362 ITR 539 (Gujarat) (d) Institute of Chartered Accountants of India v. DGIT

347 ITR 99High Court2012#951 most cited

What is 362 ITR 539 (Gujarat) (d) Institute of Chartered Accountants of India v. DGIT authority for?

The broad definition of 'business' should not be applied when interpreting the proviso to Section 2(15) of the Income-tax Act, 1961, as the object and purpose of the section must be considered.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2015 to 2026.

Also referred to as

Institute of Chartered Accountants of India v DGIT · 347 ITR 99 · Delhi High Court · Section 2(15) · proviso to Section 2(15) · charitable purpose · advancement of general public utility · business · trade · commerce · exemption

Sections most often in play

Section 1961Section 2(15)Section 11Section 143(3)Section 12Section 11 of the Income-tax ActSection 11(1) of the Income-tax ActSection 11(4)

Issues it is cited on

section 4(3)mutuality principlesection 205section 2(13)advancement of general public utilitysection 10(23c)(iv)section 36(1)(v)proviso to section 2(15)section 11(6)section 2(11)section 13(8)section 11(4a)

Judgments citing 362 ITR 539 (Gujarat) (d) Institute of Chartered Accountants of India v. DGIT

Naya Raipur Development Authority, Raipur vs. Assistant Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 63/RPR/2019[2013-14]Status: DisposedITAT Raipur02 Sept 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…of any activity in the nature of trade, commerce or business as mentioned in the first proviso to Sec. 2(15) would be satisfied if profit making is not the real object. The Hon'ble Delhi High Court in the case of ICAI Vs Director General of Income Tax (Exem) 347 ITR 99 had the occasion to consider the grievance of the ICAI which was denied exemption u/s. 10(23C)(iv) of the Act because in the opinion of the DGIT (Exem.) the institute was holding coaching classes and therefore was not an educational institution, consequently the institute was covered under the last limb of charitable purpose i.e. advance of any ot…

Naya Raipur Development Authority, Raipur vs. Deputy Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 174/RPR/2019[2012-13]Status: DisposedITAT Raipur02 Sept 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…of any activity in the nature of trade, commerce or business as mentioned in the first proviso to Sec. 2(15) would be satisfied if profit making is not the real object. The Hon'ble Delhi High Court in the case of ICAI Vs Director General of Income Tax (Exem) 347 ITR 99 had the occasion to consider the grievance of the ICAI which was denied exemption u/s. 10(23C)(iv) of the Act because in the opinion of the DGIT (Exem.) the institute was holding coaching classes and therefore was not an educational institution, consequently the institute was covered under the last limb of charitable purpose i.e. advance of any ot…

The Jewellers Association, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT
Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 197/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 The Jewellers Association cuke The ACIT Vs. 252, Johri Bazar Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAT 4183E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma, CA & Shri R.K. Bhatra, CA jktLo dh vksj ls@ Revenu…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 61 of 176 also MERCHANT). But this distinction may be questioned. (Stroud, 6thEdn. 2000). In the case of Institute of Chartered Accountants of India (ICAI) vs. DGIT (E) [2012] 347 ITR 99 (Delhi), the Honourable Delhi High Court has held as follows: 17. The meaning of "commerce" as given by the Concise Oxford Dictionary is "exchange of merchandise, specially on large scale". In ordinary parlance, trade, and commerce carry with them the idea of purchase and sale with a view to make profit. If a person buys goods with a view to sell…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…dental surpluses were generated, would not render the activity in the nature of trade, commerce or business. 47. In Delhi High Court this dispute was raised in Institute of Chartered Accountants of India Vs. Director General of Income- tax (Exemption) [2012] 347 ITR 99 (Delhi). Court held that activities of institute i.e. fundamental or dominant function of institute was to exercise overall control or regulate activities of members/enroll chartered accountants and merely if same institute was holding coaching classes would not generate income. Court held that proviso to Section 2(15) of Act, 1961 would not be at…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…dental surpluses were generated, would not render the activity in the nature of trade, commerce or business. 47. In Delhi High Court this dispute was raised in Institute of Chartered Accountants of India Vs. Director General of Income- tax (Exemption) [2012] 347 ITR 99 (Delhi). Court held that activities of institute i.e. fundamental or dominant function of institute was to exercise overall control or regulate activities of members/enroll chartered accountants and merely if same institute was holding coaching classes would not generate income. Court held that proviso to Section 2(15) of Act, 1961 would not be at…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…dental surpluses were generated, would not render the activity in the nature of trade, commerce or business. 47. In Delhi High Court this dispute was raised in Institute of Chartered Accountants of India Vs. Director General of Income- tax (Exemption) [2012] 347 ITR 99 (Delhi). Court held that activities of institute i.e. fundamental or dominant function of institute was to exercise overall control or regulate activities of members/enroll chartered accountants and merely if same institute was holding coaching classes would not generate income. Court held that proviso to Section 2(15) of Act, 1961 would not be at…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…cability of proviso to section 2(15) of Income-tax Act was discussed after taking cognizance of in numerous case laws, some of which are enumerated as under: 1. Institute of Chartered Accountants of India vs. Director General of Income-tax (Exemption) [2012] 347 ITR 99 (Delhi) 2. CIT Versus Lucknow Development Authority, Lucknow 2014 (2) ALJ 578 3. Commissioner of Income-Tax, Gujarat Vs. Surat Art Silk Cloth Manufacturers Association [1980]121 ITR 1 (SC) 4. CIT Versus Krishi Utpadan Mandi Samite 2012 (12) SCC 267 5. Commissioner of Income-Tax Vs. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC) 6. CIT Versus Andhra Pr…