Chief CIT v. Geetanjali University Trust

352 ITR 433High Court#20697 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Chief CIT v. Geetanjali University Trust

ACIT, CC- 31, NEW DELHI vs. PERNOD RICHARD INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 3815/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Nov 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Deepak Chopra, Adv
Section 1Section 153ASection 153C

…ing Officer are not based on any incriminating or seized material found during the course of search. Ld. CIT(A) had dismissed the said plea of the assessee following the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in 352 ITR 433 (Del). However, this Tribunal in assessee’s appeals for the same assessment year has held that none of the additions made by the Assessing Officer are based on seized material and have allowed the grounds raised by the assessee, challenging the validity of initiation of proceedings u/s.153A by following the judgment of Hon’ble Supreme Court in th…

ACIT, CIRCLE- 31, NEW DELHI vs. PERNOD RICHARD INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 3814/DEL/2017[2005-06]Status: DisposedITAT Delhi27 Nov 2020AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Deepak Chopra, Adv
Section 1Section 153ASection 153C

…ing Officer are not based on any incriminating or seized material found during the course of search. Ld. CIT(A) had dismissed the said plea of the assessee following the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in 352 ITR 433 (Del). However, this Tribunal in assessee’s appeals for the same assessment year has held that none of the additions made by the Assessing Officer are based on seized material and have allowed the grounds raised by the assessee, challenging the validity of initiation of proceedings u/s.153A by following the judgment of Hon’ble Supreme Court in th…

ITO (E) TRUST WARD-IV vs. MAHARAJI EDUCATION TRUST,

In the result this appeal of the assessee is allowed

ITA 710/DEL/2008[2004-2005]Status: DisposedITAT Delhi17 Mar 2016AY 2004-2005

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…raining Institute 173 Taxman 180 (P&H) viii. ACIT vs. Balaji Educational & Charitable Public Trust 48 SOT 281 (Mad.)(2011) 11 ITR 179 (Mad.) ix. CIT vs. Mool Chand Sharbati Devi Hospital Trust 190 Taxman 338 (All.) x. Chief CIT vs. Geetanjali University Trust 352 ITR 433(Raj.) 5.4. Applying the propositions laid down in these case laws to the facts of the case, we find no infirmity in the order of the Ld.CIT(A) in granting exemption u/s 11 of the Act to the assessee and also in deleting the addition made on inferences, specifically when the registration u/s 12 continues and when Sec.11 exemption was granted both…

MAHARAJI EDUCATIONAL TRUST vs. DIT(E),

In the result this appeal of the assessee is allowed

ITA 311/DEL/2008[2008-2009]Status: DisposedITAT Delhi17 Mar 2016AY 2008-2009

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…raining Institute 173 Taxman 180 (P&H) viii. ACIT vs. Balaji Educational & Charitable Public Trust 48 SOT 281 (Mad.)(2011) 11 ITR 179 (Mad.) ix. CIT vs. Mool Chand Sharbati Devi Hospital Trust 190 Taxman 338 (All.) x. Chief CIT vs. Geetanjali University Trust 352 ITR 433(Raj.) 5.4. Applying the propositions laid down in these case laws to the facts of the case, we find no infirmity in the order of the Ld.CIT(A) in granting exemption u/s 11 of the Act to the assessee and also in deleting the addition made on inferences, specifically when the registration u/s 12 continues and when Sec.11 exemption was granted both…

Chief CIT v. Geetanjali University Trust (352 ITR 433) — Cited in 4 Judgments | BharatTax