Baun Foundation Trust v. Chief Commissioner of Income Tax

33 Taxmann.com 677High Court2013#11505 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 1961 Section 10(23C)(via)Section 10(23C)(via) of the Income Tax Act Section 11(1)(a)Section 11(1)(a) of the Income Tax Act Section 11(4A)Section 11(4A) of the Income Tax Act Section 12

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Issues it is cited on

section 11(4a)section 11(1)section 10(23c)section 2(15)chief commissioner section 10 section 12 section 11 previous year section 25 section 250 person

Judgments citing Baun Foundation Trust v. Chief Commissioner of Income Tax

The Bhatia General Hospital, Mumbai vs. Dy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, the appeal filed by the assessee bearing ITA No

ITA 4666/MUM/2023[2014-15]Status: DisposedITAT Mumbai17 Feb 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Nitesh Joshi & Shri Viral ShahFor Respondent: Shri S Srinivasu CIT DR

Section 11Section 12ASection 250

…s no merit in the Appeal and the Appeal is dismissed." 9. In addition, the Ld.AR has also relied upon the following cases:- 1. Pr.CIT(E), Mumbai v. National Health and Education Society (2023) 154 taxmann.com 636 (Bom) 2. 3. Baun Foundation v. CIT : [2023] 33 Taxmann.com 677 (Bom) Hon'ble ITAT, Mumbai in the case of ADIT vs. Saifee Hospital Trust in ITA No.5686/Mum/2011 4. Franciwscan Sisters of St. Joseph Society v. JCIT (e) II (2014) 46 taxmann.com 31 (ITAT, Chennai) 5. Hiranandani Foundation Vs. ADIT (E) 2(1) : (2016) 70 Taxmann.com 321 (ITAT, Mumbai) 6. Radhasoami Satsang Vs. CIT 60 Taxman 248 (SC) 10.…

Dy. Commissioner of Income Tax- Central Circle-8(2), Mumbai vs. Jaslok Hospital and Research Centre, Mumbai

In the result, the appeals of the revenue bearing ITA Nos 2460,2462, 2657,

ITA 2677/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Oct 2024AY 2013-14

Bench: Shri Anikesh Banerjee & Miss. Padmavathy S.

For Appellant: Shri Madhur Agarwal / Shri AtulFor Respondent: Shri Vivek Perampurna (CIT-DR) / Ms

Section 11Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S., ACCOUNTANT MEMBER I.T.A 2462/Mum/2024 - A.Y. 2006-07 I.T.A 2460/Mum/2024 - A.Y. 2008-09 I.T.A 2677/Mum/2024 - A.Y. 2013-14 I.T.A 2657/Mum/2024 - A.Y. 2015-16 I.T.A 2676/Mum/2024 - A.Y. 2016-17 Dy. Commissioner of Income vs Jaslok Hospital and Research Tax – Central Circle-8(2), Centre, Mumbai Mumbai, 15, Dr. G.Deshmukh Marg, Mumbai, 6th Room No.658, Floor, 400026 Aayakar Bhawan, M.K. Road, PAN: AAAAJ0028Q Mumbai-400 020 APPELLANT RESPONDENT C.O. No.163 & 164/Mum/2024 (Arising ou…

DCIT-CC-8(2), Mumbai vs. Jaslok Hospital and Research Centre, Mumbai

In the result, the appeals of the revenue bearing ITA Nos 2460,2462, 2657,

ITA 2657/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Oct 2024AY 2015-16

Bench: Shri Anikesh Banerjee & Miss. Padmavathy S.

For Appellant: Shri Madhur Agarwal / Shri AtulFor Respondent: Shri Vivek Perampurna (CIT-DR) / Ms

Section 11Section 143(3)Section 147Section 148Section 250

DCIT (Exemption), Ghaziabad vs. M/S. Divya Yog Mandir Trust, Haridwar

In the result, appeal filed by the revenue is dismissed

ITA 779/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jul 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

For Appellant: Shri Rohti Jain, AdvocateFor Respondent: Ms nidhi Srivastava, C.I.T. DR

Section 11Section 12ASection 43B

…ITA No. 779/Del/2017 Assessment year 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1st Floor, Kripalu Bagh, CGO-II, vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (PAN: AAATD1114E) Appellant Respondent Department by: Ms nidhi Srivastava, C.I.T. DR Assessee by: Shri Rohti Jain, Advocate Date of hearing: 29.07.2019 Date of pronouncement: 31.07.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal has been pr…

DCIT (E) 1(1), Mumbai vs. Jaslok Hospital and Research Centre, Mumbai

In the result, appeal of the Revenue is dismissed, as above

ITA 6702/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Apr 2018AY 2012-13

Bench: Shri G.S.Pannu & Shri Ram Lal Negithe Dcit (Exemption)-1(1), Room No.506,5Th Floor, Piramal Chamber, Lalbaug, Mumbai 400 012. ...... Appellant Vs. Jaslok Hospital & Research Centre, Jaslok Hospital, 15, Dr. G.Deshmukh Marg, Mumbai 400 026. Pan: Aaaaj 0028Q .... Respondent Appellant By : Ms Aarju Garodia Respondent By : Ms Indra G. Anand Date Of Hearing : 17/04/2018 Date Of Pronouncement : 27/04/2018 Order Per G.S.Pannu,A.M:

For Appellant: Ms Aarju GarodiaFor Respondent: Ms Indra G. Anand

Section 11Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER The DCIT (Exemption)-1(1), Room No.506,5th Floor, Piramal Chamber, Lalbaug, Mumbai 400 012. ...... Appellant Vs. Jaslok Hospital and Research Centre, Jaslok Hospital, 15, Dr. G.Deshmukh Marg, Mumbai 400 026. PAN: AAAAJ 0028Q .... Respondent Appellant by : Ms Aarju Garodia Respondent by : Ms Indra G. Anand Date of hearing : 17/04/2018 Date of pronouncement : 27/04/2018 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the Revenue pertaining to assessment year 2012…

ACIT (Exemption), Ghaziabad vs. M/S. Divya Yog Mandir Trust, Haridwar

In the result, appeal filed by the revenue is dismissed

ITA 745/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

For Appellant: Ms. Sunita Singh, CIT DRFor Respondent: Sh. Rohit Jain, Advocate

Section 11Section 12Section 143Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER A Y 2010-11 ACIT (Exemption) Vs Divya Yog Mandir Trust Circle, CGO-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (PAN AAATD1114E) (Appellant) (Respondent) Appellant by : Ms. Sunita Singh, CIT DR Respondent by: Sh. Rohit Jain, Advocate Date of Hearing 30/01/2018 Date of pronouncement 23/04/2018 O R D E R Per Prashant Maharishi, Accountant Member 1. The revenue against the order of CIT (A) files this appeal, Dehradun dated 24.11.2014 for A. Y. 2010-11 allowi…

ACIT (Exemption) - 1(1), Mumbai vs. Jaslok Hospital & Research Centre, Mumbai

ITA 2138/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Nov 2017AY 2011-12

Bench: Shri Br Baskaran & Shri Ram Lal Negi: (A.Y : 2011-12) The Asst. Commissioner Of Vs M/S. Jaslok Hospital & Income Tax (Exemption)-1(1), Research Centre, 5Th Floor, Room No. 506, 15, Dr. G. Deshmukh Marg, Piramal Chamber, Lalbaug, Mumbai 400 026. Mumbai (Respondent) (Appellant) Pan : Aaaaj0028Q

For Appellant: ShishirDhamije, DRFor Respondent: Shri Indra G Anand, AR

Section 1Section 11Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : (A.Y : 2011-12) The Asst. Commissioner of Vs M/s. Jaslok Hospital and Income Tax (Exemption)-1(1), Research Centre, 5th Floor, Room No. 506, 15, Dr. G. Deshmukh Marg, Piramal Chamber, Lalbaug, Mumbai 400 026. Mumbai (Respondent) (Appellant) PAN : AAAAJ0028Q Appellant by : ShishirDhamije, DR Respondent by : Shri Indra G Anand, AR Date of Hearing : 21/11/2017 Date of Pronouncement: 29/11/2017 O R D E R + PER RAM LAL NEGI : This appeal has been preferred by the Revenue…

Asst Cir (E)-1(1), Mumbai vs. K.J. Somaiya Medical Trust, Mumbai

Appeal of the Revenue is dismissed

ITA 311/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Nov 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Rajesh Kumar YadavFor Respondent: Ms. Arati Vissanji

Section 11Section 11(1)(a)Section 11(1)(d)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2011-12 ACIT (Exemptions)-1(1), Vs. K.J. Somaiya Medical Trust Mumbai (Appellant) Somaiya Bhavan, 45-47, Mahatma Gandhi Road, Mumbai 400 001 (Respondent) PAN : AAATK4296Q Appellant by : Shri Rajesh Kumar Yadav Respondent by : Ms. Arati Vissanji Date of Hearing : 02/11/2017 Date of Pronouncement : 02/11/2017 O R D E R PER G.S. PANNU, AM : The captioned appeal by the Revenue is directed against the order of CIT(A)-1, Mumbai dated 12.11.2015 pertaining to the A…

ADIT (E) II(1), Mumbai vs. Jaslok Hospital & Research Centre, Mumbai

In the result, we do not find any merit in the appeal of the Revenue and the same is hereby dismissed

ITA 6853/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Jun 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri G.S. Pannuassessment Year: 2010-11 Asstt. Director Of Income-Tax M/S. Jaslok Hospital & (Exemption)-Ii(1), Research Centre, 507, 5Th Floor, 15, Dr. G. Deshmukh Marg, Piramal Chambers Vs. Mumbai – 400 026 Aayakar Bhavan, Pan: Aaaaj 0028Q M.K. Road, Mumbai - 400020

For Appellant: Shri P.J. Perdiwalla, A.R. & Madhur Agarwal, A.RFor Respondent: Shri Asghar Jain V.P, D.R

Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Asstt. Director of Income-Tax M/s. Jaslok Hospital & (Exemption)-II(1), Research Centre, 507, 5th Floor, 15, Dr. G. Deshmukh Marg, Piramal Chambers Vs. Mumbai – 400 026 Aayakar Bhavan, PAN: AAAAJ 0028Q M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri P.J. Perdiwalla, A.R. & Madhur Agarwal, A.R. Revenue by : Shri Asghar Jain V.P, D.R. Date of Hearing : 06.06.2016 Date of Pronouncement : 15.06.2016 O R D E R Per…