Ameen Educational Trust v. Commissioner of Income-tax

131 Taxmann.com 127Supreme Court of India2021#18988 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 132(1)Section 269SS Section 271D Section 275(1)(c)

Judgments citing Ameen Educational Trust v. Commissioner of Income-tax

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1278/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132Section 132(1)Section 269SSection 271DSection 274Section 275(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1278/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

Sh. Ashok Kumar Porwal, Jhalawar vs. JCIT, Range-1, Kota

In the result, appeal of the assessee is partly allowed

ITA 572/JPR/2023[2010-11]Status: DisposedITAT Jaipur19 Dec 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)

Section 133(6)Section 147Section 269SSection 271D

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.572/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Sh. Ashok Kumar Porwal JCIT, Vs. Jhalra Patan Narain Takies Range-1, Road, Near Ranchoad Mandir Kota Jhalra Patan, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AWQPP 8617 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal (CA) j…

Gopinath Kanduri, Kadapa vs. Income Tax Officer, Ward-1, Kadapa

In the result, appeal of the assessee stands allowed

ITA 219/HYD/2022[2018-19]Status: DisposedITAT Hyderabad13 Sept 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, AR

Section 143(3)Section 269SSection 271DSection 273B

…r of the Hon'ble High Court of Delhi deleting penalty on the ground that the depositors belonged to rural areas where adequate banking facilities were not available. He also placed reliance on the decision reported in AI Ameen Educational Trust vs. CIT (2021) 131 Taxmann.com 127 (SC) where under the Hon’ble Apex Court dismissed the SLP as withdrawn against the High Court’s ruling that where assessee failed to discharge its burden in proving that there was a reasonable cause in accepting cash deposits from staff members in its bank account. He further placed reliance on the decision reported in ADI vs. Kum AB Shan…

Shri Jaydeepsinh Vajesinh Dodiya, Ahmedabad vs. The Jt. C.I.T., Range-7(1), Ahmedabad

In the result, Ground number 2 of the assessee’s appeal is party allowed

ITA 2429/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

For Appellant: Shri Parimalsinh B. ParmarFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 269Section 269SSection 271Section 271DSection 275(1)(a)Section 275(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Pramod Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Jaydeepsinh Vajesinh Jt. Comm. of Income Dodiya, At. Post Rampura Tax, Chekhla, Tal. Sanand. Vs Range-7(1), Dist. Ahmedabad-382210 Ahmedabad PAN: AFBPD2368C Himatnagar (Appellant) (Respondent) Assessee by: Shri Parimalsinh B. Parmar Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 13-04-2022 Date of pronouncement : 31-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee again…