Anjuman-E- Himayath-E-Islam v. Assistant Director of Income-Tax (Exemptions)-IV, Chennai

59 Taxmann.com 379Reported decision2015#10955 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing Anjuman-E- Himayath-E-Islam v. Assistant Director of Income-Tax (Exemptions)-IV, Chennai

JCIT(OSD), (EXEMPTIONS), CHENNAI vs. MUTHAYAMMAL EDUCATIONAL TRUST, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 294/CHNY/2018[2009-10]Status: DisposedITAT Chennai27 Oct 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./Ita No.294/Chny/2018 िनधा"रणवष"/Assessment Year: 2009-10

For Appellant: Mrs. R. Anita, Addl. CITFor Respondent: Mr. I. Dinesh, Advocate
Section 11Section 143(3)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,"ाियकसद एवं"ीजी. मंजूनाथा, , लेखासद केसम) BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.294/Chny/2018 िनधा"रणवष"/Assessment Year: 2009-10 The Jt. Commissioner of Income vs. M/s.Muthayammal Tax(OSD)(Exemptions), Educational Trust, Chennai Circle, No.6, Second Main Road, Chennai. Vegneeswarar Nagar, Vadapalani, Chennai-600 026. [PAN: AAATM 4671K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mrs. R. Anita, Addl. CIT ""यथ"…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी .मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner of Income Tax Vs M/s. Educational Trust of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3rd floor AAA 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. PAN: AAATE 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी .मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner of Income Tax Vs M/s. Educational Trust of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3rd floor AAA 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. PAN: AAATE 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

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

ITA 1014/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1012, 1013 & 1014/CHNY/2018. "नधा"रण वष" /Assessment years : 2008-09, 2009-10 & 2010-2011. The Deputy Commissioner of Vs. M/s. The Council of Seventh Income Tax, day Adventist Educational Exemptions, Institutions, Chennai 600 034. No.AA-148, Third Avenue, Anna Nagar, Chennai 600 040. [PAN AAATC 0175A] (अपीलाथ"/Appellant) (""य…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

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

ITA 1013/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2019AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1012, 1013 & 1014/CHNY/2018. "नधा"रण वष" /Assessment years : 2008-09, 2009-10 & 2010-2011. The Deputy Commissioner of Vs. M/s. The Council of Seventh Income Tax, day Adventist Educational Exemptions, Institutions, Chennai 600 034. No.AA-148, Third Avenue, Anna Nagar, Chennai 600 040. [PAN AAATC 0175A] (अपीलाथ"/Appellant) (""य…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. THE COUNCIL OF SEVENTH DAY ADVENTIST EDUCATIONAL INSTITUTIONS, CHENNAI

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

ITA 1012/CHNY/2018[2008-09]Status: DisposedITAT Chennai25 Jul 2019AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. G.N. Raghavendra Rao, JCITFor Respondent: Shri. R.M. Narayanan, C.A
Section 11Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1012, 1013 & 1014/CHNY/2018. "नधा"रण वष" /Assessment years : 2008-09, 2009-10 & 2010-2011. The Deputy Commissioner of Vs. M/s. The Council of Seventh Income Tax, day Adventist Educational Exemptions, Institutions, Chennai 600 034. No.AA-148, Third Avenue, Anna Nagar, Chennai 600 040. [PAN AAATC 0175A] (अपीलाथ"/Appellant) (""य…

DCIT (EXEMPTIONS), CHENNAI vs. GREAT LAKES INSTITUTE OF MANAGEMENT, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2879/CHNY/2017[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2879/Chny/2017 िनधा"रण वष"/Assessment Year:2011-12 The Deputy Commissioner Of M/S. Great Lakes Institute Of Income Tax (Exemption), Chennai Vs. Management, No. 24, South Mada Circle, Aayakar Bhavan, Annexe Street, Srinagar Colony, Saidapet, Building, Iii Floor, 121, M.G. Road, Chennai 600 015. Nungambakkam, Chennai – 600 034. [Pan:Aaccg2885L] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Maruda Pandian, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 11.09.2018 घोषणा की तारीख /Date Of Pronouncement : 29.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 17, Chennai Dated 14.09.2017 Relevant To The Assessment Year 2011-12. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Holding That The Assessee Is Eligible To Set Off Of Brought Forward Excess Application Of Funds To Subsequent Years.

For Appellant: Shri Maruda Pandian, Addl. CITFor Respondent: None
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 2879/Chny/2017 िनधा"रण वष"/Assessment Year:2011-12 The Deputy Commissioner of M/s. Great Lakes Institute of Income Tax (Exemption), Chennai Vs. Management, No. 24, South Mada Circle, Aayakar Bhavan, Annexe Street, Srinagar Colony, Saidapet, Building, III Floor, 121, M.G. Road, Chennai 600 015. Nungambakkam, Chennai – 600 034. [PAN:AACCG2885…

DCIT (EXEMPTIONS) , CHENNAI vs. APOLLO HOSPITAL EDUCATIONAL TRUST , CHENNAI

In the result, the appeal filed by the Revenue is partly allowed for

ITA 1640/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Mr.T.Banusekar, CAFor Respondent: Ms.Ann Mary Baby, JCIT
Section 11Section 12

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1639 & 1640/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12 Vs. The Dy. Commissioner of Income- M/s.Apollo Hospital- Tax (Exemptions), Educational Trust, Chennai Circle, No.21, Greams Lane, Off Aayakar Bhavan, Annexe Building, Greams Road, Chennai-06 III Floor, 121, M.G.Road, Nungambakkam, Chennai-600 034. [PAN: AAATA 7077 M] (अपीलाथ*/Appel…

DCIT (EXEMPTIONS) , CHENNAI vs. APOLLO HOSPITAL EDUCATIONAL TRUST , CHENNAI

In the result, the appeal filed by the Revenue is partly allowed for

ITA 1639/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Mr.T.Banusekar, CAFor Respondent: Ms.Ann Mary Baby, JCIT
Section 11Section 12

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1639 & 1640/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12 Vs. The Dy. Commissioner of Income- M/s.Apollo Hospital- Tax (Exemptions), Educational Trust, Chennai Circle, No.21, Greams Lane, Off Aayakar Bhavan, Annexe Building, Greams Road, Chennai-06 III Floor, 121, M.G.Road, Nungambakkam, Chennai-600 034. [PAN: AAATA 7077 M] (अपीलाथ*/Appel…

M/S. KONGUNADU ARTS & SCIENCE COLLEGE COUNCIL,COIMBATORE vs. ACIT, COIMBATORE

In the result the appeal of the assessee is dismissed

ITA 2682/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Mar 2017AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/S. Kongunadu Arts & Science V. The Asst. Commissioner Of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 Pan: Aaaak1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 09.03.2017

For Appellant: Shri K. Senthil, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 11Section 12ASection 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2682/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 M/s. Kongunadu Arts & Science v. The Asst. Commissioner of College Council, Income Tax (Exemptions), G.N. Mills Post, Coimbatore Coimbatore-29 PAN: AAAAK1198E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri K. Senthil, Advocate ""यथ" क" ओर से/Respondent by…