Which sections of the Income Tax Act does Addl. CIT v. Surat Art Silk Cloth Manufacturers Association come up under?

It is most often cited in judgments turning on Section 11, Section 2(15), Section 12, Section 12A, Section 13(8), Section 143(3).

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1)

Q: What is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association authority for?

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Q: How many judgments cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association?

328 judgments on BharatTax cite Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1), spanning 2001 to 2026.

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA

Section 11Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

Section 11Section 12ASection 143(3)Section 154Section 2(15)

…but which is merely ancillary or incidental to the primary or dominant purpose would not prevent the trust or institution from being a valid charity: vide CIT v. Andhra Chamber of Commerce (1985) 55 (TR 722 (SC) (referred to in the decision reported in (1980) 121 ITR 1(Add Commissioner of Income- tax v. Surat Art Silk Cloth Manufacturers Association). Thus if the dominant object or the primary object was chantable, the subsidiary object for the purpose of securing the fulfilment of the dominant object would not militate against its charitable character and the purpose would not be any the less charitable. The ame…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR

Section 11Section 12ASection 143(3)Section 154Section 2(15)

…but which is merely ancillary or incidental to the primary or dominant purpose would not prevent the trust or institution from being a valid charity: vide CIT v. Andhra Chamber of Commerce (1985) 55 (TR 722 (SC) (referred to in the decision reported in (1980) 121 ITR 1(Add Commissioner of Income- tax v. Surat Art Silk Cloth Manufacturers Association). Thus if the dominant object or the primary object was chantable, the subsidiary object for the purpose of securing the fulfilment of the dominant object would not militate against its charitable character and the purpose would not be any the less charitable. The ame…

Mitcon Forum for Social Development, Pune vs. CIT Exemption, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 613/PUN/2025[2024-25]Status: DisposedITAT Pune24 Apr 2025AY 2024-25

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.613/Pun/2025 िनधा"रण वष" / Assessment Year: 2024-25 Mitcon Forum For Social V The Commissioner Of Development, S Income Tax(Exemption), Kebera Chambers, 1St Floor, Pune. Shivajinagar, Pune – 411005. Maharashtra Pan: Aalcm9558M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Vaze – Ar Revenue By Shri Ramnath P Murkude – Cit-Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax-Exemption, Pune Passed Under Section 80G(5) Of The Income Tax Act, 1961; Dated 19.02.2025. 2. The Assessee Has Raised The Following Ground Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax,(Exemptions) Pune, Is Not

Section 10Section 11Section 12ASection 13(1)Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.613/PUN/2025 िनधा"रण वष" / Assessment Year: 2024-25 Mitcon Forum for Social V The Commissioner of Development, s Income Tax(Exemption), Kebera Chambers, 1st Floor, Pune. Shivajinagar, Pune – 411005. Maharashtra PAN: AALCM9558M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Vaze – AR Revenue by Shri Ramnath P Murkude – CIT-DR Date of hearing 22/04/2025 Date of pronouncement 24/04/2025 आदेश/…

Shri Shyam Panchayti Vishram Bhawan, Sikar vs. CIT(Exemption), Jaipur

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

ITA 679/JPR/2024[NOT APPLICABLE]Status: DisposedITAT Jaipur24 Mar 2025

For Appellant: Shri Phru Bhansal, AdvFor Respondent: Shri P.P. Meena, CIT (Th. VH)

Section 11Section 12Section 12A

…Dominant purpose of the Assessee 3. 8. In addition to the above mentioned arguments, the CIT(E) also failed to take into consideration the dominant purpose of Assessee. The Supreme Court in the case of Addl. CIT v. Surat Art Silk Cloth Mfrs. Asson. [1980] 121 ITR 1) held that in the case of trust or institution focus should be placed upon primary or dominant purpose of the trust. If the dominant purpose is charitable, another object which by itself may not be charitable, would not prevent the trust or institution from being a valid charity. In light of this, it is submitted that the CIT(E) ignored the dominan…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2596/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR

Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2595/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR

Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer(Exemption), Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2594/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR

Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2593/BANG/2024[2012-13]Status: DisposedITAT Bangalore24 Mar 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR

Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…he activity is to make profit or whether the predominant object of the activity is to carry out charitable purposes and not profit making. The Tribunal also referred to the decision of the Hon'ble Apex Court in the case of Surat Art Silk Organisation Vs. CIT (121 ITR 1), wherein it was held that a charitable organization cannot be expected to balance its accounts in such a manner that the income for the year matches exactly with its expenditure. It is inevitable that in carrying on the activities, certain surplus may ensue. The earning of such surplus, in itself, would not mean that the organization existed for p…

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT Exemption-1(1), Mumbai

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 179/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)Section 2(24)Section 2(24)(iia)Section 250

…itute of Chartered Accountants of India Vs DGIT (E) [(2013) 358 ITR 91]. d) Army Welfare Placement Organization v. DIT (Exemptions), New Delhi [2015] 53 taxmann.com 442 (Delhi - Trib.) e) ACIT, Gujarat vs. Surat Art Silk Cloth Manufacturers Association (SC) 121 ITR 1 4.4 Without prejudice to the above:-It is submitted that the main objects pursued by the trust is rendering services to that section of society which is economically disadvantaged and hence the objects pursued by the trust falls within the ambit of "relief of poor". Consequently, where the objects of the trust is relief of the poor, education or m…

Sri Srinivasa Trust, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Bangalore

In the result, the appeal of the assessee is hereby allowed

ITA 1076/BANG/2024[2021-2022]Status: DisposedITAT Bangalore18 Feb 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

…lfare activities. It is well settled that expenses incurred for social and charitable activities aligned with the trust’s objects and therefore the same is qualified as an application of income. In CIT Vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 (SC), it was held that any expenditure contributing towards achieving the trust’s objectives must be considered an application of income. DKA Statue Expenses (Rs. 1,81,075.00) 14.7 The expenditure on the statue pertains to promoting the cultural and educational objectives of the trust. Similar expenses have been . ITA No.1075 & 1076/Bang/2024 Pa…

Sri Srinivasa Trust, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Bangalore

In the result, the appeal of the assessee is hereby allowed

ITA 1075/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

…lfare activities. It is well settled that expenses incurred for social and charitable activities aligned with the trust’s objects and therefore the same is qualified as an application of income. In CIT Vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 (SC), it was held that any expenditure contributing towards achieving the trust’s objectives must be considered an application of income. DKA Statue Expenses (Rs. 1,81,075.00) 14.7 The expenditure on the statue pertains to promoting the cultural and educational objectives of the trust. Similar expenses have been . ITA No.1075 & 1076/Bang/2024 Pa…

Bihar State Educational Infrastructure Development Corp. Ltd, Patna vs. ACIT, Exemption Circle-1, Patna

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

ITA 344/PAT/2018[2012-13]Status: HeardITAT Patna12 Feb 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143(3)Section 250(6)

…the assessment order the assessee filed an appeal before the Ld. CIT(A) who has gone through the facts of the case and denied the exemption claimed u/s 10(23C)(iiiab) of the Act, after examining the decision in CIT vs. Surat Art Silk Cloth Mfrs. Assn. [1978] 121 ITR 1/[1979] 2 Taxman 501 (SC) and culled out in American Hotel & Lodging Association Educational Institute vs. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC) which was reiterated in paragraph 19 of the decision in Queen’s Educational Society vs. CIT 231 Taxman 286 (SC) and which proposition has been applied in the case of M/s. Visvesvaraya Technological Uni…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 11Section 12Section 143(3)Section 2(15)Section 260A

…blic utility’ as meant in section 2(15) of the Act. On the issue of profit earning which had been raised by ld. CIT in the proceeding under section 12A, the Hon’ble ITAT relying upon the decision in the case of Surat Silk Cloth Manufacturer Association (1980) 121 ITR 1 had laid down, that the objects of the AYs. 2014-15 to 2016-17 Lucknow Development Authority (LDA) were objects for advancement of the objects of the ‘general public utility’, as envisaged under section 2(15) of the Act and it accordingly held that Lucknow Development Authority was eligible for registration under section 12AA of the Act. It was sub…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 11Section 12Section 143(3)Section 2(15)Section 260A

…blic utility’ as meant in section 2(15) of the Act. On the issue of profit earning which had been raised by ld. CIT in the proceeding under section 12A, the Hon’ble ITAT relying upon the decision in the case of Surat Silk Cloth Manufacturer Association (1980) 121 ITR 1 had laid down, that the objects of the AYs. 2014-15 to 2016-17 Lucknow Development Authority (LDA) were objects for advancement of the objects of the ‘general public utility’, as envisaged under section 2(15) of the Act and it accordingly held that Lucknow Development Authority was eligible for registration under section 12AA of the Act. It was sub…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 11Section 12Section 143(3)Section 2(15)Section 260A

…blic utility’ as meant in section 2(15) of the Act. On the issue of profit earning which had been raised by ld. CIT in the proceeding under section 12A, the Hon’ble ITAT relying upon the decision in the case of Surat Silk Cloth Manufacturer Association (1980) 121 ITR 1 had laid down, that the objects of the AYs. 2014-15 to 2016-17 Lucknow Development Authority (LDA) were objects for advancement of the objects of the ‘general public utility’, as envisaged under section 2(15) of the Act and it accordingly held that Lucknow Development Authority was eligible for registration under section 12AA of the Act. It was sub…

M/S Ayodhya Development Authority (Formely Ayodhya Faizabad Development Authority), Lucknow vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…id to be charitable. The ld. CIT(A) pointed out that in order to find out whether an organization was a charitable one, tests have been laid down by the Hon’ble Supreme Court in the case of Addl CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 and CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1. The ld. CIT(A), after quoting from the order of the Hon’ble Supreme Court in the case of Surat Art Silk Cloth Manufacturers Association (supra) pointed out, that since the U.P. Government enjoyed exclusive right over the properties left over after dissolution of the s…

M/S Ayodhya Development Authority(Formerly Ayodhya Faizabad Development Authority), Ayodhya vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 143/LKW/2021[2016-2017]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-2017

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…said to be charitable. The ld. CIT(A) pointed out that in order to find out whether an organization was a charitable one, tests have been laid down by the Hon’ble Supreme Court in the case of Addl CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 and CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1. The ld. CIT(A), after quoting from the order of the Hon’ble Supreme Court in the case of Surat Art Silk Cloth Manufacturers Association (supra) pointed out, that since the U.P. Government enjoyed exclusive right over the properties left over after dissolution of the socie…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…id to be charitable. The ld. CIT(A) pointed out that in order to find out whether an organization was a charitable one, tests have been laid down by the Hon’ble Supreme Court in the case of Addl CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 and CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1. The ld. CIT(A), after quoting from the order of the Hon’ble Supreme Court in the case of Surat Art Silk Cloth Manufacturers Association (supra) pointed out, that since the U.P. Government enjoyed exclusive right over the properties left over after dissolution of the s…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…id to be charitable. The ld. CIT(A) pointed out that in order to find out whether an organization was a charitable one, tests have been laid down by the Hon’ble Supreme Court in the case of Addl CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 and CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1. The ld. CIT(A), after quoting from the order of the Hon’ble Supreme Court in the case of Surat Art Silk Cloth Manufacturers Association (supra) pointed out, that since the U.P. Government enjoyed exclusive right over the properties left over after dissolution of the s…

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

What is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Addl. CIT v. Surat Art Silk Cloth Manufacturers Association

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

Mitcon Forum for Social Development, Pune vs. CIT Exemption, Pune

Shri Shyam Panchayti Vishram Bhawan, Sikar vs. CIT(Exemption), Jaipur

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

Magadi Planning Authority, Ramnagar vs. Income Tax Officer(Exemption), Ward-3, Bangalore

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT Exemption-1(1), Mumbai

Sri Srinivasa Trust, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Bangalore

Sri Srinivasa Trust, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Bangalore

Bihar State Educational Infrastructure Development Corp. Ltd, Patna vs. ACIT, Exemption Circle-1, Patna

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

M/S Ayodhya Development Authority (Formely Ayodhya Faizabad Development Authority), Lucknow vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

M/S Ayodhya Development Authority(Formerly Ayodhya Faizabad Development Authority), Ayodhya vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow