Bureau of India Standard v. DGIT (Exemptions)

212 Taxmann 210High Court2013#3960 most cited

What is Bureau of India Standard v. DGIT (Exemptions) authority for?

Activities of a sovereign nature, executed as an arm of the government and under its direct control, cannot be classified as business activities, even if they relate to trade or commerce. Such activities are considered for general public utility.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Bureau of India Standard v. DGIT · Section 10(23C)(iv) · charitable activities · sovereign nature · public utility · business activity · trade · commerce

Also reported as

27 Taxmann.com 127

Sections most often in play

Section 10(23C)(iv)Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 14Section 143(2)

Judgments citing Bureau of India Standard v. DGIT (Exemptions)

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…CO No 42/Mum/20 ITA No. 2880/Mum/19 Assessment year: 2012-13 Page 1 of 37 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2880/Mum/19 Assessment year: 2012-13 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 42/Mum/20 In ITA No. 2880/Mum/19 Assessment year: 2012-13 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Churc…

The Dy. Commr. of Income Tax, (Exemption) Circle-2, Ahmedabad vs. Jamnagar Area Development Authority, Jamnagar

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

ITA 2425/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Alok Singh, CIT.D.R
Section 11Section 11(1)(a)Section 11(2)Section 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 2425 to 2428/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2009-10, 2010-11, 2011-12 & 2014-15) Deputy Commissioner of बनाम/ Jamnagar Area Income-Tax (Exemptions) Development Authority Vs. 1st Floor, Dr. Hedgewar Circle-2, Ahmedabad 2nd Floor, Nature View Commercial Complex, Building, Opp. H. K. Near M. P. Shah College, House, Ashram Road, Sat Rasta, Jamnagar - Ahmedabad - 380009 361001 "थायी…

Gujarat Housing Board (Ghb), Ahmedabad vs. The D.C.I.T. (Exemption), Circle-1, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)

…ITA No. 3297/Ahd/2016 Gujarat Housing Board Vs. DCIT (Exemption) Assessment Year: 2012-13 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘D’ BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] Assessment Year: 2012-13 Gujarat Housing Board (GHB) ................…………...........Appellant Pragtinagar, Naranpura, Ahmedabad-380 013 [PAN : AAALG 0206 E] Vs. DCIT (Exemption) ...................................... Respondent Circle-1, Ahmedabad Appearances by: Vijay Ranjan, for the appellant Anshu Prakash, for the respondent Date of concluding the hearing : 31.10.2018 D…

Maharashtra Industrial Development Corporation, Mumbai vs. Assistant Commissioner Income Tax (Exemptions)-2(1), Mumbai

In the result, all the appeals are partly allowed for statistical purposes

ITA 4326/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Oct 2018AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am आमकय अऩीर सं./I.T.A. Nos.4326/Mum/2017, 4327/Mum/2017, 4329/Mum/2017, 4331/Mum/2017, 4332/Mum/2017, 4475/Mum/2017 & 4476/Mum/2017 (नििाारण वषा / Assessment Years: 2007–08, 2008–09, 2009–10, 2010–11,2012–13,2013–14 &, 2014–15) Maharashtra Industrial Development Assistant Commissioner Of Income Corporation Tax (Exemptions) 2(1) Udyog Sarathi, Piramal Chambers, बिाम/ Mahakali Caves Road, Lalbaug, Vs. Andheri (East) Mumbai – 400012 Mumbai – 400093 स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Aaacm3560C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri V. Sridharan & S. Sriram प्रत्मथी की ओय से/Respondent By : Shri Sanjay Singh (Cit–Dr)

For Appellant: Shri V. Sridharan & S. SriramFor Respondent: Shri Sanjay Singh (CIT–DR)
Section 11Section 12ASection 2(15)

…आयकर अपीऱीय अधिकरण “डी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI N. K. PRADHAN, AM आमकय अऩीर सं./I.T.A. Nos.4326/Mum/2017, 4327/Mum/2017, 4329/Mum/2017, 4331/Mum/2017, 4332/Mum/2017, 4475/Mum/2017 & 4476/Mum/2017 (नििाारण वषा / Assessment Years: 2007–08, 2008–09, 2009–10, 2010–11,2012–13,2013–14 &, 2014–15) Maharashtra Industrial Development Assistant Commissioner of Income Corporation Tax (Exemptions) 2(1) Udyog Sarathi, Piramal Chambers, बिाम/ Mahakali Caves Road, Lalbaug, Vs. Andheri (East) Mumbai – 400012 Mumbai – 400093 स्थामी रेखा सं./…

Pr Commissioner of Income Tax (Central) vs. M/S Chalassani Education Trust

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

…1/27 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF AUGUST 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.852 OF 2017 BETWEEN: 1. Pr. COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE. 2. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, BANGALORE. …APPELLANTS (BY MR. SANMATHI E.I, ADVOCATE) AND: M/S.CHALASSANI EDUCATION TRUST NO.420, CHALASANI MAIN ROAD, WHITEFIELD ROAD, BANGALORE-560 066. PAN:AABTC0124G …RESPONDENT THIS I…

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The ITO (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh PAN No. AAATC4943J (Appellant) (Respondent) Appellant by : Sh. Y.K. Sud, CA Respondent by : Smt. Chanderkanta, Addl. CIT (on 22.3.2018) & Sh.Yoginder Mittal, Sr. DR (on 13.7.2018) Date of Hearing : 22.03.2018 & 13.7.2018 Date of Pronouncement : 26.07.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred b…

DDIT (E), Delhi vs. Petrotech, New Delhi

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…DDIT ( Exemption) VPetrotech ITA No 6259/ Del/2012 A Y 2009-10 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DDIT(E), Vs. Petrotech, Inv. Cir-II, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi PAN:AAAAP0965E (Appellant) (Respondent ) Revenue by : Sh. FR Meena, Sr. DR Assessee by: Sh Ajay Vohra, Sr. Adv Sh. Rohit Garg, Adv Sh. VK Sabharwal, Adv Date of Hearing 05/04/2017 Date of pronouncement 11/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH “F” NEW DELHI ) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2267/Del./2013 Assessment Year : 2009–10 Patanjali Yogpeeth (Nyas) ADIT [Exemptions] D–13, Pushpanjali Enclave, Vs. Range : II, Pitampura, DELHI. New Delhi. PAN : AABTP 0560 H (Appellant) (Respondent) Appellant by : Shri Ajay Vohra, Sr. Adv.; & Shri Rohit Jain, Adv.; Respondent by : Shri N. C. Swain, CIT [DR]; Date of Hearing : 19.01.2017 Date of Pronouncement : 09.02.2017. O R D E R PER I. C. SUDHIR, J. M. : The assessee has questioned first appellate…

The Commissioner of Income Tax-IV vs. M/s.Mold-Tek Technologies Ltd

ITTA/273/2011HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

ITO (E), New Delhi vs. M/S Society for Driver Training Institute, Delhi

In the result, the appeal of the Department is dismissed

ITA 5110/DEL/2013[2010-11]Status: DisposedITAT Delhi30 Nov 2015AY 2010-11

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Sujit Kumar, Sr. DRFor Respondent: Shri Rakesh Gupta, Advocate
Section 11Section 12ASection 143(1)Section 143(3)Section 164Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “G” New Delhi BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No: 5110/Del/2013 AY: - 2010-11 Income Tax Officer(E) vs. Society for Driver Training Institute Trust Ward-II, Delhi. Near Transport Authority, Burari, Delhi – 110 002. (Appellant) (Respondent) Appellant by : Shri Sujit Kumar, Sr. DR Respondent by : Shri Rakesh Gupta, Advocate Shri Tarun Kumar, Advocate Date of Hearing : 7.9.2015 Date of pronouncement : .11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER This appeal of the De…