CIT v. Vidya Sagar Educational Trust

315 ITR 298Reported decision2009#24573 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Vidya Sagar Educational Trust

GURU KRIPA RURAL DEVELOPMENT EDUCATIONAL AND RESEARCH TRUST ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX RANGE EXEMPTIONS , BANGALORE

In the result, all the three appeals filed by the assessee are allowed

ITA 401/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Jul 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

…. In view of this judgment no penalty is leviable as the order passed by the lower authorities is without merit. 08. In this regard, we may place reliance on the judgment of the Hon'ble jurisdictional High Court in CIT v. Vidya Sagar Educational Trust [(2009) 315 ITR 298], wherein the Hon'ble jurisdictional High Court on identical facts, was considering whether the assessee was required to file the return of income or not before 30.10.2001, There also the assessee was under the bonafide impression that the assessee was not required to file the return on or before 31.10.2001 as it had obtained exemption u/s.10(22)…

GURU KRIPA RURAL DEVELOPMENT EDUCATIONAL AND RESEARCH TRUST ,UDUPI vs. JOINT COMMISSIONER OF INCOME TAX RANGE EXEMPTIONS , HUBLI

In the result, all the three appeals filed by the assessee are allowed

ITA 400/BANG/2019[2014-15]Status: DisposedITAT Bangalore05 Jul 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

…. In view of this judgment no penalty is leviable as the order passed by the lower authorities is without merit. 08. In this regard, we may place reliance on the judgment of the Hon'ble jurisdictional High Court in CIT v. Vidya Sagar Educational Trust [(2009) 315 ITR 298], wherein the Hon'ble jurisdictional High Court on identical facts, was considering whether the assessee was required to file the return of income or not before 30.10.2001, There also the assessee was under the bonafide impression that the assessee was not required to file the return on or before 31.10.2001 as it had obtained exemption u/s.10(22)…

GURU KRIPA RURAL DEVELOPMENT EDUCATIONAL AND RESEARCH TRUST ,UDUPI vs. JOINT COMMISSIONER OF INCOME TAX RANGE EXEMPTIONS , HUBLI

In the result, all the three appeals filed by the assessee are allowed

ITA 399/BANG/2019[2013-14]Status: DisposedITAT Bangalore05 Jul 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

…. In view of this judgment no penalty is leviable as the order passed by the lower authorities is without merit. 08. In this regard, we may place reliance on the judgment of the Hon'ble jurisdictional High Court in CIT v. Vidya Sagar Educational Trust [(2009) 315 ITR 298], wherein the Hon'ble jurisdictional High Court on identical facts, was considering whether the assessee was required to file the return of income or not before 30.10.2001, There also the assessee was under the bonafide impression that the assessee was not required to file the return on or before 31.10.2001 as it had obtained exemption u/s.10(22)…

CIT v. Vidya Sagar Educational Trust (315 ITR 298) — Cited in 3 Judgments | BharatTax