CIT v. Gujarat Maritime Board

289 ITR 139High Court2007#24247 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 12A(1)(ac)(iii)Section 12AB(1)(b)(ii)(B)

Read the full judgment

Judgments citing CIT v. Gujarat Maritime Board

Glory Revival Generation, New Delhi vs. Commissioner Income Tax - Exemption, New Delhi

In the result, the appeal of the appellant/assessee is allowed for statistical purposes

ITA 477/DEL/2025[2025-26]Status: DisposedITAT Delhi02 Sept 2025AY 2025-26

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2025-26 Glory Revival Generation, Vs. Cit (Exemption) H.No. 202, 2Nd Floor, New Delhi Plot No. 50-C, Gali No. 5, Nanhey Park, Bindapur, Uttam Nagar, Delhi Pin: 1100 59 Pan No. Aadtg5715F (Appellant) (Respondent)

For Appellant: S/Shri Rajesh Mahna & VikramFor Respondent: Shri Kailash Dan Ratnoo, CIT (DR)

Section 12ASection 12A(1)(ac)

…clarifications on activities of applicant/trust but of no use. Ld. CIT(E) observed that no activities of charitable in 2 nature by the applicant. Reliance was placed on the following decisions: 1. Commissioner of Income-tax vs. Gujarat Maritime Board [2007] 289 ITR 139 (Gujarat)/[2007] 208 CTR 439 (Gujarat) [31-07-2006]. 2. T.J. Vinod vs. CIT WP(C) NO. 39143 OF 2023 (Kerala High Court). 6. From examination of record in light of aforesaid rival contentions, it is crystal clear that learned CIT(E) vide order dated 18.12.2024 rejected application under Section 12A(1)(ac)(iii) of the Act. Ld.CIT(E) referred to non…

M/S Mcc Pta India Corpn. Pvt. Ltd., Purba Medinipur vs. ACIT, Cir-59, TDS, Kolkata

In the result, the appeals filed by the Assessee are allowed

ITA 151/KOL/2016[2011-2012]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-2012

Section 11Section 194Section 194ISection 201(1)

…registration was directed to be granted with effect from April, 1, 2005. Hon'ble Tribunal in deciding Kolkata Port Trust’s case, placed reliance, inter alia, on the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat Maritime Board (2007) 289 ITR 139 (Guj). The revenue’s appeal against the judgment of Hon'ble Gujarat High Court was dismissed by Hon'ble Supreme Court in CIT v. Gujarat Maritime Board (2007) 295 ITR 561 (SC). 5. In such circumstances, we are of the view that Kolkata Port Trust is a charitable institution entitled for registration under section 12A of the Act. For assessment yea…

Martin Burn Ltd, Kolkata vs. I.T.O WD - 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1914/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 12ASection 143(3)Section 40

…registration was directed to be granted with effect from April, 1, 2005. Hon'ble Tribunal in deciding Kolkata Port Trust’s case, placed reliance, inter alia, on the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat Maritime Board (2007) 289 ITR 139 (Guj). The revenue’s appeal against the judgment of Hon'ble Gujarat High Court was dismissed by Hon'ble Supreme Court in CIT v. Gujarat Maritime Board (2007) 295 ITR 561 (SC). I.T.A. No. 1914/KOL./2013 Assessment year: 2007-2008 Page 3 of 5 5. In such circumstances, we are of the view that Kolkata Port Trust is a charitable institution entitle…