CIT v. Oshwal Education Trust

52 Taxmann.com 332High Court2014#25201 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 12 Section 271(1)(c)

Judgments citing CIT v. Oshwal Education Trust

Dudhsagar Research and Development Association, Mehsana vs. The DCIT(E) Circle-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1048/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad26 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & Shri ParinFor Respondent: Shri V Nandakumar, CIT DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1048/Ahd/2023 (Assessment Year: 2014-15) Dudhsagar Research And Vs. Deputy Commissioner of Development Association, Income Tax (Exemption), C/o. Dudhsagar Dairy, Highway Circle-1, Mehsana, Gujarat-384002 Ahmedabad [PAN No.AAATD1312J] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. Respondent by: Shri V Nandakumar, CIT DR 07.04.2025 Date of Hearing Date of Pronouncement 26.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL…

Shree Gunatit Jyot Mahila Trust, Anand vs. The ITO, Ward - Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 326/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad06 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 326/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" िनधा"रण वष" Shree Gunatit Jyot Ito बनाम बनाम/ बनाम बनाम Mahila Trust Ward, Exemption Vs. Post Box No.23, Pappaji Vadodara Marg, Vallabh Vidhyanagar, Anand, Gujarat, 388120 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaats8722P (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant By : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr Date Of Hearing 31/07/2024 Date Of Pronouncement 06/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 12.01.2024 For The Assessment Year 2016-17. 2. The Brief Facts Of The Case Are That The Assessee Is A Charitable Trust Registered Under The Bombay Public Trust Act And

For Appellant: Shri Parin Shah, A.RFor Respondent: Smt. Mamta Singh, Sr. DR

Section 11(1)Section 11(1)(d)Section 12ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 326/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" िनधा"रण वष" Shree Gunatit Jyot ITO बनाम बनाम/ बनाम बनाम Mahila Trust Ward, Exemption Vs. Post Box No.23, Pappaji Vadodara Marg, Vallabh Vidhyanagar, Anand, Gujarat, 388120 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATS8722P (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant by : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent…

Shree Sainath Sarvajanik Sewa Mandal Trust, Una vs. ITO, Exemption Ward, Surat

In the result, the appeal of the Revenue is dismissed

ITA 204/SRT/2021[2016-17]Status: DisposedITAT Surat22 Jul 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.204/Srt/2021 ("नधा"रणवष" / Assessment Years: (2016-17) (Physical Court Hearing) Shree Sainath Sarvajanik Sewa Vs. The Ito, Exemption Ward, Mandal Trust, Surat. N.H. No.8, Near Ganesh Sisodra, Unn-396445, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafts7802P (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri J. K. Chandnani, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 12/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 22/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short ‘Ld. Cit(A)’] National Faceless Appeal Centre (In Short ‘Nfac), Delhi, In Appeal No. Itba/Nfac/S/250/2021-22/1036051308(1) Dated 30.09.2021, Which In Turn Arises Out Of A Penalty Order Passed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri J. K. Chandnani, Sr. DR

Section 11(6)Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.204/SRT/2021 ("नधा"रणवष" / Assessment Years: (2016-17) (Physical Court Hearing) Shree Sainath Sarvajanik Sewa Vs. The ITO, Exemption Ward, Mandal Trust, Surat. N.H. No.8, Near Ganesh Sisodra, Unn-396445, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFTS7802P (Assessee) (Respondent) Assessee by: Shri Rasesh Shah, CA Revenue by: Shri J. K. Chandnani, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 12/05/2022 घोषणाक"तार"ख/Date of Pronouncement : 22/07/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOU…