Chelmsford Club v. CIT

243 ITR 89Supreme Court of India2000#1110 most cited

What is Chelmsford Club v. CIT authority for?

Income arising from mutual activities carried out by clubs or associations solely among their members is not assessable for income tax, as it does not constitute income from a trade or business due to the principle of mutuality.

100

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

Chelmsford Club v. CIT · 243 ITR 89 · doctrine of mutuality · mutuality principle · clubs and associations income · non-taxable income · Section 11 · Section 263 · Section 143(3)

Sections most often in play

Section 143(3)Section 143(2)Section 142(1)Section 144BSection 263Section 57(iii)Section 11Section 12

Issues it is cited on

doctrine of mutualitysection 59(2)mutuality principlesection 2(n)section 10(20)section 38section 59lack of enquirysection 80p(2)(a)national faceless assessment centremalabar industrialsection 57

Judgments citing Chelmsford Club v. CIT

MARATHI BANDHKAM VYA vs. AYIK ASSOCIATION,PUNEVS.ITO, EXEMPTION WARD-1(1),PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed

ITA 2310/PUN/2025[2018-19]Status: DisposedITAT Pune10 Feb 2026AY 2018-19
For Appellant: Shri Suhas P. BoraFor Respondent: Shri Milind Debaje (Virtual)
Section 143(2)Section 143(3)

…nciple, emphasizing that any breach of this identity results in the transactions assuming a commercial character, thereby making the surplus taxable. This position has been reinforced in several landmark rulings. In Chelmsford Club v C/T (2000) 109 Taxman 215/243 ITR 89 (SC), Hon'ble Supreme Court underscored the necessity of a reciprocal relationship where all contributors to a fund must also be beneficiaries of the surplus The Apex Court held that if contributors are excluded from receiving benefits, the principle of mutuality is breached, and the resulting surplus is taxable. This decision highlighted that mut…

RAJASEKHAR NAIDU GALLA,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATHI

In the result, the appeal filed by the assessee is allowed

ITA 917/HYD/2025[2020-21]Status: DisposedITAT Hyderabad28 Jan 2026AY 2020-21

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143Section 143(2)Section 143(3)Section 263

…assed by the A.O. is erroneous insofar as it is prejudicial to the interest of the revenue. 8. The learned counsel for the assessee, further referring to the decision of the Hon'ble Supreme Court in the case of Malabar Industrial Company Ltd. Vs. CIT, (2000) 243 ITR 89, submitted that, in order to invoke jurisdiction under Section 263 of the Act, both conditions must co-exist, i.e., the order passed by the A.O. should be erroneous and further it should be prejudicial to the interest of the revenue. In the present case, going by the facts available on record, the assessee has rightly offered the transaction of ag…

HIMACHAL MITRA MANDAL CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD 1(2)(3), MUMBAI

ITA 777/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Priyanka Jain, ARFor Respondent: Shri Hemanshu Joshi,(Sr. DR)
Section 194A(3)(v)Section 201Section 201(1)Section 250Section 271CSection 5

…Ld. CIT(A) held that the principles of mutuality will not apply to associate members. With regard to the principles of mutuality, the Ld CIT(A) placed his reliance on the decision rendered in the case of CIT vs. Bankipur Club (226 ITR 97) and Chelmsford Club (243 ITR 89). Accordingly, he held that the associate members are distinctly different and they cannot be equated with regular members. Accordingly, the Ld CIT(A) held that the A.O. was justified in raising the impugned demands. Aggrieved, the assessee has filed these appeals before us, i.e., one against the demand raised u/s 201(1) and another on the interes…

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

ITA 731/RJT/2024[2023-24]Status: DisposedITAT Rajkot05 May 2025AY 2023-24

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

For Appellant: Shri Bakul Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143Section 143(1)Section 143(3)

…rposes are exempt from tax. The nature of the club's activities, aimed purely at providing mutual services, confirms that any resulting income does not arise from a trade or business but from the common contributions of members. Chelmsford Club v. CIT [2000] 243 ITR 89 (SC) In this case, the Supreme Court once again emphasized that clubs or associations carrying out mutual activities among members are not assessable for income tax, given the principle of mutuality. 4 ASSOCIATION OF CONSULTING CIVIL ENGINEERS 3. Detailed Grounds of Appeal: Ground 1: Erroneous Taxation at Maximum Marginal Rate (MMR) The levy o…

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR
Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 413/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम SBS Biotech Unit II The Pr. CIT-1 Nahan road Mauza Rampur Chandigarh Jattan, Kala Amb, Himachal Pradesh-173030 "थायी लेखा सं./PAN NO: ABOFS6830P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Ajay Jain, C.A राज"व क" ओर से/ Revenue by : Shri…

INDUSTRIES ASSOCIATION OF CHANDIGARH,CHANDIGARH vs. INCOME TAX OFFICER, WARD, CHANDIGARH , CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 760/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh22 Jan 2025AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 11Section 143(3)Section 250Section 253

…is Tribunal. This Tribunal vide order dt. 28/02/2019 in Appeal No. ITA No. 1185/Chd/2018 set aside the order of Ld. CIT(A) in para 4.1 has held as under: 4.1 Reliance was placed upon decision of the Hon'ble Supreme Court in the case of Chelmsford Club vs. CIT 243 ITR 89. It has also been argued that the assessee had not indulged in any trade or business and was merely organizing activities confined to its members. Accordingly, in the light of the submissions of the parties before the Bench and in the interests of justice, the impugned order is set aside back to the file of the A.O with a direction to first bring…

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 300/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh16 Dec 2024AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

…n the statement of account filed by the assessee showing certain income as agricultural income, without making any enquiry, the exercise of jurisdiction by the Commissioner u/s 263(1) would be justified- Malabar Industrial Co. Ltd. Vs CIT [2000] 109 Taxman 66/243 ITR 89 (SC). ii) Not holding an enquiry as is normal and not applying mind to the relevant material would certainly be 'erroneous' assessment warranting exercise of revisional jurisdiction. CIT v. Jawahar Bhattacharjee (2012) 20 taxmann.com 652/342 ITR 74/249 CTR 529 (Gau.) iii) Where enquiry is warranted but not made, it would certainly constitute preju…

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 299/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Dec 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

…n the statement of account filed by the assessee showing certain income as agricultural income, without making any enquiry, the exercise of jurisdiction by the Commissioner u/s 263(1) would be justified- Malabar Industrial Co. Ltd. Vs CIT [2000] 109 Taxman 66/243 ITR 89 (SC). ii) Not holding an enquiry as is normal and not applying mind to the relevant material would certainly be 'erroneous' assessment warranting exercise of revisional jurisdiction. CIT v. Jawahar Bhattacharjee (2012) 20 taxmann.com 652/342 ITR 74/249 CTR 529 (Gau.) iii) Where enquiry is warranted but not made, it would certainly constitute preju…

M/S GYMKHANA CLUB,PANCHKULA vs. ITO, W-3, PANCHKULA

In the result, the appeal of the assessee is allowed

ITA 1305/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh28 Oct 2024AY 2009-10

Bench: Shri A.D.Jain, Vice Prersident & Shri Vikram Singh Yadavआयकर अपील सं./Ita No 1305/Chd/2018 िनधा"रण वष" / Assessment Year : 2009-10 M/S Gymkhana Club, Vs The Ito, Sector 6, Ward-3, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Aaaag0115B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By: Shri S.K.Mukhi, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 07.10.2024 उदघोषणा क" तारीख/Date Of Pronouncement : 28/10/2024 Physical Hearing आदेश/Order Per Vikram Singh Yadav,A.M.

For Appellant: Shri S.K.Mukhi, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Section 234B

…r Section 234B and 234D, the assessee carried the matter in a ppeal before the ld. CIT(A) and it was submitted that following the decision of Hon'ble Supreme Court in case of CI T V Bankipur Club Ltd. [1997] 226 ITR 97 (S.C.) and Che lmsford Club V CIT [2000] 243 ITR 89, the Co-ordinate Benches of the Tribunal had decided the issue of principle of mutuality as well as that of A.Y. 2009-2010 8 chargeability of interest on amounts lying in banks/FDRs in favour of assessee club as per its common order for various years and copy of the said order was brought to notice of the ld. CIT(A) and it wa s submitted that when…

ACIT, RANGE-1, LUCKNOW vs. M/S MOHAMED BAGH CLUB LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

ITA 435/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Sept 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.-2014-15 Asstt. Commissioner Of M/S Mohamed Bagh Club, Limited, Income Tax, Range-I, Vs. 202, M.G. Marg, Lucknow-226001 Lucknow Pan:Aaccm2600B (Appellant) (Respondent) Assessee By: Sh. Rohit Bhalla, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit (Dr) Date Of Hearing: 20.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal By The Revenue Against The Order Of The Ld. Cit(A)-2, Lucknow Under Section 250 Of The Income Tax Act Dated 16.09.2020. The Grounds Of Appeal Preferred Read As Under:-

For Appellant: Sh. Rohit Bhalla, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT
Section 250Section 271(1)(c)

…mutual benefit of all members of the Club, the doctrine of mutuality was evidently applicable on the Club and hence income from members should be treated as exempt. It was further submitted that the Hon’ble Supreme Court in the case of Chelmsford Club vs. CIT 243 ITR 89 (SC) laid down the three conditions which established the doctrine of mutuality i. the identity of the contributors to the fund and the recipients from the fund 6 A.Y-2014-15 M/s Mohamed Bagh Club Ltd. ii. the treatment of the company, though incorporated as a mere entity for the convenience of the members, in other words as an instrument obedie…

INDIRA LEGISLATORS MUTUALLY AIDED CO OPERATIVE HOUSING SOCIETY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD 5(1), HYDERABAD

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 34/HYD/2024[2018-19]Status: DisposedITAT Hyderabad05 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.575/Hyd/2023 & Ita 34/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Indira Legislators Mutually Vs. Income Tax Officer Aided Cooperative Housing Ward 5(2) Society Ltd Hyderabad Hyderabad Pan:Aaaai4987M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate P Vinod Appeared For Advocate M.V. Anil Kumar राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order

For Appellant: Advocate P Vinod appeared for Advocate M.V. Anil KumarFor Respondent: : Shri Srinath Sadanala, DR
Section 143(1)Section 143(2)Section 57

…ITA Nos 575 of 2023 and 34 of 2024 Indira Legislators Mutually Aided Cooperative Housing Society Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.575/Hyd/2023 & ITA 34/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Indira Legislators Mutually Vs. Income Tax Officer Aided Cooperative Housing Ward 5(2) Society Ltd Hyderabad Hyderabad PAN:AAAAI4987M (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate P Vinod appeared for Advocate M.V…

INDIRA LEGISLATORS MUTUALLY AIDED CO OPERATIVE HOUSING SOCIETY LIMITED,HYDERABAD vs. THE INCOME TAX OFFICER, WARD 5(2), HYDERABAD

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 575/HYD/2023[2017-18]Status: DisposedITAT Hyderabad05 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.575/Hyd/2023 & Ita 34/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Indira Legislators Mutually Vs. Income Tax Officer Aided Cooperative Housing Ward 5(2) Society Ltd Hyderabad Hyderabad Pan:Aaaai4987M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate P Vinod Appeared For Advocate M.V. Anil Kumar राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order

For Appellant: Advocate P Vinod appeared for Advocate M.V. Anil KumarFor Respondent: : Shri Srinath Sadanala, DR
Section 143(1)Section 143(2)Section 57

…ITA Nos 575 of 2023 and 34 of 2024 Indira Legislators Mutually Aided Cooperative Housing Society Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.575/Hyd/2023 & ITA 34/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Indira Legislators Mutually Vs. Income Tax Officer Aided Cooperative Housing Ward 5(2) Society Ltd Hyderabad Hyderabad PAN:AAAAI4987M (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate P Vinod appeared for Advocate M.V…

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh26 Jul 2024AY 2018-19

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 253Section 263

…try in the statement of account filed by the assessee showing certain income as agricultural income, without making any enquiry, the exercise of jurisdiction by the Commissioner u/s 263(1) would be justified- Malabar Industrial Co. VS CIT [2000] 109 Taxman 66/243 ITR 89 (SC). ii) Not holding an enquiry as is normal and not applying mind to the relevant material would certainly be 'erroneous' assessment warranting exej«1se of revisional jurisdiction. CIT v. Jawahar Bhattacharjee (2012) 2tftaxmann.com 652/342 ITR 74/249 CTR 529 (Gau.) iii) Where enquiry is warranted but not made, it would certainly constitute prej…

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD,

In the result, all the three appeals of the assessee are dismissed

ITA 664/HYD/2023[2018-19]Status: DisposedITAT Hyderabad24 Jul 2024AY 2018-19

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…e, emphasizing that any breach of this iden"ty results in the transac"ons assuming a commercial character, Page 16 of 26 thereby making the surplus taxable. This posi"on has been reinforced in several landmark rulings. 43. In Chelmsford Club vs. CIT, (2000) 243 ITR 89 (SC), Hon’ble Supreme Court underscored the necessity of a reciprocal rela"onship where all contributors to a fund must also be beneficiaries of the surplus. The Court held that if contributors are excluded from receiving benefits, the principle of mutuality is breached, and the resul"ng surplus is taxable. This decision highlighted that mutuality…

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD, HYDERABAD

In the result, all the three appeals of the assessee are dismissed

ITA 663/HYD/2023[2017-18]Status: DisposedITAT Hyderabad24 Jul 2024AY 2017-18

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…e, emphasizing that any breach of this iden"ty results in the transac"ons assuming a commercial character, Page 16 of 26 thereby making the surplus taxable. This posi"on has been reinforced in several landmark rulings. 43. In Chelmsford Club vs. CIT, (2000) 243 ITR 89 (SC), Hon’ble Supreme Court underscored the necessity of a reciprocal rela"onship where all contributors to a fund must also be beneficiaries of the surplus. The Court held that if contributors are excluded from receiving benefits, the principle of mutuality is breached, and the resul"ng surplus is taxable. This decision highlighted that mutuality…

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD

In the result, all the three appeals of the assessee are dismissed

ITA 662/HYD/2023[2016-17]Status: DisposedITAT Hyderabad24 Jul 2024AY 2016-17

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

…e, emphasizing that any breach of this iden"ty results in the transac"ons assuming a commercial character, Page 16 of 26 thereby making the surplus taxable. This posi"on has been reinforced in several landmark rulings. 43. In Chelmsford Club vs. CIT, (2000) 243 ITR 89 (SC), Hon’ble Supreme Court underscored the necessity of a reciprocal rela"onship where all contributors to a fund must also be beneficiaries of the surplus. The Court held that if contributors are excluded from receiving benefits, the principle of mutuality is breached, and the resul"ng surplus is taxable. This decision highlighted that mutuality…

RAJPATH CLUB LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

ITA 2420/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2015-16

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr DR
Section 250(6)

…that that income was outside the purview of the principle of mutuality. He ought to have appreciated, inter alia, that the appellant's case was covered by the decisions of the Supreme Court in CIT v. Bankipur Club Ltd. (226 ITR 97) and Chelmsford Club v. CIT (243 ITR 89) and accordingly, the impugned amount was not assessable in the hands of the appellant. 2. Without prejudice to the foregoing Ground No. 1, in law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred, even while appreciating the merits of the appellant's case put up vide Ground No. 3 of its appeal before…

RAJPATH CLUB LTD.,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2),, AHMEDABAD

ITA 274/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr DR
Section 250(6)

…that that income was outside the purview of the principle of mutuality. He ought to have appreciated, inter alia, that the appellant's case was covered by the decisions of the Supreme Court in CIT v. Bankipur Club Ltd. (226 ITR 97) and Chelmsford Club v. CIT (243 ITR 89) and accordingly, the impugned amount was not assessable in the hands of the appellant. 2. Without prejudice to the foregoing Ground No. 1, in law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred, even while appreciating the merits of the appellant's case put up vide Ground No. 3 of its appeal before…

RAJPATH CLUB LTD.,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-5,, AHMEDABAD

ITA 3084/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2012-13

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr DR
Section 250(6)

…that that income was outside the purview of the principle of mutuality. He ought to have appreciated, inter alia, that the appellant's case was covered by the decisions of the Supreme Court in CIT v. Bankipur Club Ltd. (226 ITR 97) and Chelmsford Club v. CIT (243 ITR 89) and accordingly, the impugned amount was not assessable in the hands of the appellant. 2. Without prejudice to the foregoing Ground No. 1, in law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred, even while appreciating the merits of the appellant's case put up vide Ground No. 3 of its appeal before…

RAJPATH CLUB LTD.,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-5,, AHMEDABAD

ITA 3083/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2008-09

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr DR
Section 250(6)

…that that income was outside the purview of the principle of mutuality. He ought to have appreciated, inter alia, that the appellant's case was covered by the decisions of the Supreme Court in CIT v. Bankipur Club Ltd. (226 ITR 97) and Chelmsford Club v. CIT (243 ITR 89) and accordingly, the impugned amount was not assessable in the hands of the appellant. 2. Without prejudice to the foregoing Ground No. 1, in law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred, even while appreciating the merits of the appellant's case put up vide Ground No. 3 of its appeal before…

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Chelmsford Club v. CIT (243 ITR 89) — Cited in 100 Judgments | BharatTax