22 ACIT, Alwar v. Shri Babu Lal Data, Alwar DIT(Exemptions) Vs. Young Men Christian Association

111 DTR 77High Court2014#22009 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 269TSection 271DSection 271ESection 132Section 133ASection 143(3)Section 153ASection 269SS

Judgments citing 22 ACIT, Alwar v. Shri Babu Lal Data, Alwar DIT(Exemptions) Vs. Young Men Christian Association

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…[2024] 167 taxmann.com 352 (Andhra Pradesh)/[2024] 301 Taxman 516 (Andhra Pradesh)[03-10-2024] 10 Hon'ble Madras High Court Director of Income Tax Exemptions, 60-66 Chennai Vs M/s. Young Men Christian Association, Madras, ITA Nos.1661, 2002 & 2003/MDS/ 2012, 111 DTR 77 (Mad.) (HC) 11 Hon'ble Delhi High Court Diwan Enterprises Vs. CIT & Ors. (2000) 246 67-74 ITR 571 (Del) (HC) 12 Hon'ble Delhi High Court CIT Vs. Standard Brands Ltd. 285 ITR 295 75-76 (Del.) (HC) 13 Hon'ble Gujarat High Court Commissioner of Income Tax Vs. Shyam 77-78 Corporation 218 Taxman 136 (Guj.), 14 Hon'ble Calcutta High Court Durga Kama…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…[2024] 167 taxmann.com 352 (Andhra Pradesh)/[2024] 301 Taxman 516 (Andhra Pradesh)[03-10-2024] 10 Hon'ble Madras High Court Director of Income Tax Exemptions, 60-66 Chennai Vs M/s. Young Men Christian Association, Madras, ITA Nos.1661, 2002 & 2003/MDS/ 2012, 111 DTR 77 (Mad.) (HC) 11 Hon'ble Delhi High Court Diwan Enterprises Vs. CIT & Ors. (2000) 246 67-74 ITR 571 (Del) (HC) 12 Hon'ble Delhi High Court CIT Vs. Standard Brands Ltd. 285 ITR 295 75-76 (Del.) (HC) 13 Hon'ble Gujarat High Court Commissioner of Income Tax Vs. Shyam 77-78 Corporation 218 Taxman 136 (Guj.), 14 Hon'ble Calcutta High Court Durga Kama…

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

In the result the appeal of the department is dismissed

ITA 1233/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 132(1)Section 143(3)Section 269SSection 271D

…f sec.269SS are independent provisions but if the alleged income is held to be deemed income of the assessee, the penalty u/s 271D could not be invoked." 22 ACIT, Alwar vs Shri Babu Lal Data, Alwar DIT(Exemptions) Vs. Young Men Christian Association (2014) 111 DTR 77 (Mad.) (HC) (PB page 17-23) Para 7 & 10 of the decision reads as under: "7. We find from the order of the Tribunal, in the case of transaction relating to receipt of Rs. 1 crore and payment of Rs. 50 lakhs, the Tribunal, having considered the order of the assessing authority that it is a case of unexplain which is subjected to tax under s. 68 of t…

22 ACIT, Alwar v. Shri Babu Lal Data, Alwar DIT(Exemptions) Vs. Young Men Christian Association (111 DTR 77) — Cited in 3 Judgments | BharatTax