198 ITR 598 (Guj.). (ix). CIT v. Raghubir Saran Charitable Trust

183 ITR 297High Court1990#15148 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2017.

Judgments citing 198 ITR 598 (Guj.). (ix). CIT v. Raghubir Saran Charitable Trust

D.C.I.T., Circle-2, Gwalior vs. M/S Prem Motors Pvt Ltd., Gwalior

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11

Section 2(22)(e)Section 22Section 40A(2)(b)

…(1981) 131 ITR 589 (SC), Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee (1980) 122 ITR 700 (SC) and Sheila Kaushish vs. CIT (1981) 24 CTR (SC) 351 : (1981) 131 ITR 435 (SC), this Court has laid down in CIT vs. Raghubir Saran Charitable Trust (1990) 183 ITR 297 (Del), that the Tribunal was justified in holding that the market rent of the property could not be more than the standard rent. In Raghubir Saran Charitable Trust (supra) the AO had incorrectly computed the market rent of the house and had added the difference between the market rent so calculated and rent which was being actually paid. The same…

ADIT (E), New Delhi vs. Hamdard Nation Foundation (India), New Delhi

In the result, the appeal of the revenue is allowed for statistical

ITA 1985/DEL/2012[2007-08]Status: DisposedITAT Delhi25 Oct 2016AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. A.K. Saroha, CIT/DRFor Respondent: Sh. R.M. Mehta, Advocate

Section 11Section 11(1)Section 12ASection 13(2)(b)Section 13(3)Section 143(1)Section 143(3)Section 80G(5)(vi)

….) (vii). Commissioner of Income-tax vs. Tiny Tots Education Society, (2011) 330 ITR 21 (P&H). (viii). Commissioner of Income-tax vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust reported in 198 ITR 598 (Guj.). (ix). CIT vs. Raghubir Saran Charitable Trust, 183 ITR 297 (Del.) (x). DCIT vs. Cosmopolitan Education Society, 244 ITR 494 (Raj.) (xi). CIT vs. Karimia Trust, 302 ITR 57 (Jhar). 8 ITA No.1985 & CO 231/Del./2012 8. We have considered the rival submissions and have perused the entire materials available on record including the findings of the ld. CIT(A) recorded in the impugned order. We find that the…

Shriram Scientific and Industrial Research Foundation, New Delhi vs. Jdit (Exemptions), New Delhi

The appeal of the assessee is dismissed

ITA 920/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2016AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 M/S. Shriram Scientific & Vs. Jdit (Exemptions), Range- Industrial Research Ii, New Delhi Foundation, Diamond Press Building, 8E , Rani Jhansi Road, Jhandewalan Extension, New Delhi Pan : Aaats0867K (Appellant) (Respondent)

Section 11Section 11(1)

…he assessee should be considered as adequate. We note that the Tribunal’s decision in Rabhubir Saran Charitable Trust was the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent.” 9. Before us, the assessee filed an application under Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 in compliance to the direction of the Hon’…

Asst CIT 16(2), Mumbai vs. Govindbhai L. Kakadia, Mumbai

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

ITA 6663/MUM/2014[2011-12]Status: DisposedITAT Mumbai03 Jun 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2011-12 Acit Cit 16(2), Govindbhai L. Kakadia, 2Nd Floor, Matru Mandir, 1001 Prasad Chambers, बनाम/ Tardeo Rd. Opera House, Vs. Mumbai-400007 Tata Rd. No.2 Mumbai-400004 (Revenue) (Revenue) P.A. No.Aftpk4028A Revenue By Shri A. Ramachandran (Dr) Respondent By None (Ar)

Section 143(3)Section 23Section 23(1)

…Khosla v. CIT [1981] 131 ITR 589 (SC) 3. Dewan Daulat Ram Kapoor v. NDMC [1980] 122 ITR 700(SC) 4. Dr. Balbir Singh v. MCD [1985] 152 ITR 388 (SC) 5. CIT v. Mayur Recreational & Development Ltd.(AIT- 2008-189 ITA-SB); 6. CIT v. Raghubir Salan Charitable Trust 183 ITR 297 - (Delhi); 7. L.Bansidhar & Sons HUF 201 ITR 655 (Delhi) 8. CIT v. Vinay Bharat Ram & Sons (HUF) 261 ITR 632 (Delhi) 2.4.5 In view of the above, and considering the 'without prejudice' pleadings made by the Ld. AR as in the appellate proceedings for A.Y.2010-11 in his own case, I 5 Govindbhai L. Kakadia am of the considered opinion that the dec…

Director of Income Tax vs. Span Foundation

The appeals are dismissed

ITA - 789 / 2008HC Delhi04 Nov 2008

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Navneet Negi

Section 11Section 13

…sessee should be considered as adequate. We note that the Tribunal’s decision in Rabhubir Saran Charitable Trust was the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent. 2008:DHC:2982-DB 5. We are informed that the Assessing Officer has since examined the issue of adequacy as directed by the Tribunal by virtue of…

Director of Income Tax vs. Span Foundation

The appeals are dismissed

ITA - 767 / 2008HC Delhi04 Nov 2008

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Navneet Negi

Section 11Section 13

…sessee should be considered as adequate. We note that the Tribunal’s decision in Rabhubir Saran Charitable Trust was the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent. 2008:DHC:2983-DB 5. We are informed that the Assessing Officer has since examined the issue of adequacy as directed by the Tribunal by virtue of…