CIT vs. Delhi Gymkhana Club Limited (2011) 339 ITR 525; and CIT v. Talangang Cooperative Group Housing Society Ltd.

195 Taxmann 110High Court2010#12345 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing CIT vs. Delhi Gymkhana Club Limited (2011) 339 ITR 525; and CIT v. Talangang Cooperative Group Housing Society Ltd.

Happy Home Co-Operative Housing Soc. Ltd., Mumbai vs. ITO 25 (2)(4), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 5248/MUM/2018[2013-14]Status: DisposedITAT Mumbai21 Jun 2021AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year: 2013-14 M/S Happy Home Co-Operative I.T.O. – 25 (2)(4), Housing Society Limited, Room No. 503, C-10, Pratyaksh Happy Homes Chs Ltd., Kar Bhawan, Bandra Kurla Nehru Road, Opp. Jal Hotel, Vs. Complex, Bandra (East), Vile Parle (East), Mumbai - 400051 Mumbai - 400057 Pan: Aaaah4036N (Appellant) (Respondent) Assessee By : Shri Piyush Chaturvedi (Ar) Revenue By : S/Shri Gurbinder Singh & Satya Pinisetty (Drs) Date Of Hearing: 26/03/2021 Date Of Pronouncement: 21/06/2021

For Appellant: Shri Piyush Chaturvedi (AR)For Respondent: S/Shri Gurbinder Singh and Satya

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s Happy Home Co-operative I.T.O. – 25 (2)(4), Housing Society Limited, Room No. 503, C-10, Pratyaksh Happy Homes CHS Ltd., Kar Bhawan, Bandra Kurla Nehru Road, Opp. Jal Hotel, Vs. Complex, Bandra (East), Vile Parle (East), Mumbai - 400051 Mumbai - 400057 PAN: AAAAH4036N (Appellant) (Respondent) Assessee by : Shri Piyush Chaturvedi (AR) Revenue by : S/Shri Gurbinder Singh and Satya Pinisetty (DRs) Date of Hearing: 26/03/2021 Date of…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. CIT(A)- 1, Noida

In the result appeal of the assessee is allowed

ITA 3783/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. CIT(A)- 1, Noida

In the result appeal of the assessee is allowed

ITA 3782/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. CIT(A)- 1, Noida

In the result appeal of the assessee is allowed

ITA 3781/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. ITO, Exemption Ward, Ghaziabad

In the result appeal of the assessee is allowed

ITA 2010/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. ITO, Exemption Ward, Ghaziabad

In the result appeal of the assessee is allowed

ITA 2009/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

Swarn Jayanti Rail Nagar Flat Owners Association, Noida vs. ITO, Exemption Ward, Ghaziabad

In the result appeal of the assessee is allowed

ITA 2008/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Amit Shukla

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri C.P. Singh, Sr.DR
Section 11Section 12ASection 143(3)Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.: -2008, 2009, 2010/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar ITO, Exemption Ward, Flat Owners Association, Ghaziabad vs. A-1, Sector -50 NOIDA – 201307 (Appellant) (Respondent) ITA Nos. 3781,3782,3783/Del/2018 A.Y.s: 2012-13, 2013-14, 2014-15 Swarn Jayanti Rail Nagar Commissioner of Income Flat Owners Association, Tax (Appeal) – 1, Vs. A-1, Sector -50 Noida NOIDA – 201307 (Appellant) (Respondent) Stay Nos. 558,559,560,561,562, 563/Del/2018 (In ITA Nos. 2008, 3781, 2009, 3782…

ADIT (E), New Delhi vs. M/S. India Habitat Centre, New Delhi

Appeal of the revenue is dismissed

ITA 4024/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Apr 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiadit (E), India Habitat Centre, Inv. Circle-I, Lodhi Road, Vs. New Delhi New Delhi Pan:Aaati0499M (Appellant) (Respondent)

For Appellant: Sh. Amit Jain, Sr. DRFor Respondent: Sh. Suresh Anantharaman, CA
Section 11Section 12ASection 143(2)Section 2(15)Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ADIT (E), India Habitat Centre, Inv. Circle-I, Lodhi Road, Vs. New Delhi New Delhi PAN:AAATI0499M (Appellant) (Respondent) Assessee by : Sh. Amit Jain, Sr. DR Respondent by: Sh. Suresh Anantharaman, CA Date of Hearing 25/02/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. This is appeal filed by the revenue against the order dated 14.05.2012 of the 1. ld CIT(A)-XXI, New Delhi for the Assessment Year 2009-10. The revenue has raised the followi…