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

Himalayan Buddhist Cultural Association, Kullu vs. ACIT, Circle/DCIT CPC, Bengluru, Mandi

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

ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT
Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 177/Chd/2021 "नधा"रण वष" / Assessment Year : 2015-16 Himalayan Buddhist Cultural ACIT, बनाम Association, Circle Mandi, Vill: Batahar Vihar, P.O. Haripur Himachal Pradesh Dist. Kulu Manali-175136 Himachal Pradesh "थायी लेखा सं./PAN NO: AAATH4732L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri R.S. Singhvi, CA राज"व क" ओर से/ Revenue by : Shri Manveet Singh Sehgal, Addl. CIT सुनव…

C.N.N.Educational Trust, Chennai vs. ITO, Ooty

In the result, appeals filed by the assessee for both

ITA 2684/CHNY/2014[2009-10]Status: DisposedITAT Chennai22 Dec 2021AY 2009-10

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.2683 & 2684/Chny/2014 ("नधा"रणवष" / Assessment Years: 2008-09 & 2009-10) M/S. C.N.N. Educational Trust Vs The Income Tax Officer, 2/47, Dr.Basuvaiah Nagar, Adasholai Ward-1(1), Ooty, The Nilgiris – 643 001. Ooty. Pan: Aaatc 8167G (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11(1)(a)Section 11(2)Section 12ASection 133ASection 143(3)Section 147Section 148

…ssary evidences. 5. The learned DR, on the other hand, strongly supporting orders of the Assessing Officer and learned CIT(A) submitted that as per ratio laid down by the Hon'ble Supreme Court in the case of CIT Vs. Nagpur Hotel Owners’ Association (2001) 247 ITR 201 (SC), in order to get exemption of income from property held under Trust for specified purpose, the assessee shall furnish intimation as required u/s.11(2) r.w Rule 17 of the Income Tax Rules, 1962, on or before the assessing authority completes concerned assessment, because such requirement is mandatory. Since, the assessee has not filed requ…

C.N.N.Educational Trust, Chennai vs. ITO, Ooty

In the result, appeals filed by the assessee for both

ITA 2683/CHNY/2014[2008-09]Status: DisposedITAT Chennai22 Dec 2021AY 2008-09

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.2683 & 2684/Chny/2014 ("नधा"रणवष" / Assessment Years: 2008-09 & 2009-10) M/S. C.N.N. Educational Trust Vs The Income Tax Officer, 2/47, Dr.Basuvaiah Nagar, Adasholai Ward-1(1), Ooty, The Nilgiris – 643 001. Ooty. Pan: Aaatc 8167G (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11(1)(a)Section 11(2)Section 12ASection 133ASection 143(3)Section 147Section 148

…ssary evidences. 5. The learned DR, on the other hand, strongly supporting orders of the Assessing Officer and learned CIT(A) submitted that as per ratio laid down by the Hon'ble Supreme Court in the case of CIT Vs. Nagpur Hotel Owners’ Association (2001) 247 ITR 201 (SC), in order to get exemption of income from property held under Trust for specified purpose, the assessee shall furnish intimation as required u/s.11(2) r.w Rule 17 of the Income Tax Rules, 1962, on or before the assessing authority completes concerned assessment, because such requirement is mandatory. Since, the assessee has not filed requ…

Adarsh Bal Niketan, Roorkee vs. ITO (Exemption), Dehradun

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

ITA 176/DDN/2019[2015-16]Status: DisposedITAT Dehradun24 Nov 2021AY 2015-16

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2015-16

For Appellant: Sh. S.K. Gupta, AdvocateFor Respondent: Sh. N.C. Upadhyaya, Sr. DR
Section 10Section 10(23)(C)Section 10(23)(vi)Section 11Section 12ASection 139(9)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI V.P. RAO, JUDICIAL MEMBER Assessment Years: 2015-16 Adarsh Bal Niketan, vs. ITO (Exemption), IIT Campus, Roorkee. Dehradun. PAN : AAAAV2827R (Appellant) (Respondents) Appellant by : Sh. S.K. Gupta, Advocate Respondent by: Sh. N.C. Upadhyaya, Sr. DR Date of hearing: 24.11.2021 Date of order : 24.11.2021 ORDER PER V.P. RAO, J.M.: This appeal by the assessee is directed against the order dated 26.07.2019 of CIT(A) for the assessment year 2015-16. The assessee has raised following grounds : “1. Tha…

Ceylon Pentecostal Mission, Kannyakumari vs. The ACIT (CPC), Bangalore

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

ITA 320/CHNY/2021[2015-16]Status: DisposedITAT Chennai08 Oct 2021AY 2015-16

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Respondent: Mr.AR.V.Sreenivasan, Addl.CIT
Section 11(2)Section 12ASection 143(1)Section 154Section 250

…sessee and thus, the Assessing Officer cannot allow benefit of accumulation of income u/s.11(2) of the Income Tax Act, 1961. In this regard, he relied upon decision of the Hon'ble Supreme Court in the case of CIT Vs. Nagpur Hotels Owners’ Association (2001) 247 ITR 201 (SC). S.P. No.33/Chny/2021 Therefore, he submitted that there is no merit in the arguments taken by learned AR for the assessee and hence, order of the CIT(A), NFAC should be upheld. 8. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. It is an admitted fact that 143(1) int…

Commissioner of Income Tax (Exemptions) Delhi vs. Dabur Research Foundation

Appeal is dismissed

ITA/150/2021HC Delhi27 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 143(3)Section 147Section 35(1)(ii)

…I am of the view that there is no doubt that the copy of audited statement of donations received for the AY 2007-08 was available at the time of completion of original assessment.. Honorable Supreme Court in case of CIT V Nagpur Hotel Owners' Association 2001 247 ITR 201 SC has held that if the details required to complete the assessment were available at the time of original assessment then there is no requirement to invoke the reassessment proceedings. The case of the Appellant is squarely covered by this decision of the Honorable Supreme Court and accordingly the addition of Rs. 16,87,53,200/- made by the AO d…

M/S Ursuline Franciscan Congregation, Mangalore vs. The Income Tax Officer (Exemption) Ward-1, Mangalore

In the result, the appeal filed by the assessee is treated as partly allowed

ITA 1039/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2012-13

For Appellant: Smt. Sheethal R. Borkar, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 11Section 11(1)(a)Section 11(2)Section 11(2)(a)Section 11(2)(b)Section 11(5)Section 139

…cordingly, he refused to entertain the Form No.10 and resolution. The Ld. CIT also confirmed the same. 10. Before us, the Ld. A.R. placed reliance on the decision rendered by Hon’ble Supreme Court in the case of CIT Vs. Nagpur Hotel Owners Association (2001) 247 ITR 201 and also the decision rendered by Hon’ble Andhra Pradesh & Telengana High Court in the case of Samaja Seva Nidhi Vs. ACIT (2015) 376 ITR 507. She submitted that the Hon’ble Andhra Pradesh & Telengana High Court, in the above said case, has held that where the Charitable trust had accumulated certain amount and furnished information in that regard…

The Institution of Civil Engineers Society, Ludhiana vs. ACIT, Exemptions, C-1, Chandigarh

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 1412/Chd/2019 "नधा"रण वष" / Assessment Year : 2016-17 The Institution of Civil Engineers The ACIT, Exemptions, C-1 बनाम Society CR Building, Sec. 17 Bindra Complex, Model Town, Chandigarh Ludhiana- Punjab "थायी लेखा सं./PAN NO: AABAT4612M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Reve…

M/S Jaya Educational Trust, Thiruvallur vs. DCIT, CC1(2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 916/CHNY/2020[2017-18]Status: DisposedITAT Chennai16 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…electronic Form No.10 within due date prescribed under the Act for both assessment years. We, further noted that the Hon’ble 41 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association, (2001) 247 ITR 201 has held that if Form No.10 required to be filed u/s.11 (2) r.w.rule 17 is furnished on or before completion of assessment proceedings by the AO then the benefit of exemption u/s.11 cannot be denied to the Trust u/s.11 (2) of the Act. The Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain Juna Mandir Trust v. DCIT (2019) 266…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3115/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Jul 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…electronic Form No.10 within due date prescribed under the Act for both assessment years. We, further noted that the Hon’ble 41 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association, (2001) 247 ITR 201 has held that if Form No.10 required to be filed u/s.11 (2) r.w.rule 17 is furnished on or before completion of assessment proceedings by the AO then the benefit of exemption u/s.11 cannot be denied to the Trust u/s.11 (2) of the Act. The Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain Juna Mandir Trust v. DCIT (2019) 266…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3114/CHNY/2019[2012-13]Status: DisposedITAT Chennai16 Jul 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…electronic Form No.10 within due date prescribed under the Act for both assessment years. We, further noted that the Hon’ble 41 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association, (2001) 247 ITR 201 has held that if Form No.10 required to be filed u/s.11 (2) r.w.rule 17 is furnished on or before completion of assessment proceedings by the AO then the benefit of exemption u/s.11 cannot be denied to the Trust u/s.11 (2) of the Act. The Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain Juna Mandir Trust v. DCIT (2019) 266…

Jaya Educational Trust, Chennai vs. DCIT Centrl Circle 1 (2), Chennai

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

…electronic Form No.10 within due date prescribed under the Act for both assessment years. We, further noted that the Hon’ble 41 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 Supreme Court in the case of CIT vs. Nagpur Hotel Owners Association, (2001) 247 ITR 201 has held that if Form No.10 required to be filed u/s.11 (2) r.w.rule 17 is furnished on or before completion of assessment proceedings by the AO then the benefit of exemption u/s.11 cannot be denied to the Trust u/s.11 (2) of the Act. The Hon’ble High Court of Madras in the case of Chandraprabhuji Maharaj Jain Juna Mandir Trust v. DCIT (2019) 266…

DCIT (E), Circle- Ghaziabad, Ghaziabad vs. Shri Badri Nath and Shri Kedarnath Temple Committee, Uttarakhand

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

ITA 3426/DEL/2018[2014-15]Status: DisposedITAT Delhi08 Jul 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Amit Shukla(Through Video Conferencing) Assessment Year: 2014-15

Section 10Section 11Section 12Section 12ASection 143(3)Section 80G

…The assessee has submitted Form 10 on 29.09.2014 to the ITO, Srinagar, Garhwal, Uttarakhand in manual form. This was also electronically submitted later in December 2016. 16. There is a decision of the Supreme Court of India in Nagpur Hotel Owners Association 247 ITR 201 saying that delay in submitting Form 10 for claim of exemption u/s 11 can be condoned and the form can be submitted on a later date. 17. The assessee has regularlyreceived benefit u/s 80G and exemption u/s 10(23C) has also regularly been issued in favour of the assessee. These benefits would not have been extended to the assessee had it not had t…

Children Book Trust, New Delhi vs. ITO (E), Ward- 1(3), New Delhi

The appeal of the assessee is partly allowed

ITA 7219/DEL/2017[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 11Section 11(2)Section 12ASection 143(2)Section 143(3)Section 2(15)

…62 has categorically held that once the assessee satisfies the conditions u/s 11(2) then the assessee be given all the benefits related to the same. The Ld. AR also relied upon the decision of the Hon’ble Apex Court in case of Nagpur Hotels Owners Association 247 ITR 201. The Ld. AR further submitted that From No. 10B was filed before the CIT(A) along with the Form No. 10 and the Resolution to that extent. But the same was not at all considered by the CIT(A) which have could have been taken cognizance once the CIT(A) held that the assessee is eligible for exemption u/s 11. Thus, the appeal may be allowed 6. The…

M/S. Sahara Utsarga Welfare Society, Kolkata vs. DCIT(E), Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1804/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Satbeer Singh Godara, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2011-12 M/S. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Ca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 21St, 2020 Date Of Pronouncing The Order : January 8Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 11(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Shri Satbeer Singh Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2011-12 M/s. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [PAN : AADTS 6744 E] Vs. Deputy Commissioner of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances by: Shri A.K. Tulsiyan, CA, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D/R, appearing on be…

M/S Sriram Educational Trust, Chennai vs. DCIT (Exemptions) Chennai Circle, Chennai

In the result, appeals filed by the assessee for the

ITA 1546/CHNY/2018[2011-12]Status: DisposedITAT Chennai27 Oct 2020AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunatha

For Appellant: Mr. Abani Kanta Nayak,CIT
Section 147Section 147oSection 250(6)

…ClT (A) shall have considered the decision of the Hon'ble High Court of Gujarat in CIT Vs Mayur Foundation (2005) 274 ITR 565 which distinguished the judgement of the Hon'ble Supreme Court of India in the case of CIT vs Nagpur Hotel Owners' Association (2001) 247 ITR 201 which states that Form 10 can be filed even when the relevant assessment year is under appeal. The relevant excerpt of the case reads as follows :- “…….the assessment is in appeal, it should be treated as pending, so that it could be followed at the stage of appeal by way of additional grounds. Not all time limited are mandatory, since not proved…

M/S Sriram Educational Trust, Chennai vs. DCIT (Exemptions) Chennai Circle, Chennai

In the result, appeals filed by the assessee for the

ITA 1547/CHNY/2018[2012-13]Status: DisposedITAT Chennai27 Oct 2020AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunatha

For Appellant: Mr. Abani Kanta Nayak,CIT
Section 147Section 147oSection 250(6)

…ClT (A) shall have considered the decision of the Hon'ble High Court of Gujarat in CIT Vs Mayur Foundation (2005) 274 ITR 565 which distinguished the judgement of the Hon'ble Supreme Court of India in the case of CIT vs Nagpur Hotel Owners' Association (2001) 247 ITR 201 which states that Form 10 can be filed even when the relevant assessment year is under appeal. The relevant excerpt of the case reads as follows :- “…….the assessment is in appeal, it should be treated as pending, so that it could be followed at the stage of appeal by way of additional grounds. Not all time limited are mandatory, since not proved…

ITO(E), New Delhi vs. Dabur Research Foundation, Delhi

In the result, appeal of the Revenue dismissed

ITA 6566/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Feb 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiita.No.6566/Del./2015 Assessment Year 2007-2008 Dabur Research The Income Tax Officer (E) Ward-1(3), E-2 Block, Vs., Foundation, 8/3, Asaf Ali Room No.2419, 24Th Floor, Road, Delhi – 110 002. Pratyaksh Kar Bhawan, Civic Centre, Jawahar Lal Pan Aaatd2653G Nehru Marg, New Delhi Pin – 110 002. (Appellant) (Respondent) For Revenue : Ms. Pramita M. Biswas, Cit-Dr For Assessee : Shri M.P. Rastogi, Advocate

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT-DR
Section 143(3)Section 147Section 148Section 35(1)(ii)Section 39

…d statement of 8 ITA.No.6566/Del./2015 Dabur Research Foundation, New Delhi. donations received for the AY 2007-08 was available at the time of completion of original assessment. Honorable Supreme Court in case of CIT V Nagpur Hotel Owners' Association 2001 247 ITR 201 SC has held that if the details required to complete the assessment were available at the time of original assessment then there is no requirement to invoke the reassessment proceedings. The case of the Appellant is squarely covered by this decision of the Honorable Supreme Court and accordingly the addition of Rs.16,87,53,200/- made by the AO du…

Sri Selvalakshmi Srinivasa Educational and Charitable Trust, Salem vs. ACIT(E), Salem

In the result, the assessee’s appeal is treated as allowed for statistical purposes

ITA 917/CHNY/2019[2015-16]Status: DisposedITAT Chennai27 Aug 2019AY 2015-16

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.917/Chny/2019 ("नधा"रण वष" / Assessment Year: 2015-16) Sri Selvalaxmi Srinivasa Vs The Income Tax Officer, Educational & Charitable Exemption Ward, Trust, Salem 20/45, Cauvery Nagar, Mettur Dam, Salem. Pan: Aadts7299C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Balamurugan, Ca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan,Jcit सुनवाई क" तार"ख/Date Of Hearing : 27.08.2019 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2019

For Appellant: Shri S. Balamurugan, CAFor Respondent: Shri AR.V. Sreenivasan,JCIT
Section 11(2)Section 12ASection 143(1)Section 154

…ore the Assessing Officer on 22.10.2017 and filed a copy of Form No.10 before the Ld.CIT(A) which was not acknowledged by the Ld.CIT(A). The assessee also relied on the Hon’ble Supreme Court decision in the case of CIT vs. Nagpur Hotel 3 Owners’ Association, 247 ITR 201 (SC), in support of its claim, wherein the Hon’ble Supreme Court held that submission of Form No.10 before completion of assessment is held as sufficient compliance for entertaining accumulation by a trust. However, the Ld.CIT(A) dismissed the appeal stating that the assessee has not produced the Form No.10 before the Assessing Officer till the d…

Shree Dadar Jain Paushadhshala Trust, Mumbai vs. ITO (E_ - 1(2), Mumbai

In the result, the appeal of the assessee in ITA no

ITA 2061/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Aug 2019AY 2014-15

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2061/Mum/2019 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Shree Dadar Jain Ito(E)-1(2) Paushadhshala Trust, Room No. 501, 5 Th Floor, Aaradhana Bhavan, Piramal Chambers, V. 289, S K Bole Road, Lalbaug, Parel, Dadar West, Mumbai-400012 Mumbai-400028 स्थायी ऱेखा सं./ Pan: Aaats7848E (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Bhadresh Doshi Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2061/Mum/2019, Is Directed Against Appellate Order Dated 08/02/2019, Passed By Learned Commissioner Of Income Tax (Appeals)-3, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-3/It-10394/2017-18, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2006 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay:2014-15. 2. The Grounds Of Appeal Raised By Assessee In Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called ―The Tribunal‖) Read As Under:-

For Appellant: Shri. Bhadresh DoshiFor Respondent: Shri. Abhi Rama Karthikeyn S
Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

…o relied on the decision of Hon‘ble Bombay High Court in the case of CIT v. Nagpur Hotel Owners Association (1994) 209 ITR 441 (Bom.) and on the judgment of Hon‘ble Supreme Court in Revenue‘s appeal in the case of CIT v. Nagpur Hotel Owners Association (2001) 247 ITR 201 (SC). The assessee also relied on the judgment of Hon‘ble Bombay High Court in the case of CIT v. Shivanand Electronics (1994) 75 Taxman 93 (Bom). The assessee also submitted that deduction of Rs. 6.50 crores be allowed u/s. 11(2) of the 1961 Act . 7.4 It was submitted by learned counsel for the assessee before the Bench that ground no.2 is conse…