How many judgments cite Ahmedabad Rana Caste Association v. CIT?

51 judgments on BharatTax cite Ahmedabad Rana Caste Association v. CIT (82 ITR 704), spanning 2016 to 2026.

Which sections of the Income Tax Act does Ahmedabad Rana Caste Association v. CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 12A(1)(ac)(iii), Section 80G, Section 12AB, Section 12A(1)(ac)(vi), Section 2(15).

Ahmedabad Rana Caste Association v. CIT

82 ITR 704Supreme Court of India1971#2276 most cited

What is Ahmedabad Rana Caste Association v. CIT authority for?

An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ahmedabad Rana Caste Association v CIT · 82 ITR 704 · Section 12A · Section 12AB · Section 80G · Section 2(15) · Section 13(1)(b) · general public utility · benefit a section of the public · trust for specific caste · charitable registration · tax exemption

Sections most often in play

Section 12A Section 12A(1)(ac)(iii)Section 80G Section 12AB Section 12A(1)(ac)(vi)Section 2(15)Section 80G(5)(iii)Section 12AA

Issues it is cited on

section 13(1)(b)section 12ab(4)advancement of general public utility section 5(b)section 12ab(1)corpus fund section 13(1)section 2(15)section 80p(1)proviso to section 2(15)section 80g(5)(iii)section 12aa

Judgments citing Ahmedabad Rana Caste Association v. CIT

GULAM ARIF WILL WAQF,,SURAT vs. THE COMMISSIONER OF INCOME-TAX,(EXEMPTION ) AHMEDABAD , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 797/SRT/2025[2022-23]Status: DisposedITAT Surat06 Apr 2026AY 2022-23

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Hiren R. Vepari, C.AFor Respondent: Shri Mukesh Jain, CIT-D.R

Section 12ASection 80G

…IT(E) has rightly cancelled the registration. 6. We have heard both the parties and perused the material available on record. The Ld. AR relied upon the decision of the Hon’ble Supreme Court decision in case of Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 wherein it is categorically held as under: “We may usefully refer to the judgment of Lord Greene M.R. in re Compton, Powell v. Compton & Others(1). The Master of Rolls declared that no definition of what was meant by "a section of the public" had, so far as he was aware, been laid down. But he indicated that the trust of a public character is one…

KALABHARTI CHARITABLE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 225/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, CAFor Respondent: Shri R P Rastogi, CIT-DR

Section 2(15)Section 80GSection 80G(5)

…ed by the Ld. CIT(E) is legally flawed and contrary to both the provisions of the law and the facts of the case. It grossly disregards and violates the precedent set by the Honourable Supreme Court in the case of Ahmedabad Rana Caste Association v. CIT (1971) 82 ITR 704. Recently, the same is also held by Hon’ble ITAT, Ahmedabad, in case of AR Rahman Educational & Cultural Society (ITA 1579/AHD/2024). It is therefore submittedthat the same be held now. 5. Your appellant craves leave to add, alter, and/or to amend all or any of the grounds before the final hearing of the appeal.” 3. The brief facts of the case are…

DASHA MODH SAJAN MAHA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the applicant/appellantis partly allowed for statistical purpose

ITA 521/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 12ASection 282A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFOREMS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year :- NIL DashaModhSajanMaha Mandal The CIT(Exemption) 4-A, State Bank Staff Society Vs. Vejalpur Ahmedabad. B/h. Navrang High School Naranpura, Ahmedabad. PAN : AAATD 1230 B Appellant Respondent Assesseeby : Shri Mehul K Patel, AR Revenue by : Shri Rignesh Das, CIT-DR…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…Tankaria, 168 taxmann.com 35 (Guj.), (iii) Bargahe Husaini Trust-Monpar vs. CIT(E), 165 taxmann.com 141 (Ahd- Trib.), (iv) Shree Dandhavya Chhasath Prajapati Samaj vs. CIT(E), 167 taxmann.com 610 (Ahd – Trib.), (v) Ahmedabad Rana Caste Association vs. CIT(E), 82 ITR 704 (SC), (vi) Indus Alumni Association Indus University Campus vs. CIT(E), 168 taxmann.com 526 (Ahd – Trib.), (vii) CIT(E) vs. Bayath Kutchhi Dasha Oswal Jain Maharaj Trust, 74 taxmann.com 199 (Guj.), (viii) Jito Bhavnagar Chapter Foundation vs. CIT(E), 167 taxmann.com 646 (Ahd – Trib.), (ix) Ahil Bhartiya Pashwachandra Jain Charitable Trust vs. CIT(…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

SHREE MAHYAVANSHI SAMAJ BOMBAY TRUST,MUMBAI vs. CIT EXEMPTION, MUMBAI

In the result, assessee’s appeal is allowed

ITA 4920/MUM/2025[2026-27]Status: DisposedITAT Mumbai31 Oct 2025AY 2026-27

Bench: Shri Beena Pillai & Smt.Renu Jauhrishree Mahyavanshi Samaj Vs. Cit Exemption Bombay Trust Pratishita Bhavan, New 91E, Madhav Bhuvan, Marine Lines, 21/22, N M Joshi Marg, Mumbai-400020. Mumbai-400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakpb0134E Appellant .. Respondent

For Appellant: Shri Ashok MehtaFor Respondent: Shri Umashankar Prasad- CIT DR

Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)Section 80G

…was a schedule caste and therefore was covered under the exception under explanation 2 of section 13. 4. The learned CIT(Exemption) Mumbai erred in not considering the judgment of the supreme court in the case of Ahmedabad Rana Caste Association vs CIT (1971) 82 ITR 704 where it is held that it is sufficient if the intention to benefit a section of the public as distinguished from a special Individual is present. 5. The assessee craves leave to add alter amend or delete any of the above grounds of appeal.” 3. The brief fact of the case are that the assessee had filed an application in Form 10AB seeking registrat…

PRINTECH PARK CLUSTER BANGALORE,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 1065/BANG/2025[2025-26]Status: DisposedITAT Bangalore14 Oct 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2025-26

For Appellant: Shri Kupendra Setty, CAFor Respondent: Shri Murali Mohan M, CIT-DR

Section 12A

…e section of the public who are all associated with the printing industry and therefore the same would be an object of general public utility as specified u/s. 2(15) of the IT Act. This Tribunal had relied on the judgment of the Hon’ble Apex Court reported in 82 ITR 704, 140 ITR 1 and 246 ITR 188 to arrive the above said conclusion. In the said order, the Tribunal also held that the authorities ought to have examined the objects of the trust while considering the application for registration and examined the genuineness of the said objects and not its activities at the time of granting the registration. The Tribu…

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

ITA 789/JODH/2024[2024-25]Status: DisposedITAT Jodhpur22 Aug 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

Section 11Section 12ASection 3(2)Section 80Section 80G(5)

…education as a public good. The appellant. therefore, fully comply with the principles laid down in the New Noble Education Society case. 2.13. Your kind attention is also invited towards the following decisions: Ahmedabad Rana Caste Association v. CIT (1971) 82 ITR 704 (SC) emphasized that tax exemption is based on charitable activities, not the legal structure of the entity. CIT v. Dawoodi Bohra Jamat (2014) 364 ITR 31 (SC) reiterated that the focus for 12AA registration is on the genuineness of the charitable activities. 3. Separation from Past Claims of Sponsoring Body 3.1. Any past claims under Sec. 11/12 we…

SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

ITA 305/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur28 Mar 2025AY 2017-2018

Bench: Hearing On The Case.

For Appellant: Shri Amit Kothari (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 11Section 11(1)(a)Section 12ASection 143(2)Section 250

…nd both have decided the case in arbitrary manner. For the purpose of benefit of section of public is also treated as good as public at large. We can take the support of 7 Shree Vishwakarma Sutradhar Sampati Trust, Bikaner. decisions of Hon’ble SC reported in 82 ITR 704 and 101 ITR 234. Sir, for wrong interpretation made by the Assessing Officer as well as by CIT (Appeal) when trust has been formed for the benefit of public at large and both the authorities either confused with the word or arbitrarily interpreted have decided the case dehors the objectives sought to be achieved for public at large. The word canno…

PATIDAR SAMAJ TRUST KHAJURDI,VALSAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1919/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 13(1)(b)

…r community i.e. Patidar Samaj only is not justifiable for rejecting the application for registration of the Trust under Section 12A of the Act. The Ld. AR relied upon the decision of Hon’ble Apex Court in the case of Ahmedabad Rana Caste Association vs. CIT, 82 ITR 704 as well as decision of the Tribunal in the case of Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana vs. CIT (Exemption) - ITA No.744/Ahd/2024 - order dated 09.12.2024. 5. The Ld. DR relied upon the order of the CIT (Exemption) and particularly pointed out paragraph nos.10 & 12 of the order wherein the particular Trust is confined…

SHALIMAR CHARITABLE TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

The appeal of the assessee is dismissed as withdrawn

ITA 1580/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jan 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Prathvi Raj Meena, CIT. DR

Section 80G(5)Section 80G(5)(iii)

…ed by the Ld. CIT(E) is legally flawed and contrary to both the provisions of the law and the facts of the case. It grossly disregards and violates the precedent set by the Honourable Supreme Court in the case of Ahmedabad Rana Caste Association v. CIT (1971) 82 ITR 704. It is therefore submitted that the same be held now. 5. Your appellant craves leave to add, alter, and/or to amend all or any of the grounds before the final hearing of the appeal. 3. The brief facts of the case are that assessee’s application for grant of registration u/s. 80G(5) of the Act, was denied on the ground that since the assessee Trus…

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

ITA 1571/AHD/2024[NA]Status: DisposedITAT Ahmedabad03 Jan 2025

Section 12A

…ered in accordance with law on the basis of the\nmaterials that will be produced by the assessee.\n11. Learned counsel appearing on behalf of the assessee relied upon\nan earlier judgment of the Supreme Court in Ahmedabad Rana\nCaste Association v. CIT (1971) 82 ITR 704. The judgment of the\nSupreme Court may not be of much assistance to the appellant\nsince the position under the 1922 Act was materially different from\nthe Act of 1961, as would be apparent from the following extract of\nthe judgment:\n\"4... Under the Act 1922 a trust for the benefit of any\nparticular religious community or caste was entitled t…

AR RAHMAN EDUCATIONAL AND CULTURAL SOCIETY,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 1579/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Dec 2024

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R

Section 80G(5)Section 80G(5)(iii)

…passed by the Ld. CIT(E) legally flawed and contrary to both the provisions of the law and the facts of the case. It grossly disregards and violates the precedent set by the Honourable Supreme Court in the case of Ahmedabad Rana Caste Association v CIT (1971) 82 ITR 704. It is therefore submitted that the same be held now. I.T.A No. 1579/Ahd/2024 A.Y. NA Page No. 3 AR Rahman Educational & Cultural Society vs. CIT (Exemption) 5. Your appellant craves leave to add alter, and/or to amend all or any of the grounds before the final hearing of the appeal.” 4. Shri Sunil Talati, the ld. A.R. of the assessee explained…

THALORE SERVICE CO-OP BANK LTD NO 435,THRISSUR vs. ITO WARD 2(1), THRISSUR

In the result, the assessee’s appeal is allowed for statistical purposes, and it’s stay petition, dismissed

ITA 226/COCH/2023[2012-13]Status: DisposedITAT Cochin31 May 2024AY 2012-13

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri M. Ramdas, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ublic’ under s. 5(b) of BRA is to be construed as explained by the higher courts of law, notably the Hon'ble Apex Court, per it’s several decisions wherein the same came to be considered and explained by it, viz. Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704 (SC). The matter in each case, in the absence of the bye-laws on record, or of the same having not been before the AO, was remanded thereto, with directions. 4.3 We, further, observe no adjudication by the ld. CIT(A) qua s. 80P(2)(d), which appears to have referred to by the AO by way of abundant caution. Even assuming such a claim, inasmuch as th…

NATIONAL LUBRICATING GREASE INSTITUTE INDIA CHAPTER,FARIDABAD vs. CIT EXEMPTION, CHANDIGARH

The appeal is allowed

ITA 163/DEL/2024[2021-22]Status: DisposedITAT Delhi27 May 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 National Lubricating Grease Vs Cit, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. Pan: Aaatn7389M (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 27.05.2024

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 12ASection 2(15)

…ricating grease industry are directly benefitted cannot be a ground to question the charitable nature of a Society. Reliance in this regard can be placed on the judgement of the Hon’ble Supreme Court of India in Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704, wherein the Hon’ble Supreme Court was examining the charitable nature of the activities of an association of persons of Rana caste or community 6 of Ahmedabad which was doing work for improving education of the community or to give medical help, etc. The Hon’ble Supreme Court had held as follows:- “It is well settled by now and the High Court als…

VAISHYA SAMAJ DHARMASHALA PRATISHTHAN ALANI DEVACHI,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

ITA 1530/MUM/2023[2022-23]Status: DisposedITAT Mumbai17 Jul 2023AY 2022-23

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2022-23 Vaishya Samaj Dharmashala Cit(Exemptions) Pratishthan Alandi Devachi 601, 6Th Floor, Cumballa Hill Vs. 403 Om Sai Darshan Chs Ltd. Mtnl Te Building, Pedder Road, Plot No. 41 Sector 40 Seawood Dr Gopalrao Deshmukh Marg, Nerul Navi Mumbai- 400706 Cumballa Hill, Mumbai- 400026 Pan No. Aabtv5222E Appellant Respondent

For Appellant: Shri Kedar PhadkeFor Respondent: Shri Ankush Kapoor, DR

Section 11(1)Section 12ASection 13(1)(a)Section 13(1)(b)

…their rest and stay at ‘Alandi’ as well as other holy place in Maharashtra. The Ld. Counsel of the assessee referred to the decision of the Hon’ble Supreme Court in the case of Ahmedabad Rana Caste Association vs. Commissioner of Income Tax reported in [1971 82 ITR 704] and submitted that to serve a charitable purpose, it is not necessary that object should be benefit for whole of mankind or all persons in a particular country and state and it is sufficient if intention to benefit a section of public as distinguished from a specified individual. 4. Further, the Ld. Counsel of the assessee submitted that provisio…

ICLEI SOUTH ASIA GROUP GRATUITY TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 762/DEL/2021[2020-21]Status: DisposedITAT Delhi01 Jun 2023AY 2020-21

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2018-19 Assessment Year 2021-22 Icrw Group Gratuity Trust, Vs Cit (Exemptions), C-59, Ground Floor, Delhi. South Extension Part Ii, New Delhi 110 049 Pan: Aabti3510L Assessment Year: 2020-21 Iclei South Asia Group Gratuity Trust, Vs Cit (Exemptions), C-3, Lower Ground Floor, Delhi Green Park Extension, New Delhi – 110 016. Pan: Aabti7567H (Appellant) (Respondent) Assessee By : Shri Anand Chaudhuri, Advocate Revenue By : Sh. Mohd. Gayasuddin Ansari,Cit,Dr Date Of Hearing : 17.05.2023 Date Of Pronouncement : 01.06.2023

For Appellant: Shri Anand Chaudhuri, AdvocateFor Respondent: Sh. Mohd. Gayasuddin Ansari,CIT,DR

Section 12ASection 25

…6. The present proceedings before us are against the giving effect order passed by the ld.CIT(E) on 31.03.2022. We find that the ld.CIT(E) had stated that the judgement of the Hon’ble Supreme Court in the case of Ahmedabad Rana Caste Association, reported in 82 ITR 704 (relied upon by the assessee) would not be applicable in the present case as Ahmedabad Rana Caste Association was incorporated for the purpose of management of movable and immovable properties of Rana community of the city of Ahmedabad, doing acts to improve education in the community and to give medical help to the community, etc. However, in the…

ICRW GROUP GRATUITY TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 761/DEL/2021[2021-22]Status: DisposedITAT Delhi01 Jun 2023AY 2021-22

For Appellant: Shri Anand Chaudhuri, AdvocateFor Respondent: Sh. Mohd. Gayasuddin Ansari,CIT,DR

Section 12ASection 25

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

ITA 852/COCH/2022[2015-2016]Status: DisposedITAT Cochin27 Feb 2023AY 2015-2016

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Ms. Kavitha Rajagopal, JM ITA No.851/Coch/2022 : Asst.Year 2015-2016 ITA No.852/Coch/2022 : Asst.Year 2015-2016 The Kalpetta Service Co-operative The Income Tax Officer Bank Limited, Ward 1 vs. Kalpetta – 673 121. Kalpetta. [PAN:AAAAT9488J] (Appellant) (Respondent) Appellant by: Sri.Anil D.Nair, Advocate Respondent by: Sri.Sanjit Kumar Das, CIT-DR Date of Hearing: 15.02.2024 Date of Pronouncement: 14.05.2024 O R D E R Per Sanjay Arora, AM: This is a set of two appeals by the assessee, directed against the confirmation of p…

THE KALPETTA SERVICE CO-OPERATIVE BANK LTD,KALPETTA vs. THE ITO, WARD 1, KALPETTA

ITA 851/COCH/2022[2015-2016]Status: DisposedITAT Cochin27 Feb 2023AY 2015-2016

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 269SSection 271DSection 273B

Showing 1–20 of 51 · Page 1 of 3