CIT v. Federation of India Chamber of Commerce & Industry

6 Taxmann 7Supreme Court of India1981#25341 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12ABSection 13(8)Section 2(15)Section 251(2)

Judgments citing CIT v. Federation of India Chamber of Commerce & Industry

Federation of European Business in India, Delhi vs. CIT(Exemption), Delhi

In the result, the appeal of the assessee is allowed as above

ITA 2446/DEL/2025[-]Status: DisposedITAT Delhi03 Dec 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishrafederation Of European Commissioner Of Income Business In India, Tax (Exemption), Aiwan-E-Ghalib Complex, Vs. E-2, Civic Centre, Mata Sundari Lane, Minto Road, Minto Road, New Delhi-110002 New Delhi-110002 Pan: Aafcf5934N (Appellant) (Respondent) Appellant By Sh. Amol Sinha, Advocate Sh. Ankit Kumar, Advocate Respondent By Sh. Jitender Singh, Cit-Dr Date Of Hearing 15/10/2025 Date Of Pronouncement 03/12/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2025 Of The Commissioner Of Income Tax (Exemption), New Delhi [‘Cit(E)’].

Section 12ASection 12A(1)(ac)Section 2(15)Section 8

…its claim for registration. The cases relied upon by the applicant are as under: 1. Commissioner of Income Tax vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) 2. Commissioner of Income Tax vs. Federation of India Chambers of Commerce & Industries (1981) 6 Taxmann 7 (SC) 3. India Trade Promotion Organization vs. Director General of Income Tax (Exemptions) (2015) 53Taxmann.com 404 (Delhi) 4. Confederation of Pharma Dealers Association vs. Commissioner of Income Tax (Exemption) [2022] 137 Taxmann.com 117 (Raipur-Trib.) 5. Dahisar Sports Foundation vs. Income Tax Officer (Exemption)-(1). Mumbal [2017] 87 Taxman…

Shri Digamber Jain, Bhopal vs. CIT Exemption, Bhopal

In the result, Assessee’s appeal

ITA 289/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.287 & 289/Ind/2020 Assessment Year: Shri Digamber Jain Sidhashetrabawan Gajaji, Bawangajaji PAN No.AAGTS0248E : Appellant V/s CIT(E) Bhopal : Respondent Appellant by Shri Ashish Goyal & N.D. Patwa. ARs Respondent by Shri P.K. Mitra, CIT-DR Date of Hearing 23.11.2021 Date of Pronouncement 17.01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the Assessee are…

Shri Digamber Jain, Chulgiri Bhopal vs. CIT Exemption, Bhopal

In the result, Assessee’s appeal

ITA 287/IND/2020[NA]Status: DisposedITAT Indore17 Jan 2022

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 12ASection 12A(1)Section 12A(1)(ab)Section 80GSection 80G(5)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.287 & 289/Ind/2020 Assessment Year: Shri Digamber Jain Sidhashetrabawan Gajaji, Bawangajaji PAN No.AAGTS0248E : Appellant V/s CIT(E) Bhopal : Respondent Appellant by Shri Ashish Goyal & N.D. Patwa. ARs Respondent by Shri P.K. Mitra, CIT-DR Date of Hearing 23.11.2021 Date of Pronouncement 17.01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the Assessee are…

CIT v. Federation of India Chamber of Commerce & Industry (6 Taxmann 7) — Cited in 3 Judgments | BharatTax