164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal

211 ITR 239Reported decision1995#12439 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing 164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal

JCIT(OSD), (EXEMPTIONS), CHENNAI vs. MUTHAYAMMAL EDUCATIONAL TRUST, CHENNAI

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

ITA 294/CHNY/2018[2009-10]Status: DisposedITAT Chennai27 Oct 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./Ita No.294/Chny/2018 िनधा"रणवष"/Assessment Year: 2009-10

For Appellant: Mrs. R. Anita, Addl. CITFor Respondent: Mr. I. Dinesh, Advocate
Section 11Section 143(3)

…ent assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. MaharanaofMewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot :: 5 :: SwetamberMurtiPujak Jain Mandal [1995] 211 ITR 239, respectively, boththe Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. 6. Following the aforesaid decisions of the Rajasthan and the Gujarat High Courts, we answer the second question referred to us in favour of the assessee and against the revenue. This view was furt…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…e present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation (1987)164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995 211 ITR 239), respectively, both the Rajasthan High Court and the Gujarat High Court have -answered the questions in favour of the assessee and against the revenue. 6. Following the aforesaid decisions of the Rajasthan and Gujarat High Courts. We answer the second question referred to us in favour of the assessee and against the revenue. This view was furt…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…e present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation (1987)164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (1995 211 ITR 239), respectively, both the Rajasthan High Court and the Gujarat High Court have -answered the questions in favour of the assessee and against the revenue. 6. Following the aforesaid decisions of the Rajasthan and Gujarat High Courts. We answer the second question referred to us in favour of the assessee and against the revenue. This view was furt…

DCIT(EXAMPTION), CIRCLE - 1(1), KOLKATA, KOLKATA vs. MAA SARASWATI GYAN MANDIR EDUCATION SOCIETY , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2002/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2020AY 2012-13

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata

For Appellant: Shri Radhey Shyam, CITFor Respondent: Shri S. M. Surana, Advocate
Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 143(3)

…present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal [1995] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. 6. Following the aforesaid decisions of the Rajasthan and the Gujarat High Courts, we answer the second question referred to us in favour of the assessee and against the revenue.” 20. The findings…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 1014/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal [1995] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 1013/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2019AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal [1995] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 1012/CHNY/2018[2008-09]Status: DisposedITAT Chennai25 Jul 2019AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…present assessment year. When similar questions came up before the Rajasthan High Court and the Gujarat High Court in the cases of CIT v. Maharana of Mewar Charitable Foundation [1987] 164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal [1995] 211 ITR 239, respectively, both the Rajasthan High Court and the Gujarat High Court have answered the questions in favour of the assessee and against the revenue. Even the Hon’ble Supreme Court in the case of CIT (E) vs. Subros Educational Society, (2018) 166 DTR 257 upheld the same proposition of law. However, from the perusal of the assessment order, we…

MEDICAL TRUST OF SEVENTH DAY ADVENTISTS,CHENNAI vs. DDIT, CHENNAI

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1708/CHNY/2015[2010-11]Status: DisposedITAT Chennai04 Sept 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1708/Chny/2015. "नधा"रण वष" /Assessment Year : 2010-2011. Medical Trust Of Seventh Day Vs. The Deputy Director Of Income Tax, Adventists, Exemption I, Aa 148, Iii Avenue, Chennai Anna Nagar, Chennai 600 040. [Pan Aaatm 5187A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Clement Ramesh Kumar
Section 12ASection 28

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1708/CHNY/2015. "नधा"रण वष" /Assessment year : 2010-2011. Medical Trust of Seventh Day Vs. The Deputy Director of Income Tax, Adventists, Exemption I, AA 148, III Avenue, Chennai Anna Nagar, Chennai 600 040. [PAN AAATM 5187A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. R.M. Narayanan, C.A., अपीलाथ" क" ओर से/ Appellant…

164 ITR 439 and CIT v. Shri Plot Swetamber Murti Pujak Jam Mandal (211 ITR 239) — Cited in 8 Judgments | BharatTax