CIT(E) v. Karnataka State Welfare Fund

141 Taxmann.com 419High Court2022#11131 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 10(23C)(iv)Section 11Section 12ASection 12AASection 147Section 143(3)Section 148Section 11(2)

Issues it is cited on

section 12a(2)section 10(23c)(iv)section 11(1)(a)section 11(2)registration under section 12asection 12aasection 12abreopening of assessmentsection 12asection 12condonation of delayspeaking order

Judgments citing CIT(E) v. Karnataka State Welfare Fund

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1479/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council Dy. CIT(Exemption)-2(1) 5th Floor, Bombay Mutual Annex MTNL Building, Peddar Road, Building, Gunbow Street, Mumbai-400 026 Vs. Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 PAN/GIR No. AAFAM 5890 G (Assessee) : (Respondent) Assessee by : Shri Nitesh Joshi Respondent by : Shri Ankush Kapoor Date of Hearing : 08.08.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Bench : The captioned appeal…

MAHARASTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1478/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council Dy. CIT(Exemption)-2(1) 5th Floor, Bombay Mutual Annex MTNL Building, Peddar Road, Building, Gunbow Street, Mumbai-400 026 Vs. Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 PAN/GIR No. AAFAM 5890 G (Assessee) : (Respondent) Assessee by : Shri Nitesh Joshi Respondent by : Shri Ankush Kapoor Date of Hearing : 08.08.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Bench : The captioned appeal…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) -2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1477/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Oct 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council Dy. CIT(Exemption)-2(1) 5th Floor, Bombay Mutual Annex MTNL Building, Peddar Road, Building, Gunbow Street, Mumbai-400 026 Vs. Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 PAN/GIR No. AAFAM 5890 G (Assessee) : (Respondent) Assessee by : Shri Nitesh Joshi Respondent by : Shri Ankush Kapoor Date of Hearing : 08.08.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Bench : The captioned appeal…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1476/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Oct 2024AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council Dy. CIT(Exemption)-2(1) 5th Floor, Bombay Mutual Annex MTNL Building, Peddar Road, Building, Gunbow Street, Mumbai-400 026 Vs. Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 PAN/GIR No. AAFAM 5890 G (Assessee) : (Respondent) Assessee by : Shri Nitesh Joshi Respondent by : Shri Ankush Kapoor Date of Hearing : 08.08.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Bench : The captioned appeal…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

ITA 1475/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Oct 2024AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council 5th Floor, Bombay Mutual Annex Building, Gunbow Street, Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 Vs. Dy. CIT(Exemption)-2(1) MTNL Building, Peddar Road, Mumbai-400 026 PAN/GIR No. AAFAM 5890G (Assessee) (Respondent) Assessee by Shri Nitesh Joshi Respondent by Shri Ankush Kapoor Date of Hearing 08.08.2024 Date of Pronouncement 25.10.2024 ORDER Per Bench : The captioned appeals have been filed…

MAHARASHTRA NURSING COUNCIL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 1474/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM ITA Nos.1474 to 1479/Mum/2024 (Assessment Years: 2012-13 to 2017-18) Maharashtra Nursing Council Dy. CIT(Exemption)-2(1) 5th Floor, Bombay Mutual Annex MTNL Building, Peddar Road, Building, Gunbow Street, Mumbai-400 026 Vs. Opp. Residency Hotel, Off D N Road, Fort, Mumbai-400 001 PAN/GIR No. AAFAM 5890 G (Assessee) : (Respondent) Assessee by : Shri Nitesh Joshi Respondent by : Shri Ankush Kapoor Date of Hearing : 08.08.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Bench : The captioned appeal…

SHREE SAURASHTRA VISHA SHREMALI SONI ANYONYA SHHAYAK PRAGAYI MANDAL,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE (NOW INCOME TAX OFFICER WARD EXEMPTION VADODARA), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1071/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2014-15

Bench: Dr. Brr Kumarasstt.Year : 2014-15 Shree Saurashtra Vishal Shremali Soni Dcit (Cpc) Anyonya Shhayak Pragai Mandal, Vs Bangalore (Now Ito Vadodara Ward-Exemption) 12/04 Mandal, Roopak Talkies Vadodara. Harni Rod, Vadodara Gujarat. Pan : Aaats 7576 H (Applicant) (Responent) Assessee By : Shri Bhavin Marfatia, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Bhavin Marfatia, ARFor Respondent: Shri Ravindra, SR.DR
Section 11Section 12ASection 250Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER Asstt.Year : 2014-15 Shree Saurashtra Vishal Shremali Soni DCIT (CPC) Anyonya Shhayak Pragai Mandal, Vs Bangalore (Now ITO Vadodara Ward-Exemption) 12/04 Mandal, Roopak Talkies Vadodara. Harni Rod, Vadodara Gujarat. PAN : AAATS 7576 H (Applicant) (Responent) Assessee by : Shri Bhavin Marfatia, AR Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 09/10/2024 घोषणा क" तारीख /Date of Pronouncement: 09/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.C…

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 263/RPR/2022[2016-17]Status: DisposedITAT Raipur17 Mar 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 262 & 263/RPR/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 PAN : AAHTS6464M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri G.S Agarwal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.03.2023 घोषण…

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 262/RPR/2022[2015-16]Status: DisposedITAT Raipur17 Mar 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 262 & 263/RPR/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 PAN : AAHTS6464M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri G.S Agarwal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.03.2023 घोषण…

CIT(E) v. Karnataka State Welfare Fund (141 Taxmann.com 419) — Cited in 9 Judgments | BharatTax