How many judgments cite CIT v. Sree Narayana Chandrika Trust?

23 judgments on BharatTax cite CIT v. Sree Narayana Chandrika Trust (212 ITR 456), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Sree Narayana Chandrika Trust come up under?

It is most often cited in judgments turning on Section 143(3), Section 10(22A), Section 11, Section 119, Section 12, Section 12AA.

CIT v. Sree Narayana Chandrika Trust

212 ITR 456High Court1995#5008 most cited

What is CIT v. Sree Narayana Chandrika Trust authority for?

The High Court decision in CIT v. Sree Narayana Chandrika Trust (1995) 212 ITR 456 (Ker) is cited in support of the proposition that a trust may not be eligible for exemption under section 10(23C)(iiiad) if it derives income from business activities, such as running a theatre.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Sree Narayana Chandrika Trust · 212 ITR 456 · section 10(23C)(iiiad) · charitable trust exemption · business income of trust · Geethangali Theatre income · educational purposes · trust running business · exemption denial · exemption eligibility

Sections most often in play

Section 143(3)Section 10(22A)Section 11 Section 119 Section 12 Section 12AA Section 13 Section 148

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessment cancellation of registration

Judgments citing CIT v. Sree Narayana Chandrika Trust

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 877/KOL/2025[2010-2011]Status: DisposedITAT Kolkata03 Dec 2025AY 2010-2011

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

…312014 and the order has got time barred and it is illegal. In support of his proposition, appellant has cited the following judgments/decisions. I. Slate of Andhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons - 2008 TMI- 3777 (P &HHC) 7. M/s. Dilip Mohan Seth vs. no - ITA…

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 878/KOL/2025[2011-2012]Status: DisposedITAT Kolkata03 Nov 2025AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.873 and 874/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Maruthi Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAKFM3588P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Red…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.868 and 869/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATC4041P Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Redd…

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.862 and 863/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Marri Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN : AABTM9670R Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy…

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

NEHA DIWAN,HINDMOTOR vs. ITO WARD - 23(1), HOOGHLY

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 68

…he alleged modus operandi of accommodation entry or cash rotation. The assessee has further relied upon the following judicial pronouncements: i. State of Andhra Pradesh vs. M. Ramakrishtaiah & Co. - 93 STC 406 (SC) ii. CIT vs. Shri Narayani Chandrika Trust - 212 ITR 456 (Ker) iii. Government of Wood Works vs. State of Kerala 69 STC 62 referring to the decision and observations of Apex Court in the case of B. J. Shelat vs. State of Gujrat iv. The Hon'ble West Bengal Taxation Tribunal’s decision in the case of Mafatlal Industries Ltd. & Another vs. CTO & Others- 101 STC 461 v. Shanti Lal Ghodawat & Ors. Vs. ACIT -…

NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

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

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…

M/S. B.BANAMBER & CO.,CUTTACK vs. CIT, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is dismissed as per the direction indicated above

ITA 404/CTK/2014[2009-10]Status: DisposedITAT Cuttack29 Mar 2022AY 2009-10

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 M/S. B.Banamber & Co., M/S. B.Banamber & Co., Vs. Cit, Bhubaneswar Cit, Bhubaneswar Bhairabi Sahi, Talcher. Bhairabi Sahi, Talcher. Pan No.Aadfb 2121 Q Pan No.Aadfb 2121 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri S.N..Sahu & Somanath Sahu S.N..Sahu & Somanath Sahu, Ars Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 10/3/ 20 / 2022 Date Of Pronouncement : 29/ /3/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: S/Shri S.N..Sahu, & Somanath SahuFor Respondent: Shri M.K.Goutam

Section 143Section 143(3)Section 263Section 44A

…e and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. This should be done within the prescribed period. Case laws referred : a. CIT Vs. Shree Narayan Chandrika Trustee 212 ITR 456 (Ker) b. Shelat (B. J.) State of Guj'rat AIR 1978 SC 1109. 4. That once learned AO has resorted to estimate by way of adhoc disallowance of expenses claimed, it is an implied way of rejection of accounts. There can be no further addition relying on the same accounts. Case laws cited : a. Teja Construction - 129 TTJ - 57 b. Indwell Construction Vs…

DHARMAPRAKASHA RAJANAHALLI RAMASETTY EDUCATIONAL TRUST,DAVANAGERE vs. THE INCOME TAX OFFICER, WARD -2, DAVANAGERE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 898/BANG/2019[2010-11]Status: DisposedITAT Bangalore25 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: --- None ---For Respondent: Dr.Ganesh R.Ghale, Standing Council for DR

Section 10

…lied on the following judgments :- (i) Aditanar Educational Institution 244 ITR 310 SC (ii) Vanita Vishram Trust v. CCIT 327 ITR 121 Bom (iii) DDIT v. Shanti Devi Progressive Education Society 340 ITR 320 Del. (iv) CIT v. Sree Narayana Chandrika Trust [(1995) 212 ITR 456 (Ker.)] (v) Brahmin Educational Society v. ACIT [(1997) 227 ITR 317 (Ker.)] 6. The Assessing Officer did not accept the contention of the assessee and has not granted exemption u/s 10(23C)(iiiad) by stating that the trust is not existing solely for education purposes as the trust is running Geethangali Theatre deriving income from business. Fur…

M/S. KHAITAN WINDING WIRE PVT. LTD., ,KOLKATA vs. ACIT, CIRCLE - 4(1) , KOLKATA

Appeal is allowed in above terms

ITA 2546/KOL/2018[2009-10]Status: DisposedITAT Kolkata05 Feb 2020AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Arjun Lal Saini

Section 147

…312014 and the order has got time barred and it is illegal. In support of his proposition, appellant has cited the following judgments/decisions. I. Slate ofAndhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons - 2008 TMI- 3777 (P &HHC) 7. M/s. Dilip Mohan Seth vs. no -…

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