37) and CIT(E) v. Mata Amrithanandamayi Math

85 Taxmann.com 261High Court2017#14516 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961Section 1959Section 11(1)(d) of the Income Tax ActSection 11(5) of the Income Tax ActSection 13(1)(d)(ii) of the Income Tax ActSection 143(3) of the Income Tax ActSection 1934Section 1955

Issues it is cited on

section 14(2)section 2(17)section 62section 80g(5b)section 115bbcsection 80g(2)anonymous donationsection 11(1)(d)section 11(5)corpus fundaccumulation of incomecorpus donation

Judgments citing 37) and CIT(E) v. Mata Amrithanandamayi Math

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4766/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 May 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

For Appellant: Dr. K. Shivaram, Sr. AdvFor Respondent: 28/05/2024
Section 11Section 11(5)Section 13(1)(d)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2021-22 ITO(E)-1(1), Bhavitha Foundation, 6th floor, Room No. 601, MTNL 3502, Octavius Heeranandani, Vs. Building, Cumballa Hill, DR GD Powai, Deshmukh Marg (Pedder Road) Mumbai-400076. Mumbai-400026. PAN NO. AAFCB 4096 F Appellant Respondent Assessee by : Dr. K. Shivaram, Sr. Adv. Mr. Rahul K. Hakani : Mr. S. Srinivanu, CIT-DR Revenue by : 28/05/2024 Date of Hearing : 30/05/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appe…

ST JOSEPH'S DEVELOPMENT TRUST,THENI vs. ITO, EXEMPTIONS WARD, MADURAI

In the result, appeal filed by the assessee is dismissed

ITA 588/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 Dec 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपीलसं./Ita No.: 588/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 St. Joseph’S Development Trust Income Tax Officer, 1, Genguvarpatti, V. Exemption Ward, Theni – 625 203. No. 12, Vp Rathinsamy Nadar [Pan: Aabts-2424-F] Road, Cr Building, Bibikulam, Madurai-625 002. (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. N.V. Lakshmi, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 26.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 29.12.2023 आदेश /O R D E R Per Mahavir Singh:

For Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 588/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 St. Joseph’s Development Trust Income Tax Officer, 1, Genguvarpatti, v. Exemption Ward, Theni – 625 203. No. 12, VP Rathinsamy Nadar [PAN: AABTS-2424-F] Road, CR Building, Bibikulam, Madurai-625 002. (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. N.V. Lakshmi, Advocate अपीलाथ" क" ओर से/Appel…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed partly

ITA 273/JPR/2020[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

For Appellant: Shri Shafi Mohammed Chouhan (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 273/JP/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed Chouhan (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ…

37) and CIT(E) v. Mata Amrithanandamayi Math (85 Taxmann.com 261) — Cited in 7 Judgments | BharatTax