [2015] 64 taxmann.com 330 (Kolkata - Trib.)/[2015] 44 ITR(T) 678 (Kolkata - Trib.)/[2016] 156 ITD 646 (Kolkata - Trib.)[09-10-2015] Page 9 of 13 I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy. iv) Annadaneshwara Charitable Trust vs. Income-tax Officer [2023] 156 taxmann.com 270 (Bangalore - Trib.)/[2023] 203 ITD 641 (Bangalore - Trib.)[26-09-2023] 8.1 In the case of Genius Education Society (supra) the Hon'ble Tribunal has…

POOR BOX CHARITY FUND DR R.N. COOPER HOSPITAL JUHU,MUMBAI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result, the appeal of the assessee is allowed

ITA 1014/MUM/2024[2016-17]Status: DisposedITAT Mumbai14 Nov 2024AY 2016-17

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Bleassessment Year: 2016-17 Poor Box Charity Fund Dr. R.N. Cit(Appeals), Delhi Cooper Hospital Juhu Vs R.N. Cooper Hospital N S Road No. 1, Villeparle West, Mumbai-400056. Pan: Aactp 2833 J (Appellant) (Respondent)

For Appellant: Shri Rajendra KadrekarFor Respondent: Shri H.M. Bhatt Sr. DR

Section 11Section 12ASection 12A(2)Section 143(3)Section 1iSection 250Section 70

…ant extract of the decision of Raipur Bench is as under: “12. We find that similar view was taken by Coordinate Bench in Bandhte Kadam vs DCIT (2020) 203 TTJ (Raipur) 597 and Kolkata Bench of Tribunal in the case of Sree Sree Ramkrishna Samity vs DCIT (2016) 156 ITD 646/(2015) 64 taxmann.com 330 where it was held that amendment to section 12A w.e.f. 01.10.2014 is retrospective. The relevant finding of the Hon’ble Kolkata Bench in case of Sree Sree Ramkrishna Samity (supra) read as follows: ‘6.10. we hold that it is an established position in law that a proviso which is inserted to remedy unintended consequences…

SREE ANJANEYA MEDICAL TRUST,KOZHIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R

Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

…ion, the very purpose for which such an amendment to s. 12A of the 6 Sree Anjaneya Medical Trust Act enacted, in our view, would be defeated. We are also supported by the order of Kolkata Bench of ITAT in case of Sree Sree Ramkrishna Samity v. Dy. CIT [2016] 156 ITD 646/[2015] 64 taxmann.com 330 where it was held that amendment to Section 12A w.e.f. 01.10.2014 is retrospective. The relevant finding of the Hon'ble Kolkata Bench in case of Sree Sree Ramkrishna Samity (supra) read as follows: "6.10. We hold that it is an established position in law that a proviso which is inserted to remedy unintended consequences…

THE SOUTH INDIA CLUB,NEW DELHI vs. ITO WARD EXEMPTION 2(3), NEW DELHI

In the result, the appeal filed by the Assessee is partly

ITA 354/DEL/2024[2018-19]Status: DisposedITAT Delhi22 May 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 11Section 12ASection 143(1)Section 143(1)(a)

…h Shikshan Samithi 201 ITD 144 Raipur Tribunal which stated that the exemption is available for earlier pending assessment years. ii) ITAT Amritsar Sai Wiran Wali Educational Trust I.T.A. No.104 (ASR) / 2015 dated 11.09.2018. iii) Sri Sri Ramakrishna Samity (156 ITD 646) Kolkotta ITAT. iv) CBDT Circular No. 1/2015 dated 21.01.2015. 12. Without prejudice to the above grounds, the following ground is raised. a. The Additional/JCIT(A) -1 erred in overlooking the fact that the donation received from Shriram Transport Finance Company Limited of Rs.6,00,00,000/-, a Parton member of the society, cannot be brought to ta…

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)

Section 11Section 12ASection 234B

…the benefit of Section 12A(2) as regards the preceding years, should be given to assessee even if it case is pending in appellate proceedings. 16.1. Akhil Bhartiya Shree Khandal Vipra Mahasabha, I.T.A. No. 345/JP/2018, ITAT Jaipur Bench 16.2. SNDP Yogam [2016]161 ITD 1 (ITAT Cochin Bench) 9 Shri Parnami Panchayat 16.3. Centre for Cellular and Molecular Platforms, ITA No. 271/Bang/2018, ITAT, Bangalore Bench 16.4. Shree Khathu Shyam Jangid Brahman Dharamshala, ITA No. 1845/Del/2020, ITAT Delhi Bench 17. The aforementioned ratio has also been upheld by Hon'ble Rajasthan High Court in the case of Shree Shyam Mandi…

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R

Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…tion of eligibility for exemption under ss. 11 85 12 as mentioned in s. 12A provided for registration under s. 12AA ae a pre-condition for applicability of s. 12A." 2.8 The ld. A.R. further submitted that in the case of Sree Sree Ramakrishna Samity Vs. DCIT . 156 ITD 646 (2015) /44ITR (Trib) 678 (Kolkata) had also concluded the provisions of Sec.l2A(2) read with its provisos and the Explanatory memorandum attached to the Amended Provisions, are applicable retrospectively. 2.9 The ld. A.R. submitted that when all the above decisions equivocally state the principle that the intention and spirit of the statute is t…

M/S ALPHA EDUCATIONAL TRUST ,CHENNAI vs. DCIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is partly allowed

ITA 588/CHNY/2022[2011-2012]Status: DisposedITAT Chennai10 Mar 2023AY 2011-2012

Bench: Shri Mahavir Singh, Vice-आयकरअपीलसं./I.T.A.No.588/Chny/2022 ("नधा"रणवष" / Assessment Year: 2011-12) M/S. Alpha Educational Trust Vs The Dcit (Exemptions), No.2/310, Jeeva Street, Chennai. Mondiamman Nagar, Red Hills, Chennai-600 052. Pan: Aacta 9230A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 08.03.2023

Section 11Section 12ASection 143(3)Section 147

…mkrishna Samity Vs. DCIT, Siliguri (2016) 156 ITD 746. ii. ITAT., Ahmedabad Benches in the case of Shree Bhanushali Mitra Mandal Trust Vs. ITO, Vapi (2016) 68 taxmann.com 250. ITAT., Cochin Bench in the case of SNDP Yogam Vs. iii. ADIT (Exemptions) (2016) 161 ITD 1. ITAT., Bangalore Bench in the case of Vishvesvaraya iv. Technological University Vs. CIT (Exemptions) (2018) 171 ITD 414. 7 7. On the other hand, learned Sr.DR relied on the order of the Assessing Officer and that of the CIT(A) and argued that registration was granted by CIT(Exemptions), Chennai vide order dated 28.10.2015 passed u/s.12AA of t…

SHREE KHATHU SHYAM JANGID BRAHMAN DHARAMSHALA,GURGAON vs. ITO(E) WARD, FARIDABAD

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

ITA 1845/DEL/2020[2016-17]Status: DisposedITAT Delhi08 Jul 2022AY 2016-17

Bench: Shri C.M. Gargassessment Year: 2016-17 Shree Khathu Shyam Jangid Brahman Vs. Ito (E), Dharamshala, Ward, C/O Rra Taxindia, Faridabad. D-28, South Exension, Part I, New Delhi – 110 049. Pan: Aajts0636B (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 07.06.2022 Date Of Pronouncement : 08.07.2022 Order

For Appellant: Shri Somil Agarwal, Advocate &For Respondent: Shri Om Prakash, Sr. DR

Section 12ASection 12A(2)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2016-17 Shree Khathu Shyam Jangid Brahman Vs. ITO (E), Dharamshala, Ward, c/o RRA Taxindia, Faridabad. D-28, South Exension, Part I, New Delhi – 110 049. PAN: AAJTS0636B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 07.06.2022 Date of Pronouncement : 08.07.2022 ORDER This appeal filed by the assessee is directed against the order dated 18.11.2019 of the CIT(A)-2, Gurgaon, relating to…

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

ITA 1462/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Nov 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

For Appellant: Shri Ravi Shankar S.V., A.RFor Respondent: Smt. R. Premi, D.R

Section 11Section 12ASection 12A(2)Section 133ASection 148

…ITA Nos.1458 to 1462/Bang/2018 M/s. Karnataka State Students Welfare Fund, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1458 to 1462/Bang/2018 Assessment Years: 2009-10 to 2013-14 respectively M/s. Karnataka State Students Welfare Fund Shishak Sadan, Opp. Cauvery Bhavan ITO (Exemptions) Vs. Kempegowda Road Ward-1 Bangalore-560 002 Bangalore PAN NO : AAAGK0124OL APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar S.V., A.R. Respondent by : Smt. R. Premi, D.R. Date of Hearing : 26.11.2020…

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

ITA 1461/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Nov 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

For Appellant: Shri Ravi Shankar S.V., A.RFor Respondent: Smt. R. Premi, D.R

Section 11Section 12ASection 12A(2)Section 133ASection 148

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

ITA 1460/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Nov 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

For Appellant: Shri Ravi Shankar S.V., A.RFor Respondent: Smt. R. Premi, D.R

Section 11Section 12ASection 12A(2)Section 133ASection 148

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

ITA 1459/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Nov 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

For Appellant: Shri Ravi Shankar S.V., A.RFor Respondent: Smt. R. Premi, D.R

Section 11Section 12ASection 12A(2)Section 133ASection 148

M/S KARNATAKA STATE STUDENTS WELFARE FUND ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 , BANGALORE

In the result, all the appeals of the assessee are treated as allowed

ITA 1458/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Nov 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita Nos.1458 To 1462/Bang/2018 Assessment Years: 2009-10 To 2013-14 Respectively

For Appellant: Shri Ravi Shankar S.V., A.RFor Respondent: Smt. R. Premi, D.R

Section 11Section 12ASection 12A(2)Section 133ASection 148

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

…quately complies with the natural justice principle of fairness to all. Hence, it has to be presumed and constituted as retrospective in nature, in order to give the section a purposive interpretation. 27. In 'Shree Shree Ramkrishna Samity Vs. Dy. CIT, [2016] 156 ITD 646 (Kol), the above position has elaborately been considered to hold the first proviso to Section 12A(2) to be retrospectively applicable. The said decision has been followed in 'SNDP Yogum', (supra). 28. In view of the above discussion and respectfully following these decisions, in the absence of any decision to the contrary having been cited befor…

INCOME TAX OFFICER WARD-1 EXEMPTIONS , BANGALORE vs. M/S CENTRE FPR CELLULAR AND MOLECULAR PLATFORMS , BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)

Section 11Section 12ASection 2

…It adequately complies with the natural justice principle of fairness to all. Hence, it has to be presumed and construed as retrospective in nature, in order to give the section a purposive interpretation. 27. In Sree Sree Ramkrishna Samity v. Dy. CIT 120161 156 ITD 646 : [2015] 64 taxmann.com 330 (Kol.), the above position has elaborately been considered to hold the first proviso to Section 12A(2) to be retrospectively applicable. The said decision has been followed in SNDP Yogam (supra). 28. In view of the above discussion and respectfully following these decisions, in the absence of any decision to the contra…

AHINSA JAIN DHARMARTH SANSTHAN,DELHI vs. ITO, WARD- 58(3), NEW DELHI

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 224/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2019AY 2015-16

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2015-16 Vs. Ahinsa Jain Dharmarth Ito, Ward 58(3) Sansthan New Delhi R-2, F-1,F-2, Madhu Vihar I.P. Extn Delhi 110 092 (Appellant) (Respondent)

For Appellant: Sh. Rajesh Jain, FCAFor Respondent: Sh. S.N.Pandey, Sr.D.R

Section 11Section 12Section 12ASection 234

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘A’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2015-16 vs. Ahinsa Jain Dharmarth ITO, Ward 58(3) Sansthan New Delhi R-2, F-1,F-2, Madhu Vihar I.P. Extn Delhi 110 092 (Appellant) (Respondent) Assessee by : Sh. Rajesh Jain, FCA Revenue by : Sh. S.N.Pandey, Sr.D.R. Date of Hearing : 15/05/19 Date of Pronouncement: 31/05/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 30/12/18 passed by Ld. CIT (A)-23, New Delhi for assessment year 2015…

R.D. FOUNDATION,GHAZIABAD vs. ITO (EXEMPTION), WARD, GHAZIABAD

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

ITA 7877/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Feb 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

For Appellant: DR. RAKESH GUPTA, ADV. & SHFor Respondent: SH. SUNRENDER PAL, SR. DR

Section 10Section 11Section 11(1)(d)Section 12ASection 143(3)

…dication and it was directed by the Tribunal in that order to A.O. to 4 consider the decision of the Hon’ble Apex Court in the case Queens Educational Society 372 ITR 699(SC) and also the decisions of Kolkata Bench in the case Sree Sree Ram Krishna Samity 156 ITD 646. Accordingly, the present assessment order dated 29.11.2017 was passed by the A.O. u/s 143(3) / 254. The appeal order dated 24.10.2018 was passed by Ld. CIT(A), Ghaziabad against which the present appeal before us has been filed raising the above mentioned grounds of appeal. At the time of hearing Counsel for the Assessee, Dr. Rakesh Gupta…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…Optical Technologies Ltd. in ITA No.7136/Mum/04 • Indo Rama Industries Limited in ITA No. 2130/ Del/ 2008 • PVR Limited v. ACIT: ITA No. 1897/ Del/ 2010 (Del ITAT) • Ford India (P) Ltd. vs. DCIT: 59 SOT 221 (Chennai ITAT) Shyam Steel Industries Ltd. v. ACIT: 161 ITD 1 (TM) (Kol.) • 79 The Ld. AR submitted that the nature of the subsidy - whether capital or revenue, has to be examined by applying the “purpose test” as laid down repeatedly by the Supreme Court in the case of Sahney Steel (supra) and reiterated in Ponni Sugar (supra). There is also no dispute that the form and nomenclature of the subsidy are tota…

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

…afore-cited decisions by the tribunal. Though the provisos to the sub-section (2) were inserted by Finance (No. 2) Act, 2014, w.e.f. 01.10.2014, the tribunal in, also relied upon in St. Jude’s Convent School (supra), Shree Ramkrishna Samiti v. Dy. CIT [2014] 156 ITD 646 (Kol), has held the same to be retrospective, i.e., the date from which sub-section (2) to section 12A stood inserted on the statute, i.e., by Finance Act, 2007 w.e.f. 01.06.2007. There is no change in the objects and activities of the trust as obtaining for the relevant year/s, and on the basis of which the registration was subsequently (AYs. 2…

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