CIT v. Ramchandra Poddar

164 ITR 666High Court1987#13546 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 361,891 Indian tax judgments — from 2016 to 2017.

Judgments citing CIT v. Ramchandra Poddar

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1790/BANG/2016[2013-14]Status: DisposedITAT Bangalore29 Nov 2017AY 2013-14

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1789/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2017AY 2012-13

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1788/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2017AY 2011-12

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1787/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Nov 2017AY 2010-11

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1786/BANG/2016[2009-10]Status: DisposedITAT Bangalore29 Nov 2017AY 2009-10

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S.Panchajanya Vidya Peeta Welfare Trust, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1785/BANG/2016[2008-09]Status: DisposedITAT Bangalore29 Nov 2017AY 2008-09

Bench: Shri Arun Kumar Garodiaand Shri Laliet Kumar

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. Susan D. George, CIT (DR)
Section 11Section 11(1)(a)Section 70

…Sri Sathya Sai Trust, 33 ITD 320. In addition to this, reliance is placed on the following judicial pronouncements in respect of this second issue:- a) CIT vs. Indian national Theatre Trust, 305 ITR 149 (Delhi), b) CIT vs. Ramchandra Poddar charitable Trust, 164 ITR 666 (Cal), c) DIT (Exemption) vs. Girdharilal Shewnarain Tantia Trust, 199 ITR 215. 5. Ld. AR of assessee supported the order of CIT(A). He also submitted a copy of the Tribunal order rendered in the case of DDIT(E) Vs. Karnataka Jesuit Educational Society in ITA Nos. 485 & 486/Bang/2013 dated 12.08.2016 and submitted that as per this Tribunal order,…

Shriram Scientific and Industrial Research Foundation, New Delhi vs. Jdit (Exemptions), New Delhi

The appeal of the assessee is dismissed

ITA 920/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2016AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 M/S. Shriram Scientific & Vs. Jdit (Exemptions), Range- Industrial Research Ii, New Delhi Foundation, Diamond Press Building, 8E , Rani Jhansi Road, Jhandewalan Extension, New Delhi Pan : Aaats0867K (Appellant) (Respondent)

Section 11Section 11(1)

…hermore, AO was able to demonstrate that there is no violation of Circular No. 100. This fact has been discussed by AO in Para 5.3 of the assessment order, wherein, AO has relied on the judgment in the case of C1T vs. Ramchandra Poddar Charitable Trust [1987] 164 ITR 666 (Cal.). So, in my considered opinion, I am in agreement with the finding of the AO in this regard that Circular No. 100 does not favour the case of the appellant. Furthermore, reliance on various case laws by the Id. AR of the appellant is found to be distinguished on the facts and in my 8 AY: 2008-09 considered opinion action of the AO making a…