CIT v. Western India Chamber of Commerce Ltd.

13 ITR 67High Court#16622 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. Western India Chamber of Commerce Ltd.

Asstt. CIT (E)-1(1), Mumbai vs. All India Rubber Industries Association, Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing Officer is directed to allow the benefit of Sec

ITA 2108/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 Sept 2020AY 2015-16

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Michael Jerald
Section 11Section 12ASection 2(15)Section 25

…it is not necessary that the object must benefit the whole of mankind. It is sufficient if the intention is to benefit a section of the public. This view was taken by the jurisdictional High Court in the case of CIT vs Western India Chambers of Commerce Ltd. 13 ITR 67 (Bom.). The decision of the Gujarat High Court relied upon by the revenue authorities is not relevant in the facts of the present case. In that case distribution of property amongst members was permitted. Whereas in the present case it is not permitted. In my opinion, facts of the present are covered by the decision of the jurisdictional High Court…

Confederation of Indian Textile Industry, Mumbai vs. ITO (E) 1(2), Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing

ITA 2435/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Confederation Of Indian Vs. Ito(E)(1)(2), Mumbai Textile Industry 1508, Maker Chamber V-221 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaact0174H (Appellant) .. (Respondent)

Section 11Section 12ASection 143(3)Section 25

…it is not necessary that the object must benefit the whole of mankind. It is sufficient if the intention is to benefit a section of the public. This view was taken by the jurisdictional High Court in the case of CIT vs Western India Chambers of Commerce Ltd. 13 ITR 67 (Bom.). The decision of the Gujarat High Court relied upon by the revenue authorities is not relevant in the facts of the present case. In that case distribution of property amongst members was permitted. Whereas in the present case it is not permitted. In my opinion, facts of the present are covered by the decision of the jurisdictional High Court…

All India Rubber Industries Association, Mumbai vs. Asst CIT (E)1(1), Mumbai

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding by Assessing Officer that the decision of the jurisdictional High Court in the case of "CIT V/s Western India Chamber of Commerce Ltd 13 ITR 67 (Bom)" was not applicable to the assessee and failing to appreciate the distinguishing facts from the decision of the Gujrat High Court in the "Ahmedabad Mill Owners Association Case (106 ITR 725) (Guj)". and erroneously concluding that the assessee was not formed with the object of general public utility and holding that it was a "mutual associat…

All India Rubber Industries Association, Mumbai vs. ADIT (E) II(2), Mumbai

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding by Assessing Officer that the decision of the jurisdictional High Court in the case of "CIT V/s Western India Chamber of Commerce Ltd 13 ITR 67 (Bom)" was not applicable to the assessee and failing to appreciate the distinguishing facts from the decision of the Gujrat High Court in the "Ahmedabad Mill Owners Association Case (106 ITR 725) (Guj)". and erroneously concluding that the assessee was not formed with the object of general public utility and holding that it was a "mutual associat…

All India Rubber Industries Association, Mumbai vs. ITO (E) 1(1), Mumbai

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…by misapplying CBDT circular No 11/2008 and disregarding the submissions made by the assessee (ii) by confirming the finding by Assessing Officer that the decision of the jurisdictional High Court in the case of "CIT V/s Western India Chamber of Commerce Ltd 13 ITR 67 (Bom)" was not applicable to the assessee and failing to appreciate the distinguishing facts from the decision of the Gujrat High Court in the "Ahmedabad Mill Owners Association Case (106 ITR 725) (Guj)". and erroneously concluding that the assessee was not formed with the object of general public utility and holding that it was a "mutual associat…

CIT v. Western India Chamber of Commerce Ltd. (13 ITR 67) — Cited in 5 Judgments | BharatTax