Ameen Education Society v. DIT(Exem.)

139 ITD 245Income Tax Appellate Tribunal#22477 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Judgments citing Ameen Education Society v. DIT(Exem.)

Principal Commissioner of Income Tax vs. M/S Medical Relief Society of

Appeal is dismissed by

ITA/179/2021HC Karnataka25 Mar 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 11Section 260

…earlier Judgment in the case of CIT (Exemptions) Vs. Maria Social Service Society4, has dismissed the appeal filed by the Revenue. 2 (2022) 137 taxmann.com 133 (Karnataka) 3 (2012) 26 taxman.com 250/139 ITD 245 4 (2018) 99 taxmann.com 381/408 ITR 462 - 5 - NC: 2024:KHC:12157-DB ITA No. 179 of 2021 7. In view of the aforementioned Judgment in the case of St. Joseph's Monastery2, the Co-ordinate Bench having considered the issue arising therein and the issue raised in this appeal being similar, the present appeal is dismissed by…

The Income Tax Officer (Exemptions) Ward-1, Mangaluru vs. M/S Medical Relief Society of South Kanara, Manipal

In the result, the appeals of the revenue for AY 2008-09 and 2010-11 are partly allowed and the appeal relating to AY 2009-10 is allowed

ITA 160/BANG/2018[2008-09]Status: DisposedITAT Bangalore01 Oct 2019AY 2008-09

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Smt. Sheetal Borkar, Advocate
Section 10Section 11Section 12ASection 143(3)Section 45

…Capital asset held under trust wholly for charitable or religious purposes. The provisions of sec.11(1A) has been explained by the co-ordinate bench in the case of Al-Ameen Educational Society vs. ITA No.160, 161 & 737 /Bang/2018 Page 9 of 10 DCIT(E)(2012)(139 ITD 245)(Bang.). Further, the CBDT has also explained the provisions of sec.11(1A) in Circular No.72 dated 06- 01-1972. We notice that the Ld CIT(A) has directed the AO to compute Capital gains arising on sale of capital asset following the decision rendered in the case of Al-Ameen Educational Society (supra). Hence we do not find any reason to interfere…

ADIT (E) RG I, Mumbai vs. Mehta Charity Trust, Mumbai

The appeal of the Revenue is dismissed

ITA 1069/MUM/2013[2004-05]Status: DisposedITAT Mumbai11 Mar 2016AY 2004-05

Bench: Shri Joginder Singh & Shri B.R. Baskaranassessment Year: 2004-05 The Ddit(E)I(1), Mehta Charity Trust, R. No.504, Piramal Top Floor, Mehta Mahal, 15Th बनाम/ Chambers, 5Thfloor, Parel, Mathew Road, Opera House, Vs. Mumbai-400012 Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaatm5060A

Section 11Section 11(1)Section 143(1)Section 147Section 148Section 263

…ned order. 2.1. We have considered the rival submissions and perused the material available on record. 2.2. So far as, the merits of the appeal is concerned, the ld. counsel relied upon the decision of the Tribunal in AL Ameen Education Society vs DIT(Exem.)139 ITD 245 (Bangalore) by contended that the assessee had already applied the income for the purpose of educational and medical activities. We have considered the rival submissions and perused the material available on record. Before coming to any conclusion, we are reproducing hereunder the relevant portion of the aforesaid order of the Tribunal (ITA No.57…

Ameen Education Society v. DIT(Exem.) (139 ITD 245) — Cited in 3 Judgments | BharatTax