Bar Council of Maharashtra v. CIT

126 ITR 27High Court1980#14792 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing Bar Council of Maharashtra v. CIT

The Indian Institute of Architects, Mumbai vs. Income Tax Officer Exem, WD, 2(4), Mumbai

In the result, appeal by the assessee is allowed

ITA 293/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri K. Shivaram a/wFor Respondent: Shri B.K. Bagchi

Section 11Section 12ASection 143(3)Section 2(15)Section 250

…g to the assessee the benefit of section 11, on the ground that the activities of the benefit its own member/professionals. The view of the Ld. CIT(A) runs contrary to the ratio laid down by the Hon'ble Bombay High Court in Bar Council of Maharashtra V/s. CIT 126 ITR 27 (Bom.). 2. The Ld. CIT(A) erred in rejecting the assessee's claim for exemption u/s. 11 r/ws.2(15) on the ground that its activities do not qualify as 'education' within the meaning of sec.2(15) of the Act. 3. The Ld. CIT(A) failed to consider the assessee's eligibility for exemption u/s. 11 r/w s.2(15) under the residual category viz advancement…

Audit Bureau of Circulations, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 6393/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Apr 2022AY 2012-13

For Appellant: Shri Sunil Nahta &For Respondent: Shri Mehul Jain

Section 11Section 13Section 13(8)Section 2(15)

…319) (Mum ITAT), Hiralal Bhagwati Vs. CIT (246 ITR 188) (2000) (Bom. High Court), Bar 11 ITA No. 6393/Mum/2016 & ITA Nos.2040 to 2043/Mum/2019 AYs. 2009-10 to 2014-15 M/s Audit Bureau of Circulations Vs. ITO (Exemption)-1(1) Council of Maharashtra Vs. CIT (126 ITR 27) (1980) (Bom. H.C.), Shri Khot Hindu Steel Mandal Vs. CIT (209 ITR 396 (1993) (Bom High Court), Banglore Club Vs. CIT (29 taxmann.com 29) (2013) (SC) and CIT Vs. Wellington Sports Club (302 ITR 279) (2008) (Bom. High Court). However, on the other hand, the Ld. Representative of the department has strongly relied upon the order passed by the CIT(A)…

Advocaye Welfare Fund Trustee Committee, New Delhi vs. CIT(E), New Delhi

ITA 9334/DEL/2019[-]Status: DisposedITAT Delhi08 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR

Section 12ASection 23Section 3Section 4Section 80G

….2020 (supra) are extracted for ready perusal as under :- “11. Hon’ble Apex Court in case of CIT vs. Bar Council of Maharashtra cited as 130 ITR 28, affirming the judgment of Hon’ble Bombay High Court in case of Bar Council of Maharashtra vs. CIT reported in 126 ITR 27, held that primary and dominant purpose of an institution like the appellant is the advancement of the object of general public utility within the meaning of section 2(15) of the Act and as such, the income from securities held by the appellant would be exempt from any tax liability u/s 11 of the Act. Operative part of the judgment (supra) is extr…

Bar Council of Delhi, New Delhi vs. CIT(E), New Delhi

ITA 9333/DEL/2019[-]Status: DisposedITAT Delhi02 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR

Section 10Section 12ASection 2(15)Section 3(1)(f)Section 80G

…d u/s 2(15) of the Act as has been held by the ld. CIT(E)? 11. Hon’ble Apex Court in case of CIT vs. Bar Council of Maharashtra cited as 130 ITR 28, affirming the judgment of Hon’ble Bombay High Court in case of Bar Council of Maharashtra vs. CIT reported in 126 ITR 27, held that primary and dominant purpose of an institution like the appellant is the advancement of the object of general public utility within the meaning of section 2(15) of the Act and as such, the income from securities held by the appellant would be exempt from any tax liability u/s 11 of the Act. Operative part of the judgment (supra) is e…

Icai Registered Valuers Organisation, New Delhi vs. CIT(E), New Delhi

In the result appeal of Assessee allowed

ITA 8158/DEL/2018[-]Status: DisposedITAT Delhi03 Sept 2019

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain,Sr. AdvocateFor Respondent: Shri Anil Kumar Misra, CIT-D.R

Section 12ASection 25Section 8(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.8158/Del./2018 Under Section 12AA of the Income Tax Act, 1961. M/s. ICAI Registered The Commissioner of Valuers Organisation, 4th Floor, Main Building, ICAI Income Tax (Exemptions), vs., Bhawan, Indraprastha Marg, New Delhi – 002. New Delhi. PAN AAECI7759K (Appellant) (Respondent) For Assessee : Shri Ved Jain,Sr. Advocate. For Revenue : Shri Anil Kumar Misra, CIT-D.R. Date of Hearing : 21.08.2019 Date of Pronouncement : 03.09.2019 ORDER PER BHAVNESH SAINI, J.M.…

Audit Bureau of Circulations, Mumbai vs. Addl DIT (E) RG-II, Mumbai

In the result, the appeals filed by the assessee is hereby partly allowed

ITA 5681/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Jul 2018AY 2011-12

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil Nahta (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)

Section 11Section 12ASection 143(2)Section 2(15)Section 25

…on, the Ld. Representative of the assessee has relied upon the cases titled as Bombay Presidency Golf Club Ltd. Vs. DIT (Ex.) (23 taxmann.com 319) (Mum ITAT), Hiralal Bhagwati Vs. CIT (246 ITR 188) (2000) (Bom. High Court), Bar Council of Maharashtra Vs. CIT (126 ITR 27) (1980) (Bom. H.C.), Shri Khot Hindu Steel Mandal Vs. CIT (209 ITR 396 (1993) (Bom High Court), Banglore Club Vs. CIT (29 taxmann.com 29) (2013) (SC) and CIT Vs. Wellington Sports Club (302 ITR 279) (2008) (Bom. High Court). However, on the other hand, the Ld. Representative of the department has strongly relied upon the order ITA. No. 6393/M/16&…