CIT v. Mahasabha Gurukul Vidhyapeeth

2 Taxmann.com 283Reported decision2010#12365 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

application of income for charitable purposessection 10(23c)(iv)section 164(2)section 73section 11(6)section 164accumulation of incomesection 11(1)(a)section 43csection 251(2)corpus donationsection 11(1)

Judgments citing CIT v. Mahasabha Gurukul Vidhyapeeth

Confrere Educational Society, Noida vs. ITO (Exemption), Noida

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

…rightly granted benefits under Section 11 of the Act.” 14. This judgment of Hon’ble jurisdictional High Court clearly negates the theory of ld. CIT (A). Further Hon'ble Punjab and Haryana High Court in the case of CIT vs. Mahasabha Gurukul Vidhyapeeth (2010) 2 Taxmann.com 283 (P & H) too have upheld the same proposition that once all the requisite conditions for exemption u/s.11 have been met and even if condition u/s. 10(23C) have not been complied with, then there should be no bar to seek exemption u/s.11. In view of the aforesaid binding judicial precedents, we reject the observation and finding of the ld. CI…

Sunshine Educational & Development Society, Noida vs. Addl. CIT, Exemption, Ghaziabad

In the result, the appeal filed by the assessee is allowed

ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.4727/Del./2017 (ASSESSMENT YEAR : 2010-11) Sunshine Educational & Development vs. JCIT, Range 3, Society, Noida. 28/1, Knowledge Park – III, Greater Noida – 201 304. (PAN : AAGTS3431F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.P. Garg, CA REVENUE BY : Shri H.K. Chaudhary, CIT DR Date of Hearing : 16.12.2021 Date of Order : 16.12.2021 O R D E R PER AMIT SHUKLA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 30.03.201…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 167/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 166/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Oct 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 165/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Oct 2021AY 2007-08

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. JCIT, Exemption Range, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 6051/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R
Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Rama Devi Memorial Educational Society, Noida vs. JCIT, Range-2, Noida

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

ITA 4434/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Ravi Kant Gupta, Sr. DR
Section 10Section 11Section 13Section 143(3)Section 2(15)Section 40

…htly granted benefits under Section 11 of the Act.” 14. This judgment of Hon’ble jurisdictional High Court clearly negates the theory of ld. CIT (A). Further Hon'ble Punjab and Haryana High Court in the case of CIT vs. Mahasabha Gurukul Vidhyapeeth (2010) 2 Taxmann.com 283 (P & H) too have upheld the same proposition that once all the requisite conditions for exemption u/s.11 have been met and even if condition u/s. 10(23C) have not been complied with, then there should be no bar to seek exemption u/s.11. In view of the aforesaid binding judicial precedents, we reject the observation and finding of the ld. C…