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

90 ITD 493Income Tax Appellate Tribunal2004#5567 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 366,339 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

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…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 :- "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 iss…