ACIT(Exemptions) v. Ahmadabad Urban Development Authority

290 Taxmann 137Reported decision2023#11433 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Judgments citing ACIT(Exemptions) v. Ahmadabad Urban Development Authority

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 61/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Oct 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 58/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 57/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 56/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

Ramsahaimalsahuwala and Sons Charitable Trust, Chennai vs. ACIT Central Circle 2(3), Chennai

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ,चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं (ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.53 to 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 to 2019-20 v. M/s.Ramsahaimal Sahuwala & The ACIT, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The ITO, Exemptions Ward-4, Chennai. [PAN:AAATR 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर स…

ACIT(Exemptions) v. Ahmadabad Urban Development Authority (290 Taxmann 137) — Cited in 9 Judgments | BharatTax