371 ITR 333 (Del); Institute of Chartered Accountants of India v. DGIT (Exemptions)

150 DTR 249High Court2017#19228 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Judgments citing 371 ITR 333 (Del); Institute of Chartered Accountants of India v. DGIT (Exemptions)

Shree Rajput Sabha, Jaipur vs. CIT(Exemption), Jaipur

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20
For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…Business practices: Where assessee's primary purpose remained advancement of objects of general public utility, even if an incidental or ancillary activity for purpose of achieving main purpose was profitable in nature, denial of registration was unjustified. 150 DTR 249 Director of IT (Exemptions) Vs. Shree Nashik PanchvatiPanjrapole (Bom) (Case law APB 96-105) CHARITABLE TRUST REGISTRATION U/S 12A Cancellation u/s 12AA(3) vis-à-vis applicability of proviso to s. 2(15) – Dominant activity carried out by the assessee trust for over 130 years being to take care of old, sick and disabled cows, an incidental activit…

All India Rubber Industries Association, Mumbai vs. Asst CIT (E)1(1), Mumbai

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…een placed on various decisions, viz. India Trade Promotion Organization vs DGIT (Exemptions), 371 ITR 333 (Del); Institute of Chartered Accountants of India vs DGIT (Exemptions), 347 ITR 99 (Del.); DIT (Exemptions) vs Shree Nasik Panchvati Panjrapole, (2017) 150 DTR 249 (Bom.). 8 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 8. It was, therefore, contended that the assessment made by the Assessing Officer denying the relief under Sec. 11/12 of the Act is unjustified and the income as returned by the assessee deserves to be restored. 9. On the other hand, the ld. DR appearin…

All India Rubber Industries Association, Mumbai vs. ADIT (E) II(2), Mumbai

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…een placed on various decisions, viz. India Trade Promotion Organization vs DGIT (Exemptions), 371 ITR 333 (Del); Institute of Chartered Accountants of India vs DGIT (Exemptions), 347 ITR 99 (Del.); DIT (Exemptions) vs Shree Nasik Panchvati Panjrapole, (2017) 150 DTR 249 (Bom.). 8 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 8. It was, therefore, contended that the assessment made by the Assessing Officer denying the relief under Sec. 11/12 of the Act is unjustified and the income as returned by the assessee deserves to be restored. 9. On the other hand, the ld. DR appearin…

All India Rubber Industries Association, Mumbai vs. ITO (E) 1(1), Mumbai

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…een placed on various decisions, viz. India Trade Promotion Organization vs DGIT (Exemptions), 371 ITR 333 (Del); Institute of Chartered Accountants of India vs DGIT (Exemptions), 347 ITR 99 (Del.); DIT (Exemptions) vs Shree Nasik Panchvati Panjrapole, (2017) 150 DTR 249 (Bom.). 8 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 8. It was, therefore, contended that the assessment made by the Assessing Officer denying the relief under Sec. 11/12 of the Act is unjustified and the income as returned by the assessee deserves to be restored. 9. On the other hand, the ld. DR appearin…

371 ITR 333 (Del); Institute of Chartered Accountants of India v. DGIT (Exemptions) (150 DTR 249) — Cited in 4 Judgments | BharatTax