(1) Sree Sree Ramkrishna Samity v. Deputy CIT

156 ITD 646Income Tax Appellate Tribunal2016#4400 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.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 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 12ASection 12AASection 11Section 12ABSection 143(3)Section 250Section 10(23C)Section 12

Issues it is cited on

section 12a(2)registration under section 12asection 12aasection 12absection 12asection 12section 10section 11scrutiny assessmentprevious yearsection 139condonation of delay

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

M/S Shyma Lal Thapar Foundation, Moga vs. The Income Tax Officerii, Moga

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

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

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…

M/S. Shyam Lal Thapar Foundation, Moga vs. The Income Tax Officer_II, Moga

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

ITA 644/ASR/2013[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…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…R argued that the issue under dispute is already settled by the following decisions of the co-ordinate benches of various tribunals :- A.Yrs.2006-07 & 2007-08 a) Decision of this tribunal in the case of Sree Sree Ramakrishna Samity vs DCIT reported in (2016) 156 ITD 646 (Kolkata –Trib.) dated 9.10.2015. b) Decision of Ahmedabad Tribunal in the case of Shree Bhanushali Mitra Mandal Trust vs ITO reported in (2016) 68 taxmann.com 250 (Ahmedabad-Trib.) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decisi…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 723/KOL/2013[2006-07]Status: DisposedITAT Kolkata18 Aug 2017AY 2006-07

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…R argued that the issue under dispute is already settled by the following decisions of the co-ordinate benches of various tribunals :- A.Yrs.2006-07 & 2007-08 a) Decision of this tribunal in the case of Sree Sree Ramakrishna Samity vs DCIT reported in (2016) 156 ITD 646 (Kolkata –Trib.) dated 9.10.2015. b) Decision of Ahmedabad Tribunal in the case of Shree Bhanushali Mitra Mandal Trust vs ITO reported in (2016) 68 taxmann.com 250 (Ahmedabad-Trib.) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decisi…

P.K.D.Trust, Chennai vs. ITO, Pollachi

Appeal stands dismissed

ITA 1820/CHNY/2016[2012-13]Status: DisposedITAT Chennai10 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.2053/Mds/2014 आयकर अपील सं./Ita Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/S Pkd Trust, The Income Tax Officer, Pkd Matriculation School, V. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. Pan : Aaaap 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 10Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI [CAMP: COIMBATORE] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2053/Mds/2014 आयकर अपील सं./ITA Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/s PKD Trust, The Income Tax Officer, PKD Matriculation School, v. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. PAN : AAAAP 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

P.K.D.Trust, Chennai vs. ITO, Pollachi

Appeal stands dismissed

ITA 1819/CHNY/2016[-]Status: DisposedITAT Chennai10 Feb 2017

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.2053/Mds/2014 आयकर अपील सं./Ita Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/S Pkd Trust, The Income Tax Officer, Pkd Matriculation School, V. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. Pan : Aaaap 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 10Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI [CAMP: COIMBATORE] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2053/Mds/2014 आयकर अपील सं./ITA Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/s PKD Trust, The Income Tax Officer, PKD Matriculation School, v. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. PAN : AAAAP 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

Pkd Trust, Chennai vs. ITO, Pollachi

Appeal stands dismissed

ITA 2053/CHNY/2014[2010-11]Status: DisposedITAT Chennai10 Feb 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.2053/Mds/2014 आयकर अपील सं./Ita Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/S Pkd Trust, The Income Tax Officer, Pkd Matriculation School, V. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. Pan : Aaaap 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 10Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI [CAMP: COIMBATORE] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2053/Mds/2014 आयकर अपील सं./ITA Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/s PKD Trust, The Income Tax Officer, PKD Matriculation School, v. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. PAN : AAAAP 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…