1) Surat City Gymkhana v. DCIT (

354 ITR 605Reported decision#11559 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12AASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)

Judgments citing 1) Surat City Gymkhana v. DCIT (

Dy. Commissioner of Income Tax (E)-2(1), Mumbai vs. The Cathedral Vidya Trust, Mumbai

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

ITA 3292/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Smt. Renu Jauhri

For Appellant: Shri. Ronak Doshi & Ms. Mahek SavlaFor Respondent: Shri. H. M. Bhatt
Section 11Section 12ASection 13(3)Section 143(3)

…r section 143(3) on 21.03.2013 and order of Id. CIT (A) in Vidya Education Investment Pvt. Ltd. for AY 2011-12 dated 18.02.2016. In support of his submission, the Id. AR of the assessee relied upon the following decision: i. Chirec Education Society vs. ADIT (354 ITR 605) (Andhra HC). ii. ITO vs. Virendra Singh Memorial Shiksha Samiti (35 SOT 1) (Lucknow Trib.) "3.The Id. AR for the assessee mainly relied on the decision of Hon'ble Supreme Court in Queen's Education Society vs. CIT (supra) and decision of Andhra Pradesh High Court in Chirec Education Society vs. ADIT (supra). 4. On the other hand, the ld. DR fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…is to be proved by the Revenue only and without proving it, exemption u/s. 11 of the Act cannot be denied. For this proposition, he relied on the following judgments: 1) Surat City Gymkhana vs. DCIT (254 ITR 733) (Guj.) 2) Chirec Education society vs. ACIT (354 ITR 605) (AP) 3) CIT vs. Kamala Town Trust (279 ITR 89) (All.) 6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for the assessee to furnish return of income under section 139(1) of the Act so as to avail exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled fo…

The Cathedral Vidya Trust, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 4958/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Oct 2017AY 2011-12

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhthe Cathedral Vidya Trust Ito (Exemption)-1(1), 6, Purushottamdas Thakurdas Piramal Chamber, Lalbaug, Vs. Marg, Fort, Mumbai-400001 Mumbai. Pan: Aabtt5706B (Appellant) (Respondent)

For Respondent: Sh. H. N. Singh Sr. DR
Section 11Section 12ASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)Section 250Section 253Section 254(1)

…r section 143(3) on 21.03.2013 and order of ld. CIT (A) in Vidya Education Investment Pvt. Ltd. for AY 2011-12 dated 18.02.2016. In support of his submission, the ld. AR of the assessee relied upon the following decision: i. Chirec Education Society vs. ADIT (354 ITR 605) (Andhra HC). ii. ITO vs. Virendra Singh Memorial Shiksha Samiti (35 SOT 1) (Lucknow Trib.) The ld. AR for the assessee mainly relied on the decision of Hon’ble Supreme Court in Queen’s Education Society vs. CIT (supra) and decision 6 ITA No.4958/M/2015 - The Cathedral Vidya Trust of Andhra Pradesh High Court in Chirec Education Society vs. AD…