61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT

90 ITD 493Income Tax Appellate Tribunal2004#5576 most cited

What is 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT authority for?

Corpus collections received by an appellant, which have been treated as income by the assessing officer and confirmed by the Commissioner of Income-tax (Appeals), require deletion for the advancement of substantial cause of justice.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Society for Integrated Development in Urban & Rural Areas · 90 ITD 493 · corpus collections · treated as income · charitable trust · exemption · CIT(A)

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 12(1)bSection 12ASection 12A(1)Section 139(1)Section 143(1)

Judgments citing 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT

NALWADI CHARITABLE TRUST,DELHI vs. ITO WARD EXEMP 2(4), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-II, New Delhi 110028 ...... अपीलाथ"/Appellant PAN: AAATN-0324-N बनाम Vs. Assistant Director of Income Tax, CPC, Post Bag No. 2, Electricity Post Office, ..... "ितवादी/Respondent Bengaluru, Karnataka 560500 अपीलाथ" "ारा/ Appellant by : Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered Accountant (Throug…

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

…993) 201 ITR 325 (Guj)  CIT vs. Web Commerce Pvt. LTd. 318 ITR 135 (Del)  CIT vs. Dr.L.M.Singhvi 289 ITR 425 (Raj)  Kokan Kala Shikshan Vikaas Sanstha vs. DCIT 645/Pun/2021 (Pune Trib.)  Society for Integrated Development in Urban and Rural Areas vs. DCIT 90 ITD 493 (Hyd. Trib.) 12. On the other hand, the Ld. DR for the Revenue has primarily reiterated the stand taken by the ld CIT(A), which we have already noted in our earlier para and is not being repeated for the sake of brevity. 13. We have heard the rival submissions of both the parties and carefully gone through the submissions put forth on behalf of t…

JAGDISH BHUTT ,UTTAR PRADESH vs. DCIT, CIRCLE-1, UTTAR PRADESH

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 527/DEL/2022[2013-14]Status: DisposedITAT Delhi16 Nov 2022AY 2013-14

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2013-14] Jagdish Bhutt, Vs Dcit, F-115, Sector-56, Noida, Circle-1, Uttar Pradesh-201301. Noida. Pan-Aylpb6080G Appellant Respondent Appellant By Shri Rishi Gautam, Adv. Respondent By Shri Sanjay Tripathi, Sr. Dr Date Of Hearing 16.11.2022 Date Of Pronouncement 16.11.2022

Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Jagdish Bhutt, vs DCIT, F-115, Sector-56, Noida, Circle-1, Uttar Pradesh-201301. Noida. PAN-AYLPB6080G APPELLANT RESPONDENT Appellant by Shri Rishi Gautam, Adv. Respondent by Shri Sanjay Tripathi, Sr. DR Date of Hearing 16.11.2022 Date of Pronouncement 16.11.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A), Noida dated 30.04.2017. 2. The assessee has r…

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

M/S BANDANTHAMMA MATHU KALAMMA TRUST,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…is Hon'ble Tribunal in the case of ITO Vs. M/s. Vokkaligara Sangha, in ITA No's 281 to 285/Bang/ 2014, order dated 14/08/2015: J.B. Educational Society Vs. ACIT, 159 TTJ 234 [a]. [Hyd. Tribunal]; Society for Integrated Development in Urban & [b]. Rural Areas, 90 ITD 493 [Hyd. Tribunal]; Nirmal Agricultural Society, 71 ITD 152 [Hyd. [c]. Tribunal]; [xiv]. In view of the above submissions the appellant humbly pray and submit that the corpus collections received by the appellant which has been treated as income by the learned assessing officer for the assessment years 2008-09 to 2013-14 and erroneously confirmed by…

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 277/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another co- ordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the observations therein which were as under :- ITA Nos. 274 and 277/Bang/2017 Page 8 of 18 "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire…

SRI MARKANDEYA MAHARSHI PADMASHALI GURUPEETA MAHA SAMSTHANA ,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTION) WARD-3, BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 274/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

…5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another co- ordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the observations therein which were as under :- ITA Nos. 274 and 277/Bang/2017 Page 8 of 18 "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire…

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the observations therein which were as under :- "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue…

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the observations therein which were as under :- "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue…

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

…5.3.2 In the case of J.B. Educational Society V ACIT reported in 159 TTJ 234 (Hyd), the Hyderabad Bench of the Tribunal followed an earlier decision of the Hyderabad Bench in the case of Society for Integrated Development in Urban and Rural Areas reported in 90 ITD 493 (Hyd) wherein the Tribunal followed the order of another coordinate bench in the case of Nirmal Agricultural Society (2000) 67 TTJ (Hyd) and recorded the observations therein which were as under :- "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue…

INCOME-TAX OFFICER vs. SERUM INSTITUTE OF INDIA RESEARCH FOUNDATION,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar
Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

…presentative has submitted that the issue is covered by various orders of the Income-tax Appellate Tribunal in the cases of Shri Shankar Bhagwan Estate v. ITO [1997] 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT [2004] 90 ITD 493 (Hyd), Sri Dwarkadheesh Charitable Trust v. ITO [1975] 98 ITR 557 (All) and Dy. CIT v. Nasik Gymkhana [2001] 77 ITD 500 (Pune). 6. We have heard the learned representatives of the parties and records perused. The grievance of the Revenue is that the Commissioner of Income-tax (Appeals) has wrongly followed the judgment of the hon'ble Delhi High C…

TARAKESWAR VIVEKANANDA PALLY SEVA KENDRA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY, KOLKATA

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1819/KOL/2016[2010-11]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-11

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] Assessment Year : 2010-11

For Appellant: Shri M.C.Gope, AdvocateFor Respondent: Sk. Zafarul Haque Tanweer, JCIT/Addl.CIT
Section 12ASection 143Section 145(3)

…uments of both sides, I am of the view that the lower authorities have committed an error in not following the principles and law in determining the income of the assessee. 10. The Hyderabad bench of the Tribunal in the case of Society for Integrated vs DCIT 90 ITD 493 held as follows at paras 24 to 29 :- “24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue is covered by the judgment of this Bench in Nirmal Agricultural Society v. ITO, 71 ITD 152. In that case, it has been held (as per head note) as under:- "The a…

THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN

In the result, the appeal of the revenue stands dismissed

ITA 22/IND/2015[2009-10]Status: DisposedITAT Indore30 May 2017AY 2009-10

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 12ASection 2(24)(iia)

…cause the receipt (i.e. Donation towards corpus) itself is not income.” 4.7 Further, reference can be made to very detailed & elaborate decision of Hon’ble ITAT, Hyderabad bench in the case of Society for Integrated Development in Urban & Rural Area v/s DCIT, 90 ITD 493 (Hyd) wherein reference was made to the earlier Tribunal decision and view of the Ld. Authors Kanga and Palkiwala in the book law & practice of income tax, 8th edition vol.I as appering on page 387 as well the views of Ld. Authors Chaturvedi & Pithisaria ( referred in para.27 of the order ) & It was held – “ as argued by the Revenue, though by vir…

SHREE JAIN SWETAMBER DEHARSHAR UPSHRAYA TRUST,THANE vs. ASST CIT PALGHAR CIRCLE, PALGHAR, PALGHAR

The appeal of the assessee is partly allowed

ITA 264/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri N.K.Pradhanassessment Year: 2011-12 Shree Jain Swetamber Acit, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/O. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaets4024L

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 164Section 164(2)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ डी’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K.Pradhan, Accountant Member Assessment Year: 2011-12 Shree Jain Swetamber ACIT, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/o. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAETS4024L "नधा"रती क" ओर से / Assessee by Shri Rahul K Hakani राज"व क" ओर से / Revenue by Shri Purushottam Kumar 1…

BANK OF INDIA RETIRED EMPLOYESS MEDICAL ASSISTANCE SCHEME,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3249/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank Of India Retired Commissioner Of Income बनाम/ Employees Medical Tax (Exemptions), V. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 Th Floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./Pan : Aabtb3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…आयकर अपील"य अ"धकरण “B” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank of India Retired Commissioner of Income बनाम/ Employees Medical Tax (Exemptions), v. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 th floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./PAN : AABTB3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Vijay Mehta Revenue…

CHANDRAPRABHU SWETAMBER JAIN MANDIR UPSHRAYA,DHANU vs. ASST CIT PALGHAR CIRCLE, PALGHAR, PALGHAR

In the result, the appeal of the Revenue is dismissed

ITA 230/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Vishwas S. Jadhav,Sr
Section 10Section 11Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 164(2)Section 167B(1)Section 2(24)(iia)

…presentative has submitted that the issue is covered by various orders of the Income-tax Appellate Tribunal in the cases of Shri Shankar Bhagwan Estate v. ITO [1997] 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT [2004] 90 ITD 493 (Hyd), Sri Dwarkadheesh Charitable Trust v. ITO [1975] 98 ITR 557 (All) and Dy. CIT v. Nasik Gymkhana [2001] 77 ITD 500 (Pune). 6. We have heard the learned representatives of the parties and records perused. The grievance of the Revenue is that the Commissioner of Income-tax (Appeals) has wrongly followed the judgment of the hon'ble Delhi High Co…

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61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT (90 ITD 493) — Cited in 21 Judgments | BharatTax