CIT v. Gujrati Samaj

349 ITR 559High Court2012#2478 most cited

What is CIT v. Gujrati Samaj authority for?

Expenditure incurred by a charitable trust in an earlier year can be set off against income of the current year as application of income. Excess expenditure by a trust can be set off against its income.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Gujrati Samaj · section 13(1)(c)(ii) · section 11(1)(a) · application of income · charitable trust · excess expenditure · set off

Also reported as

213 Taxmann 182

Issues it is cited on

section 13(1)(c)(ii)section 158asection 13(3)section 13(1)(c)interest free advancessection 13(1)application of incomesection 260asection 11(1)(a)section 158section 201search assessment

Judgments citing CIT v. Gujrati Samaj

ACIT(E), Lucknow vs. M/S. Gangotri Human Resources & Development Society, Allahabad

ITA 221/LKW/2020[2014-15]Status: DisposedITAT Lucknow26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]
Section 11Section 11(1)Section 12ASection 143(2)Section 143(3)Section 246(1)Section 250Section 253(2)

…al’ [1995] 211 ITR 293 (Guj), ‘CIT v. Matri Seva Trust’ [2000, 242 ITR 20 (Mad)], ‘CIT Vs Institute of Banking Personnel Selection’ [2003, 131 Taxman 386 (Bom)], ‘DIT v. Raghuvanshi Charitable Trust’ [2011, 197 Taxman 170 (Del)], ‘CIT Vs Gujrati Samaj’ [2012, 349 ITR 559 (MP)], ‘CIT Vs Punjab Mandi Board’ [2014, ITAT-Lucknow Page 4 of 7 ACIT(E) Vs Gangotri Humban Resources & Development Society ITA No.221/LKW/2020 AY:2014-15 98 DTR 267 (Punj. & Har.)], ‘CIT Vs Krishi Upaj Mandi Samiti, Raisinghnagar’ [2016, 69 taxmann.com 425 (Raj)], ‘DIT (Exemption) Vs Mumbai Education Trust’ [2017, 244 Taxman 163 (Bom)]. Thi…

The ACIT-2(1), Bhopal vs. M/S. Rishiraj Memorial Education and Welfare Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 336/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The ACIT-2(1), Bhopal vs. M/S. Rishiraj Memorial Education and Welfare Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 335/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. Jai Narain Shiksha Samiti, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 268/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. Jai Narain Shiksha Samiti, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 267/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. Hai Hay Kshatriya Education Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 266/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. Hai Hay Kshatriya Education Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 265/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. H.K. Kalchuri Education Trust, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 264/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

The DCIT-2(1), Bhopal vs. M/S. H.K. Kalchuri Education Trust, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 263/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

…current year as application of income, is also allowed in view of the decision of Honble jurisdictional MP High Court Page 9 of 11 ITA No.263 & other /Ind/2017 H.K. Kalchuri Education Trust & others Page 10 of 11 in the case of CIT vs. Gujrati Samaj (2012) 349 ITR 559(MP). AO is directed to allow the same accordingly.” 6. The revenue challenged the order of this tribunal dated 17.11.2017 for A.Y.2011-12 before the Hon’ble High Court wherein the Hon’ble High Court has formulated the substantial question of law as reproduced above. Therefore, it is apparent that the question of law in the appeals before this tr…

DCIT(Exemp), Circle-1(1), New Delhi vs. Institute of Marketing & Management, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7074/DEL/2018[2014-15]Status: DisposedITAT Delhi24 May 2023AY 2014-15
Section 11Section 13(1)(c)Section 2(15)

…unless clearly expressed. The present case is not one of this type, as rightly distinguished by the CIT(Appeals).” 22. The above view is also supported by ‘CIT vs. Tiny Tots Educational Society’, 330 ITR 21 (P&H), ‘CIT vs. Shri Gujrati Samaj (Regd.)’, (2012) 349 ITR 559 (MP) and ‘CIT vs. Market Committee, Pipli’, (2011) 330 ITR 16 (P&H). 6 I.T.A.No.7074/Del/2018 23. In view of the above settled position of law, we uphold the order of the CIT(A) and reject ground nos. 2 and 3.” 11. Further from the copy of the order of Hon’ble High Court of Delhi dated 21.09.2016 in assessee’s own case, ITA No. 545/Del/2016, w…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

JCIT(OSD), (Exemptions), Chennai vs. Muthayammal Educational Trust, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 294/CHNY/2018[2009-10]Status: DisposedITAT Chennai27 Oct 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./Ita No.294/Chny/2018 िनधा"रणवष"/Assessment Year: 2009-10

For Appellant: Mrs. R. Anita, Addl. CITFor Respondent: Mr. I. Dinesh, Advocate
Section 11Section 143(3)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,"ाियकसद एवं"ीजी. मंजूनाथा, , लेखासद केसम) BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.294/Chny/2018 िनधा"रणवष"/Assessment Year: 2009-10 The Jt. Commissioner of Income vs. M/s.Muthayammal Tax(OSD)(Exemptions), Educational Trust, Chennai Circle, No.6, Second Main Road, Chennai. Vegneeswarar Nagar, Vadapalani, Chennai-600 026. [PAN: AAATM 4671K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mrs. R. Anita, Addl. CIT ""यथ"…

DCIT (Exemption), New Delhi vs. M/S. Nav Nirman Sewa Samiti, Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 645/DEL/2017[2012-13]Status: DisposedITAT Delhi11 May 2021AY 2012-13

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

Section 11Section 12ASection 143(3)Section 70

…Matrisewa Trust, 242 ITR 20 (Mad) 2000 w. Govindu Naicker Estate vs. ADIT, 248 ITR 110 (Bom) 2003. v. CIT vs. Institute of Banking, 264 ITR 110 (Bom) 2003. vi. DIT vs. Raghuvanslii Charitable Trust, 197 Taxmann.com 170 (Delhi) 2011 vii CIT vs. Gujarat Samaj, 349 ITR 559 (MP) 2012” 9 ITA No.645/Del./2017 5.1 We find that Ld. CIT(A) while arriving at his finding, has followed decision of the Hon’ble Jurisdictional High Court in the case of DIT Vs Raghuvanshi Charitable Trust (supra), which is a binding precedent. In our opinion, there is no error in the order of Ld. CIT(A) on the issue in dispute, and accordingl…

DCIT (Exemptions) Chennai Circle, Chennai vs. M/S Educational Trust of Seventh Day Adventists, Chennai

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी .मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner of Income Tax Vs M/s. Educational Trust of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3rd floor AAA 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. PAN: AAATE 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/…