ACIT v. Nagarjuna Educational Society

46 SOT 501Income Tax Appellate Tribunal2011#25058 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing ACIT v. Nagarjuna Educational Society

DDIT (E) I (2), Mumbai vs. The Society of Franciscan ( Hospitaller) Sister, Mumbai

ITA 5582/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Aug 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…eipt or contribution. To add, further, the alleged capitation fees cannot be considered as premium on tuition fees either, since amount collected varies from person to person. 10. The assessee relied on the case of ACIT v Nagarjuna Educational Society [2011] 46 SOT 501 (Visakhapatnam), wherein the assessee society was formed with the main objective of imparting education and was running several educational institutions. It was granted registration as a charitable institution under section 12A of the Act. It filed its return for the assessment year 2000-01 declaring nil income. The return was processed under sect…

DDIT (E) I(1), Mumbai vs. Society of Franciscan (Hospitaller ) Sister, Mumbai

ITA 2535/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Aug 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…eipt or contribution. To add, further, the alleged capitation fees cannot be considered as premium on tuition fees either, since amount collected varies from person to person. 10. The assessee relied on the case of ACIT v Nagarjuna Educational Society [2011] 46 SOT 501 (Visakhapatnam), wherein the assessee society was formed with the main objective of imparting education and was running several educational institutions. It was granted registration as a charitable institution under section 12A of the Act. It filed its return for the assessment year 2000-01 declaring nil income. The return was processed under sect…

DDIT (E) I(1), Mumbai vs. Society of Franciscan (Hospitaller ) Sister, Mumbai

ITA 2534/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Aug 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…eipt or contribution. To add, further, the alleged capitation fees cannot be considered as premium on tuition fees either, since amount collected varies from person to person. 10. The assessee relied on the case of ACIT v Nagarjuna Educational Society [2011] 46 SOT 501 (Visakhapatnam), wherein the assessee society was formed with the main objective of imparting education and was running several educational institutions. It was granted registration as a charitable institution under section 12A of the Act. It filed its return for the assessment year 2000-01 declaring nil income. The return was processed under sect…

ACIT v. Nagarjuna Educational Society (46 SOT 501) — Cited in 3 Judgments | BharatTax