CIT v. Nirmala Baku Bhai Foundation

226 ITR 394High Court1997#23749 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(23C)(vf)Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

Judgments citing CIT v. Nirmala Baku Bhai Foundation

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Indo Global Education Foundation, Kharar

In the result, appeal of the Revenue is dismissed

ITA 26/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh01 Apr 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./Ita No. 26/Chd/2020 िनधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Indo Global बनाम Circle-1(Exemptions), Education Foundation, Chandigarh Vill. Abhipur, Vs. Sub Tehsil Majra, Tehsil Kharar, Punjab "थायी लेखा सं./Pan No: Aaati2838L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11Section 12ASection 13(1)(c)Section 13(3)

…SC) in 1999 TaxPub (DT) 0051 (SC) b) All Saints School vs Ito Exemption (Del ITAT) 105 taxmann.com 149 dated 29.03.2019 c) CIT v. Trustees of Jadi Trust (1982) 133 ITR 494 (Bom.) in 1982 Tax Pub (DT) 0491 (Bom-HC) d) CIT v. Nirmala Baku Bhai Foundation (1997) 226 ITR 394 (Guj.) in 1997 Tax Pub (DT) 0574 (Guj-HC) e) CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) in 2004 Tax Pub(DT) 1639 (Del-HC) f) DCIT v. Divya Yog Mandir Trust in ITA No. 561,7Del/2015 order dated 30.04.2019 26-Chd-2020 M/s Indo Global Education Foundation, Tehsil Kharar 8 g) AVM Charities vs ITO(Exemption) (Chennai Bench) 103 tax…

Income Tax Officer-(Exeption), Lucknow vs. M/S Grameen Development Services, Lucknow

In the result, the appeal of the Revenue stands dismissed

ITA 719/LKW/2017[2014-15]Status: DisposedITAT Lucknow13 Aug 2021AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-15

Section 11Section 12A

…r trust and donor I.T.A. No.719/Lkw/2017 Assessment Year:2014-15 9 trust will not loose exemption u/s 11 of the Act of the donations during the year of receipt itself. The decision of Hon'ble Gujrat High Court in case of Nirmala Baku Bhai Foundation (1997) 226 ITR 394 (Guj.) too is in favour of the appellant on this issue itself. The recent decisions in case of Delhi State Aids Control vs. ITO in ITAT No. 2906/Del/2010 and in case of Ram Ashram Trust, Nashik vs. Deptt of Income Tax in ITA No. 975/PN/2012 are also in the favour of appellant on this issue itself. In view of the above facts and judgments outlin…

DCIT (Exemption), Uttar Pradesh vs. M/S. Divya Yog Mandir Trust, Haridwar

ITA 5612/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5612/Del./2015 (ASSESSMENT YEAR : 2011-12) DCIT, Exemption Circle, vs. M/s. Divya Yog Mandir Trust, Ghaziabad. Kripalu Bag, Kankhal, Hardwar. (PAN : AAATD1114E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Vibhu Gupta, CA REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 07.03.2019 Date of Order : 30.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, DCIT, Exemption Circle, Ghaziabad (hereinafter r…

CIT v. Nirmala Baku Bhai Foundation (226 ITR 394) — Cited in 3 Judgments | BharatTax