CIT(LTU) & Another v. IBM Global Services India Pvt Ltd.

429 ITR 386High Court2020#10614 most cited

What is CIT(LTU) & Another v. IBM Global Services India Pvt Ltd. authority for?

If statutory authorities responsible for overseeing a particular Act have not taken any action, the assessing officer cannot allege a violation of that Act.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Also referred to as

CIT(LTU) & Another v. IBM Global Services India Pvt Ltd · 429 ITR 386 · statutory authorities · inaction · violation of Act · Karnataka Educational Institutions (Prohibition of Capitation fees) Act · 1984 · assessing officer

Sections most often in play

Section 10AASection 143(3)Section 144C(13)Section 234ASection 234BSection 271(1)(c)Section 43BSection 56(2)

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing CIT(LTU) & Another v. IBM Global Services India Pvt Ltd.

Concentrix Daksh Services India Pvt. Ltd., Gurgaon vs. ACIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. Revenue by : Sh. Rajesh Kumar, CIT(DR) Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…proposition that if the authorities constituted under a particular statute did not take any action, there is no violation. The assessee also relied on the decision of the Hon'ble Karnataka High Court in CIT(LTU) & Another Vs IBM Global Services India Pvt Ltd 429 ITR 386. Since the authorities entrusted with the statutory responsibility to oversee the functioning of medical colleges have not taken any action in this regard, the assessing officer cannot allege violation of provisions of Karnataka Educational Institutions (Prohibition of Capitation fees) Act, 1984. ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65…

CIT(LTU) & Another v. IBM Global Services India Pvt Ltd. (429 ITR 386) — Cited in 10 Judgments | BharatTax