Clestra Foundation v. ITO

169 Taxmann.com 46Reported decision2024#17012 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(1)Section 167B Section 154 Section 2(29C)Section 111A Section 112A Section 139(1)Section 147

Issues it is cited on

section 2(29c)section 167b section 167 section 112a section 115bac section 161 section 2(1)section 115jc section 164 section 111a section 112 section 111

Judgments citing Clestra Foundation v. ITO

DELOITTE EMPLOYEES WELFARE TRUST,MUMBAI vs. INCOME TAX OFFICER - WARD 22(1)(6), MUMBAI

ITA 6691/MUM/2025[2022-23]Status: DisposedITAT Mumbai05 Jan 2026AY 2022-23

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Ketan Ved a/w Shri NirajFor Respondent: Assessee by

Section 143(1)Section 164Section 164(1)Section 164(1)(iv)Section 167B

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 6691/Mum/2025 (Assessment Year: 2022-23) Deloitte Employees Welfare ITO, Ward-22(1)(6), Room No. 108, Piramal Chambers, Trust, 32nd Floor, Tower 3, One Lalbaug, Mumbai-400012 International Center, Senapati Vs. Bapat Marg, Elphinstone Road (West), Mumbai-400013. PAN: AABTD5205B Assessee -अपीलाथ" / Appellant Revenue - ""यथ" / Respondent : Assessee by : Shri Ketan Ved a/w Shri Niraj Sheth, AR Revenue by : Shri Ajit Kumar, Sr. DR (Virtually) 24.12.2025 Date of…

MALL OF JAIPUR OWNERS WELFARE ASSOCIATION,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 333/JPR/2025[2024-25]Status: DisposedITAT Jaipur11 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Mittal, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a

Section 139(1)Section 143(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 333/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2024-15 Mall of Jaipur Owners Welfare cuke The DCIT, Association Vs. Circle-6, Jaipur. Plot No. 01, Kuber Complex Scheme Gandhi Path, Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANAM9374M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee…

M V SUBRAMANIAN FAMILY TRUST,CHENNAI vs. ITO, NCW-1(1), CHENNAI

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

ITA 1087/CHNY/2025[2021-22]Status: DisposedITAT Chennai25 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1087/Chny/2025 िनधा"रण वष"/Assessment Year:2021-22 M/S. M V Subramanian Family The Income Tax Officer, Trust, Non-Corporate Ward 1(1), 10, Valliammai Achi Road, Vs. Chennai. Kotturpuram, Chennai – 600 085. Pan: Aaetm 9151C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Ashwin, Ca ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.08.2025

For Appellant: Shri Ashwin, CAFor Respondent: Ms. Anitha, Addl.CIT

Section 111ASection 112ASection 143(1)Section 154Section 2Section 234BSection 234C

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1087/CHNY/2025 िनधा"रण वष"/Assessment Year:2021-22 M/s. M V Subramanian Family The Income Tax Officer, Trust, Non-Corporate Ward 1(1), 10, Valliammai Achi Road, Vs. Chennai. Kotturpuram, Chennai – 600 085. PAN: AAETM 9151C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri Ashwin, CA ""यथ" क" ओर से/Respondent by : Ms.…

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER WARD 34(1)(1), BANDRA EAST MUMBAI

In the result, the appeal filed by the assessee for the AY

ITA 3130/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

For Appellant: Shri Anant N. Pai, CAFor Respondent: Shri Leyaqat Ali Aafaqui

Section 143Section 143(1)Section 154Section 167BSection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Income Tax Officer, 3128/Mum/2025 2021-22 Bhagirathi Enterprise Ward-34(1)(1), 16, Anjalina Apartment, Kautilya Bhavan, Sarojini Road Corner, Bandra Kurla Vile Parle (W), 3129/Mum/2025 2022-23 Complex, Mumbai-400056 Bandra East, [PAN: AACAB5181C] Mumbai-400051 3130/Mum/2025 2023-24 For Assessee : Shri Anant N. Pai, CA For Revenue : Shri Leyaqat Ali Aafaqui Date of Hearing : 24-06-2025 Date of Pronouncement : 27-06-2025 O R…

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER, WARD 34(1)(1), MUMBAI BANDRA EAST

In the result, the appeal filed by the assessee for the AY

ITA 3129/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

For Appellant: Shri Anant N. Pai, CAFor Respondent: Shri Leyaqat Ali Aafaqui

Section 143Section 143(1)Section 154Section 167BSection 2