CIT v. Nagpur Hotel Owners Association

247 ITR 201Supreme Court of India2001#956 most cited

What is CIT v. Nagpur Hotel Owners Association authority for?

While there is no statutory time limit for filing Form 10 to claim exemption for income accumulation under Section 11(2), it must be furnished before the completion of assessment proceedings for the Assessing Officer to grant the exemption.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Nagpur Hotel Owners Association · CIT v Nagpur Hotel Owners Association · Section 11(2) · Form 10 filing deadline · accumulation of income · charitable trust exemption · assessment completion · procedural compliance · Rule 17 · income tax exemption

Also reported as

114 Taxmann 255

Sections most often in play

Section 11Section 11(2)Section 139(1)Section 12ASection 143(3)Section 12AASection 143(1)Section 139(4)

Issues it is cited on

section 11(2)(a)recognised provident fundapproved superannuation fundsection 80j(6a)section 11 exemptionsection 10(20)section 12a(b)accumulation of incomesection 10(22)section 11(2)section 139(4a)section 10(20a)

Judgments citing CIT v. Nagpur Hotel Owners Association

Shristi, Bhubnneswar vs. Office of the Income Tax Offcer, Exemption Ward, Bbn, Bhubneswar, Vss Nagar

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

ITA 57/CTK/2024[2017-18]Status: DisposedITAT Cuttack22 Apr 2024AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.57/Ctk/2024 (ननधाारण वषा / Assessment Year :2017-2018) Shristi, Vs Ito, Ward(Exemption), B-205, Krishna Towers, Bhubaneswar Nayapalli, Bhubaneswar-751012 Pan No. :Aacts 2023 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Tarun Agarwalla, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/04/2024 घोषणा की तारीख/Date Of Pronouncement : 22/04/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 19.12.2023, Passed In Din & Order No.Itba/Apl/S/250/2023- 24/1055597652 (1) For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against The Action Of The Ao In Denying To Consider The Form No.9A Filed Belatedly. It Was The Submission That Before The Ld. Cit(A), Notice Of Hearing Had Not Been Noticed By The Assessee. It Was The Prayer That In View Of The Decision Of The Hon’Ble Supreme Court In The Case Of Nagpur Hotel Owners Association, Reported In 247 Itr 201 (Sc), Wherein It Has Been Held That Once The Ao Has The Information Before He Completes The Assessment, The Same Should Be Considered For The Purpose Of Assessment & The Same Should Not Be Rejected Just Because There Is A Delay In Filing Of The Same, It Was The Submission That The Issue May Be Restored To The File Of Ao For Considering The Form 9A Which Is Admittedly

For Appellant: Shri Tarun Agarwalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

…filed belatedly. It was the submission that before the ld. CIT(A), notice of hearing had not been noticed by the assessee. It was the prayer that in view of the decision of the Hon’ble Supreme Court in the case of Nagpur Hotel Owners Association, reported in 247 ITR 201 (SC), wherein it has been held that once the AO has the information before he completes the assessment, the same should be considered for the purpose of assessment and the same should not be rejected just because there is a delay in filing of the same, it was the submission that the issue may be restored to the file of AO for considering the Form…

Acil Navasar Jan Rural Development Foundation, Mumbai vs. ITO (Exem) Ward1(1), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3743/MUM/2023[2015-16]Status: DisposedITAT Mumbai01 Mar 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16

For Appellant: Ms. Priti Kamble (Accountant)For Respondent: Mr. Manoj Kumar Sinha, Sr. DR
Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 ACIL Navasar Jan Rural CIT(A) (National Faceless Appeal Development Foundation, Centre) Delhi and AO (National Vs. 408, New Udyog Mandir No. 2, Faceless Appeal Centre,) Mogul Lane Mahim (West), CIT(A) (National Faceless Appeal Mumbai-400016. Centre) Delhi and AO (Exemption, Ward 1(1), Mumbai. PAN NO. AAATA 0898 E Appellant Respondent Assessee by : Ms. Priti Kamble (Accountant) Revenue by : Mr. Manoj Kumar Sinha, Sr. DR : Date of Hearing…

Shree Swami Samarth Seva Kendra, Mumbai vs. ITO, Exem. Ward 2(3), Mumbai

ITA 2419/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Nov 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2016-17

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Shri Ajeya Kumar Ojha, D.R
Section 11(2)Section 12ASection 139(1)Section 139(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s. Shree Swami Samarth Income Tax Officer, Seva Kendra, Exem., Ward 2(3), 4, Green Cottage, Piramal Chamber, Hanuman Road, Lal Baug, Parel, Vs. Back side of Shridhar Mumbai – 400 012 Building, Vile Parle (E), Mumbai-400 057 PAN: AACTS2170B (Appellant) (Respondent) Present for: Assessee by : Shri Subodh Ratnaparkhi, A.R. Revenue by : Shri Ajeya Kumar Ojha, D.R. Date of Hearing : 16 . 10 . 2023 Date of Pronouncement : 07 . 11 . 2023 O R D…

Vishwakarma Educational Trust, Trivandrum vs. DCIT, Exemption Circle, Trivandrum

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

ITA 901/COCH/2022[2018-19]Status: HeardITAT Cochin11 Oct 2023AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasvishwakarma Dy. Cit (Exemptions) Educational Trust Aayakar Bhavan 14, Ulloor Lane Peroorkada Road, Kowdiar Vs. Dpi Junction, Jagathy Thiruvananthapuram 695003 Trivandurm 695014 [Pan:Aaatv1824D] (Appellant) (Respondent) Assessee By: Smt. Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 12.09.2023 Date Of Pronouncement:11.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Dismissal Of It’S Appeal Contesting The Processing Of It’S Return Of Income Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) Dated 30.10.2019 For Assessment Year (Ay) 2018-19,By The Commissioner Of Income Tax (Appeals), Income Tax Department (Nfac, Delhi) [Cit(A)] Vide Order Dated 25.7.2022. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered U/S. 12Aa Of The Act, Filed It’S Return Of Income For The Relevant Year On 28.8.2018 Declaring Nil Income, I.E., Claiming Exemption U/S. 11 On The Entirety Of It’S Income. The Same Was Processed U/S.143(1)(A) Of The Act, Denying It The Benefit Of Section 11 Of The Act, I.E., At An Income Of Rs. 13,34,692. The Denial Of Exemption Was For The Reason Of Non-Audit Of It’S Accounts And, Consequently, Non-Filing Of The Audit Report, Required To Be Filed In The Prescribed Form (Form 10B), Along With The Return Of

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11Section 11(1)(a)Section 11(1)(d)Section 12Section 12(1)Section 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

…eport in Form 10B could be filed even during the course of the assessment proceedings, so that it is available before the Assessing Officer (AO) at the time of assessment, as clarified by the Hon'ble Courts (viz. CIT v. Nagpur Hotel Owner’s Association [2001] 247 ITR 201 (SC)). In the instant case, the audit was, as stated, completed on 30.8.2022 and, thus, the said reportnot available even at the time of the appellate proceedings, much less furnished thereat. How, thus, one may ask, could the Revenue be faulted with? Apart from the law as explained in Nagpur Hotel Owner’s Association (supra), we draw support fro…

The Income Tax Officer, Samba vs. Sh. Ashok Kumar Sharma, Samba

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

…Ashoka Trading, the ld. CIT(A) observed that clause 30 of the Form 10CCB the amount of eligible deduction u/s 80IB has been shown at Rs.12,50,358.46. The Ld. CIT(A) also placed reliance on Hon’ble Supreme Court of India CIT v/s Nagpur Hotel Owners Association 247 ITR 201 and Hon’ble High Court of Delhi in the case of CIT v/s Contimeters Electric Pvt. Ltd. 317 ITR 249 and held that the judicial authorities are of unanimous view that the intent of the legislature was to control any attempt or effort to abuse the benefit intended for new undertaking and not to deny benefit to genuine new industrial undertaking on th…

Sorthiya Ahir Gnatino Utaro, Bhavnath, Junagadh vs. The ADIT (CPC), Bangalore

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

ITA 104/RJT/2023[2019-20]Status: HeardITAT Rajkot12 Jul 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(2)Section 13(9)Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154

…the Return of Income. 4.2. The Ld. Counsel relied upon Jurisdictional High Court judgment in the case of Trust For Reaching The Unreached-Vs.-CIT (Exemption) reported in [2021] 126 taxmann.com 77 (Guj.) and CIT Vs. Nagpur Hotel Owners Association reported in 247 ITR 201 (SC). 5. Per contra, the Ld. Sr. D.R. Shri B.D. Gupta appearing for the Revenue supported the order passed by the lower authorities and further submitted the CIT (Exemption) refused to condone the delay in Form No. 10 belatedly filed by the assessee on the ground that no reasonable cause was made out by the assessee for belatedly filing Form No.…

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…

Sri Dattatreya Sai Ashram Trust, Bhubaneswar vs. ITO Exemption, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 98/CTK/2023[2014-15]Status: DisposedITAT Cuttack26 Jun 2023AY 2014-15
For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 1Section 139Section 143(1)Section 251Section 251(1)(a)

…umulation as claimed. 4. In reply, ld. DR vehemently supported the order of the ld. AO and CIT(A). 5. We have considered the rival submissions. A perusal of the decision of the Hon’ble Supreme Court in the case of Nagpur Hotel Owners’ Association, reported in 247 ITR 201 shows that it is necessary that the Assessing Authority must have information at the time he completes the assessment. In absence of any such information, it is not possible for the Assessing Authority to give the assessee the benefit of 3 such exclusions. Once the assessment is so completed, it would be futile to find fault on Assessing Authorit…

Mahadevi Parameshwaridas Jindal Charitable Trust, Mumbai vs. ITO (Exemption)-2(1), Mumbai

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

ITA 3063/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Jun 2023AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Mahadevi Parameshwaridas Jindal Ito (Exemption)-2(1) Charitable Trust Mumbai 12A, 12Th Floor, Bakhtawar, Vs. 229, Nariman Point, Mumbai 400 021

For Respondent: Ms. Mahita Nair
Section 11(2)Section 11(5)Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…r 2015-16. Accordingly, 5 Mahadevi Parameshwaridas Jindal Charitable Trust vs.ITO (Exemption) filing of Form 10 would not be governed by any prescribed statutory time limit. However, we note that in the case of CIT Vs. Nagpur Hotel Owner's Association [2001] 247 ITR 201 (SC), the Hon'ble Supreme Court has, while dealing with Section 11(2) of the Act and Rule 17 of the Rules, held that there would be substantial compliance of the applicable provisions in case Form No. 10 was filed by the assessee with the Assessing Officer before the completion of assessment proceedings. The above judgment of the Hon‟ble Supreme…

Insurance Institute of India, Mumbai vs. ACIT(Exem) Circle-1, Mumbai

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

ITA 1610/MUM/2020[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Insurance Institute Of India Acit (Exem), Circle-1, C-45, Block G, Bandra Kurla Complex, Mumbai Vs. Bandra (E), Mumbai-400 051 Pan/Gir No. Aaat 11174 R (Appellant) : (Respondent) Assessee By : Shri Ketan Vajani : Shri Tejinder Pal Singh Anand Revenue By : 25.11.2022 Date Of Hearing Date Of Pronouncement : 20.02.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of Learned Commissioner Of Income Tax (Appeals) („Ld.Cit(A) For Short), Passed U/S.250 Of The Income Tax Act, 1961 („The Act'), Pertaining To The Assessment Year („A.Y.‟ For Short) 2016-17. 2. The Assessee Has Challenged This Appeal On The Grounds Of Disallowance Of Exemption U/S. 11 R.W.S. 12A Of The Act For The Reason That The Purpose Of Accumulation U/S.11(2) Specified By The Assessee Are Vague & General & The Purposes Stated Are Beyond The Memorandum Of Association (Moa For Short) Of The Assessee. 3. The Brief Facts Are That The Assessee Is An Institution Registered Under The Societies Registration Act, 1860, Established In The Year 1955And The Assessee Was Formerly

For Appellant: Shri Ketan VajaniFor Respondent: 25.11.2022
Section 10Section 11Section 11(2)Section 12ASection 143(3)Section 250

…, the assessee trust has failed to specify the purpose of the accumulation of the funds which is mandated u/s.11(2) of the Act. The AO has also not considered the decision of the Hon'ble Apex Court in the case of CIT vs. Nagpur Hotel Owners Association [2001] 247 ITR 201 (SC), in which it was held that Form 10 and association of the trust can be filed before the completion of the assessment by the A.O. 7. The ld. CIT(A) has also failed to considered the submission of the assessee and has stated that object of the MOA and the purposes specified in Form No. 10 are different in various aspects. The ld. CIT(A) has a…

M/S. Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust, Bangalore vs. Income Tax Officer, Exemptions, Ward-2, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 949/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Feb 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Assessment Year: 2017-18

For Appellant: Shri Shreesh Kumar E. Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 1Section 11(1)Section 143Section 143(1)Section 234B

…return of income, was filed well before the due date for filing the return of income i.e. 31.10.2017 for the relevant AY. The assessee in this regard relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Nagpur Hotel Owners’ Association (247 ITR 201) and the decision of the Hon’ble Calcutta High Court in the case of CIT Vs. Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal.). The assessee further submitted that the CBDT M/s. Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust, Bangalore Page 4 of 7 has issued a Circular No.10 (F.No.197/55/2018) dated 22.5.2019, condoning the delay in f…

Shree Vimaljin Religious Charitable Trust, Vapi vs. Asstt. Director of Income Tax, CPC, Bengaluru

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

…her, in the absence of any specific time- limit prescribed under section 11(2) of the Act, whether the time-limit prescribed in rule 17 for submission of Form No. 10 by the rule-making authority is valid. In the case of Nagpur Hotel Owners' Association [2001] 247 ITR 201 (SC), the following two questions came up for consideration before the Bombay High Court (page 203): "(1)Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the application in Form No. 10 under rule 17 of the Income-tax Rules, 1962, could be filed even after the assessment is completed…

The Goa Hindu Association, Mumbai vs. ITO (Exemption)-2(4), Mumbai

In the result, the present appeal is allowed

ITA 1723/MUM/2020[2015-16]Status: DisposedITAT Mumbai21 Oct 2022AY 2015-16
For Appellant: Shri Shankar JalgarFor Respondent: Shri Rajiv Singh
Section 11(2)Section 11(2)(a)Section 11(5)Section 12ASection 143(1)Section 154

…the present case since the assessment year before us is Assessment Year 2015-16. Accordingly, filing of Form 10 would not be governed by any prescribed statutory time limit. However, we note that in the case of CIT Vs. Nagpur Hotel Owner's Association [2001] 247 ITR 201 (SC), the Hon'ble Supreme Court has, while dealing with Section 11(2) of the Act and Rule 17 of the Rules, held that there would be substantial compliance of the applicable provisions in case Form No. 10 was filed by the assessee with the Assessing Officer before the completion of assessment proceedings. 7. The above judgment of the Hon‟ble Supr…

Archana Foundation, Mumbai vs. Income Tax Officer Exemptions 1(1), Piramal Chambers Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1431/MUM/2021[2017-18]Status: DisposedITAT Mumbai05 Sept 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalarchana Foundation More House 28, New India Housing Society North South Road No.11, Jvpd, Juhu, Mumbai-400049. Pan: Aabta0873E ...... Appellant Vs. Ito (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant By : Sh. Amit Agrawal Respondent By : Sh. Pramod Nikalje Date Of Hearing : 13/06/2022 Date Of Pronouncement : 05/09/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Amit AgrawalFor Respondent: Sh. Pramod Nikalje
Section 11(1)Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Archana Foundation More House 28, New India Housing Society North South Road No.11, JVPD, Juhu, Mumbai-400049. PAN: AABTA0873E ...... Appellant Vs. ITO (Exemption)-1(1), Piramal Chambers, Lalbaug, Mumbai-400012. ..... Respondent Appellant by : Sh. Amit Agrawal Respondent by : Sh. Pramod Nikalje Date of hearing : 13/06/2022 Date of pronouncement : 05/09/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Facele…

Shree Harsaniji Public Charitable Trust, Mehsana vs. The ITO (Exemption), Palanpur

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

ITA 242/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shree Harsaniji Public Charitable Trust Ito (Exemption) 32, Shiv Society Part-2 Vs Palanpur. Nr.B.K. Cinema Mehsana 384 002. Pan : Aaats 7750 B.

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Alpesh Parmar, Sr.DR
Section 11(2)Section 119(2)Section 119(2)(b)Section 143(1)Section 143(3)Section 154

…hen approached by them as to their rights and liabilities and as to the procedure to be adopted for claiming refunds and reliefs.” 4.2 The assessee further relied upon the Hon’ble Supreme Court judgment in the case of CIT Vs. Nagpur Hotel Owners Association, 247 ITR 201 wherein it is held as follows: “6. It is abundantly clear from the wordings of sub-section (2) of section 11 that it is mandatory for the person claiming the benefit of section 11 to intimate to the assessing authority the particulars required under rule 17 in Form No. 10 of the Act. If during the assessment proceedings the Assessing Officer doe…

Assistant Commissioner of Income-Tax, (Exemption) Circle, Aurangabad vs. M/S. the Nanded Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded

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

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena
Section 10Section 11Section 12ASection 143(3)

…clusion that the funds were not properly utilized by the respondent-assessee trust. The ld. CIT(A) considering the following decisions relied upon by the respondent-assessee (i) Hon’ble Suprme Court in the case of (i) CIT vs. Nagpur Hotel Owner’s Association, 247 ITR 201 (SC), (ii) Hon’ble Gujarat High 4 Court in the case of ACIT vs. Stock Exchange Ahmedabad, 25 Taxmann.com 469 (Guj.) and (iii) Hon’ble Delhi High Court in the case of Association of Corporation & Apex Societies of Handlooms vs. ADIT, 351 ITR 287 (Delhi) held that furnishing of audit report before completion of the assessment proceedings would con…

Srikaram Prescience P.Ltd, New Delhi vs. ITO, Ward-24(2), New Delhi

The appeal is dismissed

ITA 2845/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Srikaram Prescience Pvt. Vs. Ito, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 Pan – Aamcs9536J (Appellant) (Respondent)

Section 10ASection 143(3)Section 56

…nd that if the compliance is made before assessment was completed, law mandates that requirement of relevant provisions has been done. 1. CIT vs. G.M.Knitting Industries Pvt. Ltd. [2016] 71 taxmann.com35(SC) 2. CIT vs. Nagpur Hotel Owners’ Association [2001] 247 ITR 201/114 Taxman 255(SC) 3. ITO vs. Last Peak Data (P) Ltd. [2015] 63 taxmann.com 45 (Kolkata-Trib.) 4. CIT vs. Contimeters Electricals(P.) Ltd. [2009] 178 Taxman 422 (Delhi) 5. CIT vs. Web Commerce (India) Pvt. Ltd. [2009] 178 Taxman 310 (Delhi)] 6. CIT vs. AKS Alloys (P.) Ltd. [2012] 18 taxmann.com25 (Mad.) 5.1 Ld. DR submitted that there is no error…

Help, Delhi vs. Ward Exemption 1(2), Delhi

In the result, appeal of the Assessee is allowed

ITA 239/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2022AY 2018-19

Bench: Shri Anil Chaturvedi

For Appellant: Ms. Rinky Sharma, C.AFor Respondent: Shri Om Prakash, Sr. DR
Section 11(2)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.No.239/Del./2022 Assessment Year 2018-19 The ADIT, Help, 11, Manav Ashray CPC, vs. Building, Service Centre, Vasundhara Bengaluru. Enclave, New Delhi. PIN – 110 096 PAN AAATH2639G (Appellant) (Respondent) Shri Vinod Kumar Bindal, C.A. And For Assessee : Ms. Rinky Sharma, C.A. For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 12.04.2022 Date of Pronouncement : 27.04.2022 ORDER This appeal filed by the assessee has been directed against the order of the National Faceless Appeal Centre (NFA…

Comm of Income Tax (Exemption), Kolkata vs. St John Diocesan Girls Higher Secondary School

In the result, the connected application for stay IA

ITAT/408/2017HC Calcutta12 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(2)Section 143(3)Section 260A

…assessment u/s. 143(3) of the Income Tax Act, 1961 ? b) Whether on the facts and circumstances of the case and in law the said Tribunal erred in not abiding by the decision of the Hon’ble Supreme Court in the case of CIT vs. Nagpur Hotel Owners’ Association [247 ITR 201] where on similar set of facts it was held by the Apex Court that for availing benefit of Section 11(2) of the Income Tax Act, 1961, Form No.10 along with the resolution for set apart must be furnished before the assessing officer, prior to completion of assessment and not after completion of assessment ? c) Whether on the facts and circum…

Shri Ram Sharnam Sabha Regd., Panipat vs. ITO(E), Ambala

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

ITA 8899/DEL/2019[2016-17]Status: DisposedITAT Delhi12 Apr 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Shri Ram Sharnam Sabha Regd., Vs Ito(E), 588, Model Town, Panipat, Ambala, Haryana-122001. Haryana. Pan-Aaats4962K Appellant Respondent Appellant By Shri Shailendra Bajaj, Ca & Shri R.R.Maurya, Adv. Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 12.04.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Of Ld. Cit(A), Karnal Dated 24.09.2019. The Assessee Has Raised Following Grounds Of Appeal:-

Section 11Section 11(2)Section 12ASection 143(3)

…the assessee was disallowed by the assessing authority. He contended that the AO did not accept the contention of the assessee and wrongly applied ratio of judgement of the Hon’ble Supreme Court rendered in the case of CIT vs Nagpur Hotel Owner’s Association 247 ITR 201 (SC). Ld. Counsel for the assessee submitted that the submissions of the assessee were not appreciated by the authorities below and failed to take note of the binding precedents. 8. On the contrary, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. 9. I have heard the rival contentions and perused the materi…