Anjuman-E-Himayth-E- Islam v. ADIT(Exemption)

154 ITD 755Income Tax Appellate Tribunal2015#19273 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Judgments citing Anjuman-E-Himayth-E- Islam v. ADIT(Exemption)

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)

…ourt, in the case of Medical Trust of the Seventh Day Adventists Vs. DIT, (supra). However, he strongly supported the order of Assessing Officer in light of decision of ITAT, Chennai Bench in the case of Anjuman-E-Himayth-E- Islam vs. ADIT(Exemption) (2015) 154 ITD 755. 7. The learned AR for the assesse, on the other hand, submitted that issue of depreciation on fixed assets and carry forward of excess application of income is squarely covered in favour of assessee by the decision of Hon’ble Jurisdictional High Court in the case of Medical Trust of the Seventh Day Adventists Vs. DIT, (2017) 84 Taxmann.com 2…

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)

…ourt, in the case of Medical Trust of the Seventh Day Adventists Vs. DIT, (supra). However, he strongly supported the order of Assessing Officer in light of decision of ITAT, Chennai Bench in the case of Anjuman-E-Himayth-E- Islam vs. ADIT(Exemption) (2015) 154 ITD 755. 7. The learned AR for the assesse, on the other hand, submitted that issue of depreciation on fixed assets and carry forward of excess application of income is squarely covered in favour of assessee by the decision of Hon’ble Jurisdictional High Court in the case of Medical Trust of the Seventh Day Adventists Vs. DIT, (2017) 84 Taxmann.com 2…

M/S. Manjeet Kaur Memorial Premier Institute of Education, Gurgaon vs. ITO, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…her stated that the rental income from the property is in the charitable objects of the Trust as mentioned in the Clause z aa) of the Memorandum of Association. He relied upon the order of the Chennai Bench in the case of Anjuman-E- Himayath-E-Islam (2015) 154 ITD 755. He further stated that in respect of interest expenses of Rs. 24,25,411/- it has been paid on term loan taken to acquire/ construction of assets of the society. He further stated that assessee has also made the repayment of loan to the tune of Rs. 29,51,584/- and depreciation of Rs. 32,31,728/- are the application of income for charitable purpo…

M/S. Manjit Kaur Memorial Premier Institute of Education, Gurgaon vs. DCIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

…her stated that the rental income from the property is in the charitable objects of the Trust as mentioned in the Clause z aa) of the Memorandum of Association. He relied upon the order of the Chennai Bench in the case of Anjuman-E- Himayath-E-Islam (2015) 154 ITD 755. He further stated that in respect of interest expenses of Rs. 24,25,411/- it has been paid on term loan taken to acquire/ construction of assets of the society. He further stated that assessee has also made the repayment of loan to the tune of Rs. 29,51,584/- and depreciation of Rs. 32,31,728/- are the application of income for charitable purpo…