Central Institute of Tool Design v. DIT(E)

68 Taxmann.com 407Reported decision2016#10985 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 11Section 2(15)Section 11(4)Section 234ASection 234BSection 32Section 10(23C)Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)credit for tdssection 10(23c)interest under section 234asection 2(15)section 32regular assessmentsection 234b

Judgments citing Central Institute of Tool Design v. DIT(E)

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

MAHAKAVI PANDIT BHURAMAL SAMAJIK SAHKAR NYAS,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, both the appeals filed by the

ITA 680/IND/2017[NA]Status: FixedITAT Indore04 Apr 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…[ITA 679 & 680/Ind/2017] [Mahakavi Pandit Bhuramal Samajik Sahkar Nyas, Sagar] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.679&680/Ind/2017 Assessment Years: NA Mahakavi Pandit Bhuramal CIT Samajik Sahkar Nyas (Exemption) बनाम/ New Jain Temple, Village Bina Bhopal Vs. Barah, Tah. Deori, Dist. Sagar (M.P.)-470226 (Appellant) (Revenue ) P.A. No.AAETM7955N Appellant by Shri Ashish Goyal & Shri N.D. Patwa, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearing: 28.03…

MAHAKAVI PANDIT BHURAMAL SAMAJIK SAHKAR NYAS,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, both the appeals filed by the

ITA 679/IND/2017[NA]Status: FixedITAT Indore04 Apr 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…[ITA 679 & 680/Ind/2017] [Mahakavi Pandit Bhuramal Samajik Sahkar Nyas, Sagar] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.679&680/Ind/2017 Assessment Years: NA Mahakavi Pandit Bhuramal CIT Samajik Sahkar Nyas (Exemption) बनाम/ New Jain Temple, Village Bina Bhopal Vs. Barah, Tah. Deori, Dist. Sagar (M.P.)-470226 (Appellant) (Revenue ) P.A. No.AAETM7955N Appellant by Shri Ashish Goyal & Shri N.D. Patwa, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearing: 28.03…