CIT, Kottayam v. Annandan Trust

96 Taxmann.com 207High Court2018#18449 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 12A Section 12AB Section 13(3)Section 37(1)Section 80G

Issues it is cited on

section 12a section 12 person company india business

Judgments citing CIT, Kottayam v. Annandan Trust

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 790/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 789/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

J & K Womens Corporation Limited, Jammu vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 164/ASR/2020[2020-21]Status: DisposedITAT Amritsar01 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’S Development Vs. Cit (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [Pan:Aaacj4584F] (Appellant)

Section 11Section 12ASection 2(15)Section 8(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’s Development Vs. CIT (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [PAN:AAACJ4584F] (Appellant) Appellant by Sh.Joginder Singh, CA Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 24.07.2023 Date of Pronouncement 01.08.2023 ORDER Per:Anikesh Banerjee, JM The instant appeal of the assessee is directed against the order of the…

Society for Economic Development, Hyderabad vs. Commissioner of Income Tax (Exemption), Hyderabad

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

ITA 1825/HYD/2019[NA]Status: DisposedITAT Hyderabad06 Sept 2022

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarm/S. Society For Economic Vs. Cit(E) Development 2Nd Floor(Annexe) 504, Sahithi Aracade, Aaykar Bhawan Besides S.R.Nagar Police Basheerbagh Station, Sanjeeva Reddy Hyderabad-500 004 Nagar, Hyderabad-500 038 Pan : Aakas3955M (Appellant) (Respondent) Assessee By: Shri Narayana, P.S., Ca Revenue By: Shri Solgy Josat Kottaram,Cit-Dr Date Of Hearing: 04.08.2022 Date Of Pronouncement: 06.09.2022

For Appellant: Shri Narayana, P.S., CAFor Respondent: Shri Solgy Josat

Section 12ASection 13Section 17Section 2(15)

…NZIL’. He submitted that as a procedural part of the implementation scheme, the project implementation agencies have to enter into a MoU with the Govt. He submitted that the decision cited by the learned CIT (E) in the case of CIT vs. Anandan Trust (2018) 96 Taxmann.com 207 is not applicable to the fact of the present case since there is no contract in the instant case and therefore, there is no question of any sub- contract. 15. So far as the allegation of the learned CIT (E) that the lease deed is not registered and therefore, the assessee has violated the Registration Act and Indian Stamp is concerned,…

Zila Paryawarn Sudhar Samiti, Jhunjhunu vs. CIT(Exemption), Jaipur

In the result, the appeal of the assessee is allowed

ITA 3/JPR/2021[2020-21]Status: DisposedITAT Jaipur11 Mar 2022AY 2020-21

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Sanjay Dhariwal. CIT

Section 12ASection 2(15)Section 5

…1 M/s. Zila Paryawarn Sudhar Samiti, Jhunjhunu, vs CIT (Exemptions), Jaipur आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 03/JP/2021 fu/kZkj.k o"kZ@Assessment Year :/ Under Section 12AA of I.T. Act, 1961 cuke Zila Paryawarn Sudhar Samiti The CIT(Exemption) Vs. Ward No. 37, in front of Govt. Primary Jaipur Mahal School, Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATJ 53…