CIT v. Hotel & CIT v. Hotel & Restaurant Association Restaurant Association

132 Taxmann 76High Court2003#11092 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 11(2) of the Income-tax ActSection 11(6) of the ActSection 12A of the ActSection 139 of the ActSection 1961Section 23C of section 10

Issues it is cited on

section 11(2)(a)section 10(20a)section 10(20)section 58section 13(1)(d)section 12aa(3)section 13(8)section 80ib(10)section 11(3)accumulation of incomelegal expensessection 11(5)

Judgments citing CIT v. Hotel & CIT v. Hotel & Restaurant Association Restaurant Association

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemp…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

ITA 21/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 vs. M/s U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) Assessee by: Revenue by: Date of hearing…

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A vs. Income Tax Officer-2(3), Range-2, Lucknow (Appellant) (Respondent) ITA Nos.21 & 22/…

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel &
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemptio…

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 Dy.…

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow (Appellant) A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22…

SASKEN FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-1, EXEMPTIONS, , BANGALORE

In the result, appeal of the assessee is allowed

ITA 1248/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Shri V. Parithivel, D.R
Section 11Section 11(2)Section 12ASection 142Section 143Section 234ASection 234BSection 250Section 80G

…ITA No.1248/Bang/2024 Sasken Foundation, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Sasken Foundation 139/25, Amarjyothi Layout ITO (Exemptions) Ring Road Ward-1 Vs. Bangalore 560 071 Bangalore PAN NO : AASTS4105L APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement : 13.08.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal by assessee is directed against…

THE UNITED WORLD COLLEGE COMMITTEE (INDIA),MUMBAI vs. ACIT EXEM. CIRCLE 2 MUMBAI, MUMBAI

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

ITA 522/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2016-17 The United World College Committee Acit Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. Pan No. Aaatt 3774 C Appellant Respondent

For Appellant: Mr. R D Onkar/Viksit Bhargava
Section 11(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2016-17 The United World College Committee ACIT Exem., Circle 2, (India), Piramal Chambers, Lal Baug, Vs. Ground Floor, Mahindra Towers, Parel, Worli, Mumbai-400012. Mumbai-400018. PAN NO. AAATT 3774 C Appellant Respondent Assessee by : Mr. R D Onkar/Viksit Bhargava : Ms. Rajeshwari Menon, Sr. DR Revenue by Date of Hearing : 08/07/2024 : 24/07/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed a…

DCIT, CIRCLE EXEMPTION JAIPUR, JAIPUR vs. STATE INSTITUTE OF HEALTH AND FAMILY WELFARE, JAIPR

In the result, the appeal of the Department is dismissed

ITA 267/JPR/2023[2014-15]Status: DisposedITAT Jaipur12 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Pooonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 11Section 12Section 12ASection 139Section 139(1)Section 288Section 44A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 267/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2014-15 cuke The DCIT State Institute of Health & Family Welfare Vs. 1, Jhalana Institutional Area, Jhalana Circle Exemption Jaipur 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 3404 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZk…

CIT v. Hotel & CIT v. Hotel & Restaurant Association Restaurant Association (132 Taxmann 76) — Cited in 9 Judgments | BharatTax