Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax

356 ITR 360High Court2013#20701 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 12A(1)(ac)(vi)Section 12ABSection 12AB(1)(b)(ii)(B)Section 2(15)

Judgments citing Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

ITA 714/JPR/2024[2023-24]Status: DisposedITAT Jaipur20 Feb 2025AY 2023-24

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

For Appellant: Shri Vinod Kumar Gupta, C.AFor Respondent: Smt. Runi Pal, Addl.CIT
Section 12ASection 12A(1)(ac)

…th activity which has a correlation to the first proviso and (b) that of looking at the gross receipts even before the grant of registration.—Andhra Pradesh State Seed Certification Agency vs. Chief CIT (2013) 256 CTR (AP) 380 : (2013) 83 DTR (AP) 23 : (2013) 356 ITR 360 (AP) and Infoparks vs. Dy. CIT (2009) 227 CTR (Ker) 486 : (2009) 31DTR (Ker) 162 : (2010) 329 ITR 404 (Ker) distinguished.” C. Observation of Ld. CIT(Exemption): 1. Second para at page 11: No details of communications, agreement, MOU’s asked in show cause notice is as under:- … The applicant submits copy of deed of JNU in its earlier reply. But c…

BMTC,BENGALURU vs. ADDL.D.I.T., BENGALURU

In the result, ITA Nos.532/Bang/2014 and 779/Bang/2013 are

ITA 779/BANG/2013[2009-10]Status: DisposedITAT Bangalore21 Aug 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Pradeep Kumar CIT(DR)
Section 11Section 12ASection 18Section 2(15)

…trade or commerce and is hit by the proviso to section 2(15) of the Act. Reliance was also placed on the decision of the Hon’ble Andhra Pradesh High Court in the case of Andhra Pradesh State Seed Certification Agency vs. The Chief Commissioner of Income Tax (356 ITR 360)(AP) wherein the assessee’s society was carrying on functions of certification of seeds agency under Seeds Act, 1966. The seed growers entered into contract with the society for certification of seeds before they were sold in the market. The petitioner collected fee for providing certification. The petitioner claimed deduction u/s 10(23C)(iv)…

M/S. THE ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIONS,,VIJAYAWADA vs. THE ITO,, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2016[]Status: DisposedITAT Visakhapatnam10 Apr 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.162/Viz/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/S Andhra Pradesh Private Medical Vs. Income Tax Officer & Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [Pan :Aaeat2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Dr सुनवधई की तधरीख / Date Of Hearing : 27.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 10.04.2019

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, DR
Section 12ASection 15Section 2Section 80G

…herefore, requested to set aside the order of the Ld.CIT(E) and grant registration u/s 12AA of the Act. The Ld.AR relied on the following decisions : (i) Andhra Pradesh State Seed Certification Agency Vs Chief Commissioner of Income Tax –III, Hyderabad (2012) 356 ITR 360 (AP) 5 I.T.A. No.162/Viz/2016 M/s Andhra Pradesh Private Medical and Dental Colleges Management Associaiton, Vijayawada (ii) Commissioner of Income Tax Vs. Gujarat Maritime Board (2007) 295 ITR 561 (SC) (iii) Commissioner of Income Tax Vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) (iv) Commissioner of Income Tax Vs. State Urban Developm…

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

…fact that assessee society was charging fees from persons to whom said services were rendered, activity of assessee society could not be held to be a “Charitable purpose.” Similar view was also held in cases of Andhra Pradesh Seed certification Agency [2013] 356 ITR 360 (AP), Entertainment Society of Goa [2013] 59 SOT 103 (Panaji Trib.) (URO), Society for Citizen Services [2012] 139 ITD 307 (Amritsar), A.Y. Broadcast foundation [2011] 11 taxmann.com 240 (Ker.) and Young Men’s Christian Association [2014] 44 taxmann.com 335 (Madras). 16.3 In present case also since IPL tickets were being sold for a price that to…

Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax (356 ITR 360) — Cited in 4 Judgments | BharatTax