Commissioner of Income Tax, Gandhinagar v. Gujarath Maritime Board

123 Taxmann.com 35High Court2021#14781 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 12AASection 13(1)(c)Section 13(8)Section 2(15)

Issues it is cited on

section 13(1)registration under section 12asection 12aasection 12asection 12section 11section 13opportunity of being heardpersoncompanyindiabusiness

Judgments citing Commissioner of Income Tax, Gandhinagar v. Gujarath Maritime Board

Icg-Iisu Alumnae Association-Bandhan, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 923/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2025

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

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Ajey Malik, CIT-DR (Thru:V.C.)
Section 12ASection 13(1)Section 254

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 923/JP/2024 u/s 12AA of the Income Tax Act, 1961 fu/kZkj.ko"kZ@AssessmentYear : N.A. cuke ICG-IISU Alumnae Association-Bandhan The CIT Gurukul Marg, S.F.S. Mansarovar Vs. (Exemption) Jaipur – 303 020 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCI8365L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev Sog…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R
Section 12ASection 143(2)Section 153(9)

…sions of 12AB(4)(ii) of the act. 13. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…sions of 12AB(4)(ii) of the act. 13. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…dra Trust, Bangalore Page 4 of 17 13. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not pro…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income-Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…dra Trust, Bangalore Page 4 of 17 13. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not pro…

Zila Paryawarn Sudhar Samiti, Jhunjhunu vs. CIT(Exemption), Jaipur

In the result, the appeal of the assessee is allowed

ITA 3/JPR/2021[2020-21]Status: DisposedITAT Jaipur11 Mar 2022AY 2020-21
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Sanjay Dhariwal. CIT
Section 12ASection 2(15)Section 5

…1 M/s. Zila Paryawarn Sudhar Samiti, Jhunjhunu, vs CIT (Exemptions), Jaipur आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 03/JP/2021 fu/kZkj.k o"kZ@Assessment Year :/ Under Section 12AA of I.T. Act, 1961 cuke Zila Paryawarn Sudhar Samiti The CIT(Exemption) Vs. Ward No. 37, in front of Govt. Primary Jaipur Mahal School, Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATJ 53…

Commissioner of Income Tax, Gandhinagar v. Gujarath Maritime Board (123 Taxmann.com 35) — Cited in 6 Judgments | BharatTax