CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust

198 ITR 598High Court1992#1164 most cited

What is CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust authority for?

When computing the income of a charitable trust for exemption under Section 11, depreciation must be allowed as an application of income based on commercial principles. This does not constitute a double deduction.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust · 198 ITR 598 · Section 11 · Section 12 · charitable trust income · depreciation allowance · application of income · commercial principles · double deduction · tax exemption.

Also reported as

70 Taxmann 228

Sections most often in play

Section 11Section 12Section 13(1)(c)Section 13(2)Section 13(3)Section 13(3)(c)Section 13(3)(e)Section 143(3)

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

ITA 406/CHNY/2025[2011]Status: DisposedITAT Chennai25 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Mr. Kumar Chandan, JCITFor Respondent: Shri. Y.Sridhar, F.C.A
Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 143(1)Section 143(3)

…b and Haryana). The High Court held that allowing depreciation and capital expenses as application does not amount to double deduction. - CIT vs. Society of Sisters of St.Anne (146 ITR 28 – Karnataka) - CIT vs. Sheth Manilala Ranchhoddas Vishram Bhavan Trust (198 ITR 598 – Gujarat) - CIT vs. Raipur Pallottine Society (180 ITR 579 – Madhya Pradesh) - CIT vs. Leelavathi Kirtilal Mehta Medical Trust (54 Taxmann.com 247 – Bombay V. EXEMPTION UNDER SECTION 11 7. We request you to direct the learned AO to allow exemption under section 11 as claimed in the return of income and accept the figures so returned in the ligh…

UMMEED CHILD DEVELOPMENT CENTER,MUMBAI vs. ITO (EXEM)-2(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1838/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Nov 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Ummeed Child Development Centre, Gr. Floor, 1-B, 1/62 Mantri Pride, N. M. Joshi Marg, Lower Parel, Mumbai-400 011 ...... Appellant Vs. Ito (Exe.) – 2 (4), R. No. 503, 5Th Floor, Piramal Chambers, Lal Baug, Parel, Pan – Aaatu0678E ..... Respondent

For Appellant: Shri Saurabh Bhat, Ld. ARFor Respondent: Shri Ujjawal Kumar, Ld. DR
Section 11(6)Section 12ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Ummeed Child Development Centre, Gr. Floor, 1-B, 1/62 Mantri Pride, N. M. Joshi Marg, Lower Parel, Mumbai-400 011 ...... Appellant Vs. ITO (Exe.) – 2 (4), R. No. 503, 5th floor, Piramal Chambers, Lal Baug, Parel, PAN – AAATU0678E ..... Respondent Appellant by : Shri Saurabh Bhat, Ld. AR Respondent by : Shri Ujjawal Kumar, Ld. DR Date of hearing : 10/08/2023 Date of pronouncement : 06/11/2023 ORDER PER GAGAN GOYAL, A.M: These appeals by assessee are directed agai…

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 374/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Aug 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 373 & 374/Bang/2023 Assessment Years : 2013-14 & 2014-15 M/s. KSRTC Passengers Accident Relief Fund Trust, The Income Tax KSRTC Central Officer Office, (Exemptions), Transport House, Ward – 1, K H Road, Bangalore. Vs. Shanthinagar, Bangalore – 560 027. PAN: AAATK6472A APPELLANT RESPONDENT : Shri Joseph Varghese, Assessee by Advocate Revenue by : Shri Nischal .B, Addl. CIT (DR) Date of Hearing : 20-07-2023 Date of Pronouncement : 28-08-2023 ORDER PER BEENA PIL…

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 373/BANG/2023[2013-14]Status: DisposedITAT Bangalore28 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 373 & 374/Bang/2023 Assessment Years : 2013-14 & 2014-15 M/s. KSRTC Passengers Accident Relief Fund Trust, The Income Tax KSRTC Central Officer Office, (Exemptions), Transport House, Ward – 1, K H Road, Bangalore. Vs. Shanthinagar, Bangalore – 560 027. PAN: AAATK6472A APPELLANT RESPONDENT : Shri Joseph Varghese, Assessee by Advocate Revenue by : Shri Nischal .B, Addl. CIT (DR) Date of Hearing : 20-07-2023 Date of Pronouncement : 28-08-2023 ORDER PER BEENA PIL…

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

ITA 424/JPR/2022[2010-11]Status: DisposedITAT Jaipur22 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A)&For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11(2)Section 147Section 148Section 151Section 24Section 253(3)

…&H)  CIT vs. Society of Sisters of St. Anne [146 ITR 28] (Kar)  CIT vs. Bhoruka Public Charitable Trust [240 ITR 513] (Cal)  CIT vs. Institute of Banking Personnel Selection (IBPS) [131 Taxman 386](Bom)  CIT vs. ShethManilalRancchoddasVishramBhawan Trust ]198 ITR 598] (Guj)  CIT vs. Raipur Pallottine Society [180 ITR 579] (MP)  CIT vs. Ganga Charity Trust Fund [162 ITR 612] (Guj)  CIT vs. Indian Jute Mills Association [134 ITR 68] (Cal)  Director of Income Tax (Exemption) vs. FramjeeCawasjee Institute [109 CTR 463] (Bom) 3.2. Hon’ble ITAT Jaipur in the case of Compucom Foundation- ITA NO. ITA NO: 900/JP/1…

THE DY. CIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. SMT. TARABEN VRUJLAL MEHTA CHARITABLE FOUNDATION TRUST,, RAJKOT

In the result, appeal filed by the Revenue is dismissed

ITA 1544/AHD/2017[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri B.D. Gupta, Sr. DRFor Respondent: Shri Mehul Ranpura, AR
Section 11Section 143(3)Section 148Section 32Section 35(2)(iv)

…Kerala High Court in case of Lissie Medical Institutions vs. CIT, 348 ITR 344 wherein the Hon’ble Kerala High Court has also taken cognisance of the decision of Hon’ble Gujarat High Court in the case of CIT vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust, 198 ITR 598 (Guj). 6. As regards ground no.2, the Ld. DR submitted that the CIT(A) has erred in directing the Assessing Officer to allow the carry forward of deficit of Rs.4,34,17,907/- while there is no provision in Income Tax Act to carry forward the 2 A. Y. 2009-10 excess expenditure incurred by the Trust during the year and set off it against the income…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…axman 151 (MP)(Mag.); ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 163 of 176 • CIT vs. ShethManilalRanchhoddasVishram Bhavan Trust [1992] 198 ITR 598 (Guj); • CIT vs. Raipur Pallottine Society [1989] 180 ITR 579 (MP); • CIT vs. Tiny Tots Education Society [2011] 330 ITR 21 (P&H); • CIT vs. Desh Bhagat Memorial Education Trust [2011] 200 Taxman 172 (P&H) (Mag.); • G.K.R. Charities vs. DDIT [2012] 51 SOT 538 (Chennai); • DIT (Exemption) vs. G.K.R. Charities (2013) 214 Taxman 555 (Bombay); 9.4 Th…

RAJIV GANDHI CHARITABLE TRUST,NEW DELHI vs. JCIT (EXEMPTION), RANGE- 2, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5196/DEL/2018[2014-15]Status: DisposedITAT Delhi31 May 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryrajiv Gandhi Charitable Vs. Jcit (Exemption) Trust, Jawahar Bhawan, Range – 2 3Rd Floor, Rajendra Prasad New Delhi Road, New Delhi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Rajiv Gandhi Charitable Vs. JCIT (Exemption) Trust, Jawahar Bhawan, Range – 2 3rd Floor, Rajendra Prasad New Delhi Road, New Delhi PAN : AAATR 4253 L (APPELLANT) (RESPONDENT) Assessee by Shri M. M. Kwatra, C.A. Revenue by Shri Atiq Ahmed, Sr. D.R. Date of hearing: 16.03.2022 Date of Pronouncement: 31.05.2022 ORDER PER ANIL CHATURVEDI, AM: The present appeal filed by the assessee is directed against the order dated 24.05.2018 of the Commissioner of I…

THE ACIT,(EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. INSTITUTE FOR PLASMA RESEARCH SOCIETY, GANDHINAGAR

In the result, both appeal of the Revenue and the CO of the assessee are dismissed

ITA 4/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.04/Ahd/2019 With Cross Objection No.145/Ahd/2019 Asstt.Year 2014-15 Acit (Exemptions), Cir.1 Vs. Institute Of Plasma Research Society Ahmedabad. Bhat, Nr.Indira Bridge Gandhinagar 382 428 Pan : Aaaai 0348 C

For Appellant: Ms.Kinjal Shah, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 143(3)Section 154Section 253(4)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.04/Ahd/2019 With Cross Objection No.145/Ahd/2019 Asstt.Year 2014-15 ACIT (Exemptions), Cir.1 Vs. Institute of Plasma Research Society Ahmedabad. Bhat, Nr.Indira Bridge Gandhinagar 382 428 PAN : AAAAI 0348 C अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri Virendra Ojha, CIT-DR Shri S.S. Shukla, Sr.DR Assessee by : Ms.Kinjal Shah, AR सुनवाई क" तार"ख/Date of Hearing : 13/08/2021 घोषणा क"…

DEPUTY COMMISSIONER OF INCOME-TAX,(EXEMPTION) CIRCLE ,, PUNE vs. THE BISHOPS EDUCATION SOCIETY,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2551/PUN/2017[2008-09]Status: DisposedITAT Pune22 Mar 2021AY 2008-09
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, PUNE vs. SHIVNAGAR VIDYA PRASARAK MANDAL,, PUNE

In the result, the appeal of the Revenue in ITA No

ITA 2548/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2021AY 2010-11
For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 11Section 11(1)Section 12ASection 143(3)Section 32Section 32(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2548/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Shivnagar Vidya Prasarak Mandal, A/p Malegaon BK, Tal. Baramati, Pune-413115. ……""यथ" / Respondent PAN : AAATS5168B आयकर अपील सं. / ITA No.2551/PUN/2017 िनधा"रण वष" / Assessment Year : 2008-09 DCIT (Exemption) Circle, .......अपीलाथ" / Appellant Pune. बनाम / V/s. The Bishops Education…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1590/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…jee Institute (109 CTR 463); Karnataka High Court in CIT Vs Society of the Sisters & St-Anne (146 JTR 28); Madhya Pradesh High Court in CIT Vs Raipur Pallottine Society (180 JTR 579); Gujarat High Court in CIT Vs. Sheth Manilal rachhnoddasVishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Education society (330 ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Siliuguri Regulated Market Committee (358 ITR 51). In addition the Delhi High Court…

DCIT (EXEMPTIONS) CHENNAI CIRCLE, CHENNAI vs. M/S EDUCATIONAL TRUST OF SEVENTH DAY ADVENTISTS, CHENNAI

In the result, appeal filed by Revenue for assessment

ITA 1589/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Mar 2021AY 2010-11

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.1589 & 1590/Chny/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2012-13) Deputy Commissioner Of Income Tax Vs M/S. Educational Trust Of (Exemptions), Chennai Circle Seventh Day Adventists Aayakar Bhavan Annex, 3Rd Floor Aaa 148, Third Avenue Chennai-600 034. Anna Nagar West. Chennai-600 040. Pan: Aaate 0547Q (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr.R.M.Narayanan, FCAFor Respondent: 04.02.2021
Section 11Section 12Section 12ASection 143(3)

…jee Institute (109 CTR 463); Karnataka High Court in CIT Vs Society of the Sisters & St-Anne (146 JTR 28); Madhya Pradesh High Court in CIT Vs Raipur Pallottine Society (180 JTR 579); Gujarat High Court in CIT Vs. Sheth Manilal rachhnoddasVishram Bhavan Trust 198 ITR 598; Punjab and Haryana High court in CIT Vs. Market Committee Pipli (330 ITR 16) and CIT Vs. Tiny Tots Education society (330 ITR 21); Madhyapradesh High Court in CIT Vs. Devi Sakuntala Tharal Charitable Foundation (358 ITR 452) and the Calcutta High Court in CIT Vs. Siliuguri Regulated Market Committee (358 ITR 51). In addition the Delhi High Court…

ACIT, NEW DELHI vs. INDIA TRADE PROMOTION ORGANIZATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2110/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ved Prakash Mishra, Sr.D.RFor Respondent: None
Section 10(23)(iv)Section 11(1)Section 12ASection 143(3)Section 25Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 2110/DEL/2017 Assessment Year 2012-13 ACIT, v. India Trade Promotion Circle-1(1), Organization Pragati New Delhi. Bhawan, Pragati Maidan, New Delhi. TAN/PAN: AAAT12955C (Appellant) (Respondent) Appellant by: Shri Ved Prakash Mishra, Sr.D.R. Respondent by: None Date of hearing: 12 01 2021 Date of pronouncement: 22 01 2021 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 25.01.2017, passed…

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