CIT v. Miss. Yeraben R. Amin

115 CTR 120Reported decision#18842 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing CIT v. Miss. Yeraben R. Amin

SRI RANGANATHAR INDUSTRIES PVT LTTD,CHENNAI vs. ACIT, CC-1,, COIMBATORE

In the result, appeals filed by the assessee are allowed for all the three assessment years

ITA 457/CHNY/2021[2017-18]Status: DisposedITAT Chennai11 Jan 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.455, 456 & 457/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2015-16 & 2017-18 V. M/S.Sri Ranganathar – The Dy. Commissioner- Industries Pvt. Ltd., Of Income Tax, 12/45, Thadagam Road, Central Circle-1, Edayapalayam, Coimbatore. Coimbatore-641 025. [Pan: Aadcs 0183 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.S.Sathyanarayanan, Adv. ""यथ" क" ओर से /Respondent By : Mr.D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Respondent: Mr.D. Hema Bhupal, JCIT
Section 12ASection 133ASection 147Section 80G

…t the said donation is in the nature of donation paid in kind. The Ld.CIT(A) after considering relevant submissions of the assessee and also be relied upon the decision of the Hon’ble Gujrat High Court in the case of CIT v. Miss. Yeraben R. Amin reported in 115 CTR 120 held that donations paid in kind are not eligible for deduction u/s.80G of the Act. Therefore, the Ld.CIT(A) rejected the arguments of the assessee that substance over form should be considered ITA Nos.455, 456 & 457/Chny/2021 :: 4 :: while deciding issue by referring to provisions of Sec.80G of the Act, and sustained additions made by the AO…

SRI RANGANATHAR INDUSTRIES P LTD,CHENNAI vs. DCIT, CC-1, COIMBATORE

In the result, appeals filed by the assessee are allowed for all the three assessment years

ITA 456/CHNY/2021[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.455, 456 & 457/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2015-16 & 2017-18 V. M/S.Sri Ranganathar – The Dy. Commissioner- Industries Pvt. Ltd., Of Income Tax, 12/45, Thadagam Road, Central Circle-1, Edayapalayam, Coimbatore. Coimbatore-641 025. [Pan: Aadcs 0183 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.S.Sathyanarayanan, Adv. ""यथ" क" ओर से /Respondent By : Mr.D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Respondent: Mr.D. Hema Bhupal, JCIT
Section 12ASection 133ASection 147Section 80G

…t the said donation is in the nature of donation paid in kind. The Ld.CIT(A) after considering relevant submissions of the assessee and also be relied upon the decision of the Hon’ble Gujrat High Court in the case of CIT v. Miss. Yeraben R. Amin reported in 115 CTR 120 held that donations paid in kind are not eligible for deduction u/s.80G of the Act. Therefore, the Ld.CIT(A) rejected the arguments of the assessee that substance over form should be considered ITA Nos.455, 456 & 457/Chny/2021 :: 4 :: while deciding issue by referring to provisions of Sec.80G of the Act, and sustained additions made by the AO…

SRI RANGANATHAR INDUSTRIES PVT LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1, COIMBATORE

In the result, appeals filed by the assessee are allowed for all the three assessment years

ITA 455/CHNY/2021[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.455, 456 & 457/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2015-16 & 2017-18 V. M/S.Sri Ranganathar – The Dy. Commissioner- Industries Pvt. Ltd., Of Income Tax, 12/45, Thadagam Road, Central Circle-1, Edayapalayam, Coimbatore. Coimbatore-641 025. [Pan: Aadcs 0183 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.S.Sathyanarayanan, Adv. ""यथ" क" ओर से /Respondent By : Mr.D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Respondent: Mr.D. Hema Bhupal, JCIT
Section 12ASection 133ASection 147Section 80G

…t the said donation is in the nature of donation paid in kind. The Ld.CIT(A) after considering relevant submissions of the assessee and also be relied upon the decision of the Hon’ble Gujrat High Court in the case of CIT v. Miss. Yeraben R. Amin reported in 115 CTR 120 held that donations paid in kind are not eligible for deduction u/s.80G of the Act. Therefore, the Ld.CIT(A) rejected the arguments of the assessee that substance over form should be considered ITA Nos.455, 456 & 457/Chny/2021 :: 4 :: while deciding issue by referring to provisions of Sec.80G of the Act, and sustained additions made by the AO…

NASH FASHIONS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the ground is allowed for statistical purposes

ITA 346/JPR/2018[2013-14]Status: DisposedITAT Jaipur01 Oct 2018AY 2013-14
For Appellant: Shri M. L. Borad (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 263Section 40Section 80G

…he High Court, the donation was of shares and there was no finding of fact that the transaction of donation was in substance in cash, deduction was not allowed to the assessee. In case of the decision of Supreme Court in 187 ITR 308 and Gujarat High Court in 115 CTR 120 relied by CIT, the donation was of shares and therefore it was held that deduction u/s.80G is not available. However, the Supreme Court in its decision approved the decision of Gujarat High Court in CIT Vs. Srnt. Dhiraj Ben R. Amin 141 ITR 875 (Supra). Thus the law is that if in substance the transaction is a money transaction, deduction u/s.80G…

CIT v. Miss. Yeraben R. Amin (115 CTR 120) — Cited in 4 Judgments | BharatTax