CIT v. National Association of Software & Services Companies

345 ITR 362High Court2012#2941 most cited

What is CIT v. National Association of Software & Services Companies authority for?

A one-time fee paid by members, with the understanding that it can only be used for capital purposes, is considered a corpus donation and is not taxable as income. This is especially true when separate fees are collected for services rendered.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

DIT (Exemption) v. National Association of Software & Service Companies · 345 ITR 362 · corpus donation · capital purposes · one-time fee · taxable income · section 11 · section 10(23C)

Sections most often in play

Section 11Section 11(5)Section 250Section 10(23C)Section 10(23C)(iiiad)Section 11(1)(c)Section 11(1)(d)Section 12

Issues it is cited on

application of income for charitable purposessection 11(1)(d)section 11(1)section 11(1)(a)proviso to section 2(15)application of incomesection 11(2)section 10(23c)section 2(15)revenue expenditurecapital expendituresection 12a

Judgments citing CIT v. National Association of Software & Services Companies

Satyendranath Bose Educational & Social Welfare Trust, Kolkata vs. Ward 1(3), Exempt, Kolkata

In the result, appeal of the assessee is allowed

ITA 2339/KOL/2024[2018-19]Status: DisposedITAT Kolkata25 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.2339/Kol/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. Ac Road Khagra, Berhampur-742103 Pan No. : Aaots 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri Altaf Husssain, Addl.Cit-Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2025 घोषणा की तारीख/Date Of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 24.09.2024, For The Assessment Year 2018-2019 On The Following Grounds Of Appeal :- 1. That The Order Passed By The Ld. Cit (Appeals), Nfac, U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Action Of Ao Denying The Benefit Of Exemption Claimed U/S 10(23C) (Iiiad) Of The Act. 3. For That On The Facts & In The Circumstances Of The Case, The Lower Authorities Failed To Correctly Appreciate That The Assessee Was Indeed Maintaining & Aiding Education Institutions & It Existed Solely For Educational Purposes Without Any Motive For Profit & Since Its Annual Receipts Did Not Exceed The Limit Of Rs.1 Crores, It Had Rightly Claimed Exemption U/S 10(23C) (Iiiad) Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Altaf Husssain, Addl.CIT-Sr. DR
Section 10Section 250

…r that it was in exchange for the services provided by the assessee society to the payers. In this regard we may gainfully refer to the decision of Hon'ble Delhi High Court in case of DIT (Exemption) v. National Association of Software & Services Co's. [2012] 345 ITR 362 wherein the Hon'ble High Court has held that onetime fee paid by members who are aware that it could be spent by assessee only towards capital purposes was in the nature of corpus donation and not taxable as income. The Court also took note of the fact that apart from the one time fees, the association was collecting fees separately for the servi…

Iigj Reserch and Loboratores Centre, Mumbai vs. Commissioner of Income Tax, (Exemption), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 183/MUM/2025[N.A]Status: DisposedITAT Mumbai28 Mar 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12ASection 12A(1)(ac)

…ed copy of the following decisions in support of Ld. CIT(Exemptions) order for rejection of the registration: i. Sila for Change Foundation v. CIT(Exemptions) [TA No. 4274/Mum/2024] ii. DIT (Exemptions) v. National Association of Software & Service Companies [345 ITR 362] iii. India Brand Equity Foundation v. ACIT [23 taxmann.com 323] Our submissions in respect of the above-mentioned decisions are as under. 8. In the case of Sila for Change Foundation (supra), the ld. CIT(Exemptions) had denied registration under section 12AB of the Act on the ground that one of the objects mentioned was "provision of support and…

Power Loom Development and Export Promotion Council, Mumbai vs. Income Tax Officer (Exem) Ward 2(2), Mumbai

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1060/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 11Section 12Section 143(2)Section 2(15)Section 25

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.1060/Mum/2025 Assessment Year: 2013-14 Powerloom Development Vs. Income Tax Officer, And Export Promotion (Exemption) Council MTNL Telephone Ex. No. GC-2, Gundecha Building, Cumballa Onclave, Ground Floor, Hills, Peddar Road, Kherani Road, Sakinaka, Mumbai 400026. Andheri (East), Mumbai 400072. PAN: AAATP0271E (Appellant) (Respondent) Appellant by Shri. S.L. Jain a/w Shri. Satish Jain Respondent by Shri. Mukesh Thakwani, SR. D.R. Date of Hearing 24.03.2…

Assistant Commissioner of Income Tax, Exemptions, Circle, Jaipur, Jaipur Rajasthan vs. Navratan Vidha Mandir Shiksha Samiti, Jaipur Rajasthan

In the result appeal filed by the Department is dismissed and the C

ITA 201/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Sept 2024AY 2012-13

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

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11Section 11(5)Section 13(1)(d)Section 145(3)

…ion part of the corpus. The assessee would be entitled to the benefit of exemption from payment of tax levied”. Further Hon’ble Delhi High Court in the case of Director of Income tax (Exemption) Vs. National Association of Software & Services Companies (2012) 345 ITR 362 (Del) has defined the term “Corpus Donation” the one time admission fee paid by members who are aware that it could be spent by assessee only for acquiring capital asset is Corpus Donation, not taxable income. 3.4.5 Thus, in the present case, the development fund is received from the students apart from the tuition fees. The development fees are…

Income Tax Officer Exemptions Ward 1 4, Mumbai vs. J N Tata Endowment for the Higher Education of Indians, Mumbai

In the result, the appeal of the Revenue is dismissed”

ITA 3573/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Aug 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale, Judicialmember & Smt. Renu Jauhriito(Exemptions) Ward -14, Jn Tata Endowment Vs. Room No. 612, 6Th Floor, For The Higher Mtnl Telephone Exchange Education Of Indians, Buillding, Peddar Road, 2Nd Floor, Bombay Mumbai -400026. House, 24 Homi Mody Street, Fort, Mumbai-400001. Pan/Gir No. Aaatc0085C (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11Section 11(1)Section 11(1)(c)Section 260A

…for the Higher Education of Indians, Mumbai “4.6. Further wordings in section 11(1) (a) are elaborately discussed in the case of HIGH COURT OF DELHI in the case of Director of Income-tax (Exemption) Vs National Association of Software and Services Companies (345 ITR 362) which undersigned has quoted above. Here it may be seen that assessee's object is not merely "giving financial assistance". Its object as mentioned in paragraph 1 of trust deed (page 2 of trust deed) is " provide higher education and advancement by training and educating in India England and other foreign countries such number of Indians as far…

Salt Lake Shiksha Sadan, Kolkata vs. ITO(Exemp.)Ward 1(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 209/KOL/2021[2016-17]Status: DisposedITAT Kolkata12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.209/Kol/2021 Assessment Year: 2016-17 Salt Lake Shiksha Sadan.................................................................……Appellant Ca-49, Salt Lake, Sector-1, Kolkata-700064. [Pan: Aadts4747F] Vs. Ito, Ward-1(3), Kolkata...............................……........……...…..…..Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Appellant. Shri Sanjay Mukherjee, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 03, 2023 Date Of Pronouncing The Order : June 12, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.03.2021 Of The Principal Commissioner Of Income Tax (Hereinafter Referred To As The ‘Pcit’) Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Society Is Involved In Educational Activity & Is Registered As A Charitable Institution U/S 12A Of The Act & Thus Entitled To The Deductions U/S 11 Of The Act. The Assessee Filed Its Return Of Income Declaring Nil Income For Claiming Deduction U/S 11 Of The Act Which Was Accepted By The Assessing Officer. Thereafter, The Ld. Pcit Exercising His Revision Jurisdiction U/S 263 Of The Act Observed From The Assessment Records That The Development Fund Of

Section 11Section 12ASection 263

…ler School dated 08.01.2014; Judgment of Hon'ble Rajasthan High Court in the case of Sukhdeo Charity Estate V. ITO[1991] 192 ITR 615, and Judgment of Hon'ble Delhi High Court in case of DIT (Exemption) v. National Association of Software & Services Co. [2012] 345 ITR 362. However, the ld. PCIT did not get satisfied with the above submissions given by the assessee and held that the admission fees, academic improvement fund and development fund collected by the assessee were not qualified under the corpus donation and could not be treated as capital receipt. He therefore held that the nature of these receipts being…

DCIT (E) Circle-1(1), New Delhi vs. Guru Gobind Singh Indraprastha University, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 626/DEL/2020[2016-17]Status: DisposedITAT Delhi11 Apr 2023AY 2016-17

Bench: Smt. Diva Singhdr. B. R. R. Kumar

For Appellant: Sh. Deepak Suneja, CAFor Respondent: Sh. Ram Krishan Meena, Sr. DR
Section 11(1)(a)

…ischarged at a future date. 7. The question which needs to be looked at is whether provisions made, in this case provision for gratuity and leave encashment, are allowable as application of income. The Hon'ble Delhi Court, in the case of DIT (E) vs. NASSCOM (345 ITR 362 (DEL)] have observed that under the commercial principles it has always been recognized that a provision, reasonably made for a loss or an outgoing, can be deducted. There is nothing brought on record to show that the provision was not made bona fide. Similarly, in the case of CIT vs. Birla Janhit Trust (208 ITR 372) (Cal.), the Hon'ble Court has…

M/S Gokula Education Foundation, Bangalore vs. Additional Director of Income Tax Range-17, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 945/BANG/2017[2011-12]Status: DisposedITAT Bangalore18 Aug 2022AY 2011-12

Bench: Shri George George K. & Shri Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(3)

…erefore, exemption cannot be denied on the ground that expenses were incurred outside India. 22. The Id. DR, however, placed reliance on the decision of the Hon'ble Delhi High Court in the case of CIT v. National Association of Software & Services Companies, [345 ITR 362 Del] = [TS-313-HC-2012(Delhi)-O], wherein a contrary view was taken. 23. The Id. counsel for the assessee brought to our notice the decision of the ITAT Delhi Tribunal rendered in the case of DDIT v. Associated Chamber of Commerce & Industry of India, [ITA No 6525/De1/2013, dated 31/68720- TS=-635"87ITAT- 2015( Delhi)-0 ] wherein the decision cit…

M/S Gokula Education Foundation Medical, Bangalore vs. Additional Director of Income Tax Range-17, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 946/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)

…erefore, exemption cannot be denied on the ground that expenses were incurred outside India. 22. The Id. DR, however, placed reliance on the decision of the Hon'ble Delhi High Court in the case of CIT v. National Association of Software & Services Companies, [345 ITR 362 Del] = [TS-313-HC-2012(Delhi)-O], wherein a contrary view was taken. 23. The Id. counsel for the assessee brought to our notice the decision of the ITAT Delhi Tribunal rendered in the case of DDIT v. Associated Chamber of Commerce & Industry of India, [ITA No 6525/De1/2013, dated 31/68720- TS=-635"87ITAT- 2015( Delhi)-0 ] wherein the decision cit…

DCIT(E), Circle- 1(1), New Delhi vs. Flt. Lt. Rajan Dhall Charitable Trust, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2457/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla

Section 11Section 12ASection 143(3)Section 80G(5)(vi)

…omputed on commercial principles as held by Hon’ble Apex Court in the case of Commissioner Of Income-Tax vs. Programme For Community (2001) 248 ITR 001 (SC). Reliance was also placed on the decision of Hon’ble Delhi High Court in the case of DIT(E) vs. NASSOM 345 ITR 362. 7. CIT(A) after considering the submissions of the assessee decided the issue in favour of the assessee by observing as under: “5.2 Grounds of appeal no.2 challenges the disallowance of Rs.3,32,58,322/- as application of income on account of provisions for doubtful debts. 5.2.1 The Assessing Officer has denied the said amount as application si…

DCIT (E), Circle- 1(1), New Delhi vs. All India Football Federation, New Delhi

In the result, both the appeals filed by the ld

ITA 3373/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Aug 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Ms. Gunjan Jain, C.A. &For Respondent: Shri Satpal Gulati [CIT] – D.R
Section 11Section 143(3)Section 2(15)

…d to be computed on commercial principles. The addition made on account of leave encashment and provisions of gratuity as well as the prior year expenditure cannot be disallowed. She followed the decision of the Hon’ble Delhi High Court in DIT (E) Vs. NASSCOM 345 ITR 362 (Del). Thus, the appeal was partly allowed. The Assessing Officer aggrieved with that order has preferred this appeal. 5. We have heard both the parties and carefully considered the rival contentions and find that so far as issue of benefit of provisions of Section 11 and 12 of the Act is concerned, an identical issue on similar facts and circums…

DCIT (E), Circle- 1(1), New Delhi vs. All India Football Federation, New Delhi

In the result, both the appeals filed by the ld

ITA 3372/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Aug 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Ms. Gunjan Jain, C.A. &For Respondent: Shri Satpal Gulati [CIT] – D.R
Section 11Section 143(3)Section 2(15)

…d to be computed on commercial principles. The addition made on account of leave encashment and provisions of gratuity as well as the prior year expenditure cannot be disallowed. She followed the decision of the Hon’ble Delhi High Court in DIT (E) Vs. NASSCOM 345 ITR 362 (Del). Thus, the appeal was partly allowed. The Assessing Officer aggrieved with that order has preferred this appeal. 5. We have heard both the parties and carefully considered the rival contentions and find that so far as issue of benefit of provisions of Section 11 and 12 of the Act is concerned, an identical issue on similar facts and circums…

ACIT, (E), Circle- 2(1), New Delhi vs. New Delhi Young Mens'S Christian Association, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1671/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jul 2020AY 2013-14
For Appellant: Shri S. Krishnan, AdvFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 11Section 12ASection 13(1)Section 143(3)Section 2(15)

…directed to allow exemption with all consequential benefits. As regards the disallowances made on account of provision for doubtful debts, provision for leave encashment and provision for gratuity, the Hon'ble Delhi Court, in the case of DIT (E) vs. NASSCOM [345 ITR 362 (DEL)] have observed as under: "40. ...Be that as it may, under the commercial principles it has always been recognized that a provision, reasonably made for a loss or an outgoing, can be deducted from the income if there isapprehension that the debt might become bad. There is nothing brought on record to show that the provision was not made bon…

Vidya Bharati Society for Education & Scientific Advancement, Kolkata vs. ACIT(Exemption) Circle - 1(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

…r that it was in exchange for the services provided by the assessee society to the payers. In this regard we may gainfully refer to the decision of Hon'ble Delhi High Court in case of DIT (Exemption) v. National Association of Software & Services Co's. [2012] 345 ITR 362 wherein the Hon'ble High Court has held that onetime fee paid by members who are aware that it could be spent by assessee only towards capital purposes was in the nature of corpus donation and not taxable as income. The Court also took note of the fact that apart from the one time fees, the association was collecting fees separately for the servi…

DCIT (E), New Delhi vs. Jamnaalal Bajaj Foundation, New Delhi

ITA 3912/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Oct 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri M.A. Gohel, CAFor Respondent: Dr. Vijay Kumar Chadha, Senior DR
Section 11Section 11(1)Section 12ASection 139Section 199Section 80G

…oncerned, this issue has already been settled by the Tribunal in favour of the assessee in AY 2010-11 by following the decision rendered by Hon’ble jurisdictional High Court in case of DIT (E) vs. National Association of Software and Services Companies (2012) 345 ITR 362. So, in view of the matter, ld. CIT (A) has rightly and validly decided the issue by allowing the deduction of TDS as application of income. So, we find no illegality or perversity in the findings returned by the ld. CIT (A). 9. In view of what has been discussed above, we find no illegality or perversity in the impugned order passed by the ld. C…

M/S. Indraprastha Cancer Society & Research Centre, New Delhi vs. Addl. DIT (Exemption), New Delhi

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

ITA 2816/DEL/2013[2006-07]Status: DisposedITAT Delhi28 Mar 2019AY 2006-07

Bench: Shri N.K. Billaiya & Shri K.Narasimha Charyassessment Year: 2006-07 Income-Tax Officer (E), Vs M/S Indraprashta Cancer Society Trust Ward-Iv, New Delhi. & Research Centre, Q-5A, Jangpura Extension, New Delhi. Pan: Aaati0440C Assessment Year: 2006-07

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 35(1)

…prudent employer, the assessee has to make provision for payment of such ascertained amounts but at an unascertained time. 5 8. Further, learned CIT(A) drew strength from the judgment of the Hon’ble jurisdictional High Court in the case of DIT(E) vs NASSCOM, 345 ITR 362 wherein it was held that the income available for charitable purpose to be computed in accordance with commercial principles, provision for bad and doubtful debts could be created, and observed that the ratio of this judgment applies to this case also as the provisions has been made to meet the ascertained liability likely to be incurred during t…

ITO (E), New Delhi vs. M/S. Indraprastha Cancer Society and Research Centre, New Delhi

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

ITA 2607/DEL/2013[2006-07]Status: DisposedITAT Delhi28 Mar 2019AY 2006-07

Bench: Shri N.K. Billaiya & Shri K.Narasimha Charyassessment Year: 2006-07 Income-Tax Officer (E), Vs M/S Indraprashta Cancer Society Trust Ward-Iv, New Delhi. & Research Centre, Q-5A, Jangpura Extension, New Delhi. Pan: Aaati0440C Assessment Year: 2006-07

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 35(1)

…prudent employer, the assessee has to make provision for payment of such ascertained amounts but at an unascertained time. 5 8. Further, learned CIT(A) drew strength from the judgment of the Hon’ble jurisdictional High Court in the case of DIT(E) vs NASSCOM, 345 ITR 362 wherein it was held that the income available for charitable purpose to be computed in accordance with commercial principles, provision for bad and doubtful debts could be created, and observed that the ratio of this judgment applies to this case also as the provisions has been made to meet the ascertained liability likely to be incurred during t…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT
Section 11Section 12ASection 143(3)

…herefore, exemption cannot be denied on the ground that expenses were incurred outside India. 22. The ld. DR, however, placed reliance on the decision of the Hon’ble Delhi High Court in the case of CIT v. National Association of Software & Services Companies, 345 ITR 362 (Del), wherein a contrary view was taken. 23. The ld. counsel for the assessee brought to our notice the decision of the ITAT Delhi Tribunal rendered in the case of DDIT v. Associated Chamber of Commerce & Industry of India, ITA No.6525/Del/2013, order dated 31,97,2915 wherein the decision cited by the ld. DR in the case of CIT v. National Associ…

Foundation for Indian Sporting Talent (Fist), Bangalore vs. Income Tax Officer (Exemptions), Ward-1, Bagalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1711/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Jan 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 12ASection 143(3)Section 32Section 35(2)(iv)

…erefore, exemption cannot be denied on the ground that expenses were incurred outside India. 22. The ld. DR, however, placed reliance on the decision of the Hon’ble Delhi High Court in the case of CIT v. National Association of Software & Services Companies, 345 ITR 362 (Del), wherein a contrary view was taken. 23. The ld. counsel for the assessee brought to our notice the decision of the ITAT Delhi Tribunal rendered in the case of DDIT v. Associated Chamber of Commerce & Industry of India, ITA No.6525/Del/2013, order dated 31,97,2915 wherein the decision cited by the ld. DR in the case of CIT v. National Assoc…

Foundation for Indian Sporting Talent (Fist), Bangalore vs. Deputy Director of Income Tax (Exemptions), Circle-17(1), Bangalore

In the result, the appeals by the Revenue are dismissed and that of the Assessee are partly allowed

ITA 1710/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jan 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 12ASection 143(3)Section 32Section 35(2)(iv)

…erefore, exemption cannot be denied on the ground that expenses were incurred outside India. 22. The ld. DR, however, placed reliance on the decision of the Hon’ble Delhi High Court in the case of CIT v. National Association of Software & Services Companies, 345 ITR 362 (Del), wherein a contrary view was taken. 23. The ld. counsel for the assessee brought to our notice the decision of the ITAT Delhi Tribunal rendered in the case of DDIT v. Associated Chamber of Commerce & Industry of India, ITA No.6525/Del/2013, order dated 31,97,2915 wherein the decision cited by the ld. DR in the case of CIT v. National Assoc…

CIT v. National Association of Software & Services Companies (345 ITR 362) — Cited in 40 Judgments | BharatTax