6.6 In DCIT v. A.P. State Civil Supplies Corporation Ltd.

160 ITD 117Income Tax Appellate Tribunal2016#11159 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mlisection 10(23c)put to usesection 2(15)section 40a(3)

Judgments citing 6.6 In DCIT v. A.P. State Civil Supplies Corporation Ltd.

Malanadu Milk Producers Society, Kottayam vs. DCIT, Exemption, Tvm, Thiruvananthapuram

The appeals of the assessees are allowed

ITA 633/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

…t surplus from the above activity is used for relief of poor, which mentioned as 1st limb of Sec. 2(15). The Hon'ble Income Tax Appellate Tribunal, Hyderabad Bench A, in the case of DCIT, Circle 1(1) Hyderabad vs A.P State Civil Supplies Corporation Ltd (2016)160 ITD 117, held that, providing essential commodities to the people at subsidized rates should be considered to be providing relief to poor and, thus eligible for exemption under section 11. Your appellant is also doing the same activity, mentioned in the above decision, in a different way. The Society is purchasing milk from the small & marginal farmers a…

Malanadu Farmers Society, Kottayam vs. DCIT Exemptions, Tvm, Thiruvananthapuram

The appeals of the assessees are allowed

ITA 632/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

…t surplus from the above activity is used for relief of poor, which mentioned as 1st limb of Sec. 2(15). The Hon'ble Income Tax Appellate Tribunal, Hyderabad Bench A, in the case of DCIT, Circle 1(1) Hyderabad vs A.P State Civil Supplies Corporation Ltd (2016)160 ITD 117, held that, providing essential commodities to the people at subsidized rates should be considered to be providing relief to poor and, thus eligible for exemption under section 11. Your appellant is also doing the same activity, mentioned in the above decision, in a different way. The Society is purchasing milk from the small & marginal farmers a…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

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)

…in low and middle income group. Since the assessee trust is engaged in providing easily affordable residence to low and middle income group, the same falls within the ambit of relief of poor. 6.6 In DCIT vs. A.P. State Civil Supplies Corporation Ltd., [2016] 160 ITD 117 (Hyderabad - Trib.), it was held as follows: 11. The assessee was established with an object to ensure supply of food grains, edible oils, dall etc., to the masses/general public through the approved outlets by State Civil supplies department by grant of substantial subsidies given by the Govt. and is a Corporation governed and controlled by the…

6.6 In DCIT v. A.P. State Civil Supplies Corporation Ltd. (160 ITD 117) — Cited in 9 Judgments | BharatTax