CIT v. SPL's Sidhartha Ltd.

17 Taxmann.com 138High Court2012#3411 most cited

What is CIT v. SPL's Sidhartha Ltd. authority for?

The decision in CIT v. SPL's Sidhartha Ltd. is cited for its conclusion regarding the granting or cancellation of registration under Section 12AA of the Income Tax Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SPL's Sidhartha Ltd. · Section 12AA · registration cancellation · registration granting · income tax act · charitable trust

Also reported as

204 Taxmann 115

Sections most often in play

Section 142(2A)Section 142(2C)Section 143(3)Section 147Section 145Section 148Section 151Section 153

Issues it is cited on

section 274(2)section 142(2c)section 144asection 271aabsection 142(2a)specified authoritysection 251section 119section 234bsection 234across objectionsection 151

Judgments citing CIT v. SPL's Sidhartha Ltd.

BA CONTINUUM INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

ITA 368/HYD/2024[2005-06]Status: DisposedITAT Hyderabad04 Feb 2026AY 2005-06

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 10ASection 142(1)Section 143(2)Section 147Section 40

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 368/Hyd/2024 ("नधा"रणवष"/ Assessment Year:2005-06) BA Continuum India Private VS. Dy. Commissioner of Income Limited, Tax, Circle-1(1), Hyderabad. Hyderabad. PAN: AACCC3062D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Nishant Thakkar, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Ms. U. Mini Chan…

DCIT CIRCLE-19(1), NEW DELHI vs. PATANJALI AYURVED LTD, NEW DELHI

Appeals are dismissed and CO, stand infructuous

ITA 1990/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaitas No.1988 To 1990/Del/2020 Assessment Years: 2010-11 To 2012-13 Dcit, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. Pan: Aaecp4424C Co Nos.84 & 85/Del/2023 (Ita No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. Dcit, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. Pan: Aaecp4424C (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Advocate & Shri Gaurav Sachdeva, Ca Revenue By : Shri Javed Akhtar, Cit-Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 27.12.2024 Order

For Appellant: Shri S.S. Nagar, Advocate &For Respondent: Shri Javed Akhtar, CIT-DR
Section 142Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1988 to 1990/Del/2020 Assessment Years: 2010-11 to 2012-13 DCIT, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. PAN: AAECP4424C CO Nos.84 & 85/Del/2023 (ITA No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. DCIT, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. PAN: AAECP4424C (Appellant) (Respondent…

DCIT CIRCLE-19(1), NEW DELHI vs. PATANJALI AYURVED LTD, NEW DELHI

Appeals are dismissed and CO, stand infructuous

ITA 1988/DEL/2020[2010-11]Status: DisposedITAT Delhi27 Dec 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaitas No.1988 To 1990/Del/2020 Assessment Years: 2010-11 To 2012-13 Dcit, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. Pan: Aaecp4424C Co Nos.84 & 85/Del/2023 (Ita No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. Dcit, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. Pan: Aaecp4424C (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Advocate & Shri Gaurav Sachdeva, Ca Revenue By : Shri Javed Akhtar, Cit-Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 27.12.2024 Order

For Appellant: Shri S.S. Nagar, Advocate &For Respondent: Shri Javed Akhtar, CIT-DR
Section 142Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1988 to 1990/Del/2020 Assessment Years: 2010-11 to 2012-13 DCIT, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. PAN: AAECP4424C CO Nos.84 & 85/Del/2023 (ITA No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. DCIT, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. PAN: AAECP4424C (Appellant) (Respondent…

DCIT CIRCLE-19(1), NEW DELHI vs. PATANJALI AYURVED LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is dismissed

ITA 429/DEL/2021[2014-15]Status: DisposedITAT Delhi07 Jun 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 142Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 429/Del/2021 : Asstt. Year : 2014-15 DCIT, Vs. Patanjali Ayurved Ltd., Circle-9(1), 19, Rajendra Park, D-26, Kapshera New Delhi-110002 Pushpanjali, New Delhi-110060 (APPELLANT) (RESPONDENT) PAN No. AAAPP1907F CO No. 51/Del/2023 : Asstt. Year : 2014-15 Patanjali Ayurved Ltd., Vs. DCIT, 19, Rajendra Park, D-26, Kapshera Circle-9(1), Pushpanjali, New Delhi-110060 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAPP1907F Assessee by : Sh. S. S. Nagar, CA Revenue by :…

SS PULSES MANUFACTURING PVT LTD,NEW DELHI vs. ACIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 9388/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Nov 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ashwini Kumar, AdvFor Respondent: Shri Jeetender Chand, Sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.9388/DEL/2019 Assessment Year 2010-11 SS Pulses Manufacturing Pvt. Ltd., Vs. Asst. Commissioner of Income 57, 4th Floor, North Ex Model Town, Tax, Circle-22(2), Delhi. New Delhi. TAN/PAN: AAJCS0783J (Appellant) (Respondent) Appellant by: Shri Ashwini Kumar, Adv. Respondent by: Shri Jeetender Chand, Sr.DR Date of hearing: 29 09 2022 Date of pronouncement: 23 11 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the A…

MILK MANTRA DAIRY (P) LTD.,BHUBANESWAR vs. DCIT, CIR.-12(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 413/KOL/2020[2013-14]Status: DisposedITAT Kolkata04 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey & Shri Girish Agrawalassessment Year: 2013-14 Milk Mantra Dairy Pvt. Ltd. Deputy Commissioner Of Pan: Aagcm1112L Income-Tax Vs. 7Th Floor, Z Tower, Patia Circle-12(1) Nandan Kanan Road, Kolkata. Bhubaneswar-751024. (Appellant) (Respondent) Present For: Appellant By : Shri Rajib Sharma & Shri Jai Somani, Ars Respondent By : Shri Sudipta Guha, Cit, Dr Date Of Hearing : 05.04.2022 Date Of Pronouncement : 04.07.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)-4, Kolkata In Appeal No. 491/Cit(A)-4/16-17 Dated 03.02.2020 Against The Assessment Order Of Dcit, Circle-12(1), Kolkata Passed U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”) Dated 13.01.2017. 2. There Is A Delay Of 73 Days In Filing The Present Appeal For Which A Petition For Condonation Of Delay Is Placed On Record. From The Condonation Petition, We Note That The Present Appeal Ought To Have Been Filed On Or Before 17.04.2020 Which Falls During The Lockdown Period On Account Of Pandemic Of Covid-19. It Is Requested By The Assessee That Since It Is Prevented By Sufficient & Reasonable Cause, The Delay Of 73 Days In Filing The Appeal May Be Condoned & Appeal Be Admitted For Meritorious Disposal. We Have Heard Both The Sides & Find That Vide Order Dated 10.01.2022, Hon’Ble Supreme Court Has Directed That The Period From 15.03.2020 To 28.02.2022 Is To Be Excluded For The Purpose Of Computing The 2 Milk Mantra Dairy (P) Ltd. A.Y. 2013-14 Limitation Period During The Covid-19 Pandemic. Further, A Period Of 90 Days Is Allowed After 28.02.2022 Vide Same Order. Considering The Facts & The Explanation Of The Assessee, We Condone The Delay In Filing The Appeal & Admit It For Adjudication.

For Appellant: Shri Rajib Sharma & Shri Jai Somani, ARsFor Respondent: Shri Sudipta Guha, CIT, DR
Section 143(3)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Milk Mantra Dairy Pvt. Ltd. Deputy Commissioner of PAN: AAGCM1112L Income-tax Vs. 7th floor, Z Tower, Patia Circle-12(1) Nandan Kanan Road, Kolkata. Bhubaneswar-751024. (Appellant) (Respondent) Present for: Appellant by : Shri Rajib Sharma & Shri Jai Somani, ARs Respondent by : Shri Sudipta Guha, CIT, DR Date of Hearing : 05.04.2022 Date of Pronouncement : 04.07.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is ari…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2772/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2771/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1032/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1029/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 3 1031/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 4 1032/Ahd/2013 2004-05 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 5. 2771/Ahd/20…

M/S GLOBAL ASSOCIATES,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed

ITA 602/BANG/2015[2005-06]Status: DisposedITAT Bangalore30 Sept 2021AY 2005-06

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2005-06

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Sankar Ganesh, D.R
Section 143Section 143(3)Section 147Section 148Section 151Section 151(2)

…ITA No.602/Bang/2015 M/s. Global Associates, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Global Associates No.14, Geneva House Deputy Commissioner of Cunningham Road Income-tax Vs. Bangalore 560 052 Central Circle-1(4) Bengaluru PAN NO :AAGFG0074L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Sankar Ganesh, D.R. Date of Hearing : 08.09.2021 Date of Pronouncement : 30.09.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The a…

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…g the registration under section 12AA of the Act. The reliance was placed on the following case laws : • Hind Charitable Trust Vs. Principal Commissioner of Income Tax, (Central), Lucknow [2018] 93 Taxmann.com 483(All.) • CIT Vs. SPL’S Siddhartha Ltd. [2012] 17 Taxmann.com 138 (Delhi) • Kalinga Institute of Industrial Technology Vs. CIT [ 2011] 336 ITR 389 (Orissa) 5.5 The Ld. Pr. CIT observed that a detailed show cause notice had been issued to the assessee which was based on the statement, documents and evidence etc. collected during the search and post search proceedings and also on perusal of the return and…

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…g the registration under section 12AA of the Act. The reliance was placed on the following case laws : • Hind Charitable Trust Vs. Principal Commissioner of Income Tax, (Central), Lucknow [2018] 93 Taxmann.com 483(All.) • CIT Vs. SPL’S Siddhartha Ltd. [2012] 17 Taxmann.com 138 (Delhi) • Kalinga Institute of Industrial Technology Vs. CIT [ 2011] 336 ITR 389 (Orissa) 5.5 The Ld. Pr. CIT observed that a detailed show cause notice had been issued to the assessee which was based on the statement, documents and evidence etc. collected during the search and post search proceedings and also on perusal of the return and…

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…g the registration under section 12AA of the Act. The reliance was placed on the following case laws : • Hind Charitable Trust Vs. Principal Commissioner of Income Tax, (Central), Lucknow [2018] 93 Taxmann.com 483(All.) • CIT Vs. SPL’S Siddhartha Ltd. [2012] 17 Taxmann.com 138 (Delhi) • Kalinga Institute of Industrial Technology Vs. CIT [ 2011] 336 ITR 389 (Orissa) 5.5 The Ld. Pr. CIT observed that a detailed show cause notice had been issued to the assessee which was based on the statement, documents and evidence etc. collected during the search and post search proceedings and also on perusal of the return and…

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

ITA 1331/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1330/Ahd/2019 & CO No. 184/Ahd/2019 िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2010-11 िनधा"रण िनधा"रण वष" वष" Income-Tax Officer, Jasmine Jayendrabhai Thakkar, Ward-2(2)(2), Vs 4/94, Sundernagar Flats, Ahmedabad Nr. Manish Hall , Naranpura, Ahmedabad – 380 013 PAN : ADYPT 9076 C "" यथ"/ (Respondent/ अपीलाथ"/ (Appellant) Cross-Objector) ITA No. 1331/Ahd/2019 & CO No. 18…

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

ITA 1330/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1330/Ahd/2019 & CO No. 184/Ahd/2019 िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2010-11 िनधा"रण िनधा"रण वष" वष" Income-Tax Officer, Jasmine Jayendrabhai Thakkar, Ward-2(2)(2), Vs 4/94, Sundernagar Flats, Ahmedabad Nr. Manish Hall , Naranpura, Ahmedabad – 380 013 PAN : ADYPT 9076 C "" यथ"/ (Respondent/ अपीलाथ"/ (Appellant) Cross-Objector) ITA No. 1331/Ahd/2019 & CO No. 18…

ACIT CIR. 12(1)(2), MUMBAI vs. BHARTI AXA LIFE INSURANCE COMPANY LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08
Section 143(3)Section 147Section 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ACIT CIR, 12(1)(2) Vs. M/s. Bharti Axa Life Room No.128D, 1st Floor Insurance Company Ltd., Unit No.601 & 602, 5th Aayakar Bhawan Churchgate, Floor, Raheja Titanium Mumbai – 400 020 W.E. Highway, Goregaon East, Mumbai – 400 063 PAN/GIR No. AACCB7227P (Appellant) .. (Respondent) CO No.63/Mum/2020 (Arising out of ITA No.2930/Mum/2019) (Assessment Year :2007-08) M/s. Bharti Axa Life Vs. ACIT CIR, 12(1)(2) Room No.128D, 1st Floor Insurance Company Ltd., Aayakar Bhawan Unit No.601…

SHANKER TRADEX PVT. LTD.,DELHI vs. ITO WARD 23(1), NEW DELHI

Appeal of the assessee is allowed on this issue keeping all other issues and unadjudicated

ITA 7583/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Nov 2020AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. Ito, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi Pan: Aaics8635G (Appellant) (Respondent)

For Appellant: Shri Manorath Tyagi, AdvFor Respondent: Shri R. K. Gupta, Sr. DR
Section 143Section 147Section 151(2)Section 263Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―SMC-2‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. ITO, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi PAN: AAICS8635G (Appellant) (Respondent) Assessee by : Shri Manorath Tyagi, Adv Revenue by: Shri R. K. Gupta, Sr. DR Date of Hearing 04/11/2020 Date of pronouncement 10/11/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by assessee against the order of Commissioner of income tax (appeals) – XXV, New Delhi…

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CIT v. SPL's Sidhartha Ltd. (17 Taxmann.com 138) — Cited in 35 Judgments | BharatTax