Commissioner of Income-tax v. Future Corporate Resources Ltd.

284 Taxmann 122High Court2020#24221 most cited

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 11 Section 11(2)Section 11(3)Section 12A Section 143(3)Section 263 Section 69-C Section 80G

Judgments citing Commissioner of Income-tax v. Future Corporate Resources Ltd.

Shri Multanchand Bora Trust, Pune vs. ACIT, Exemption, Circle- Aurangabad, Aurangabad

In the result, the Appeal of the assessee is partly allowed

ITA 1312/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

Section 143(3)Section 263Section 80G

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1312/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, s. Commissioner of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. PAN: AAFTS3329F Appellant/ Assessee Respondent / Revenue Assessee by Shri Shrenik Gandhi Revenue by Shri Amit Bobde –CIT(DR) Date of hearing 11/09/2025 Date of pronouncement 09/12/2025 आदेश/ ORDER PE…

Matrabhav Trust, Mumbai vs. Pr Commissioner of Income Tax-17, Mumbai

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

ITA 872/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Jul 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalematrabhav Trust Vs. Pr. Cit – 17 5Th Floor, Sunteck Room No. 120, 1St Floor, Centre, 37 40 Kautilya Bhavan G Subhash Road, Vile Block, Bandra Kurla Parle (East) Complex, Bandra(E), Mumbai-400057. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadtm5199F Appellant .. Respondent Appellant By : Shri.Rakesh Joshi.Ar Respondent By : Shri .A.B. Koli.Dr Date Of Hearing 21.07.2022 Date Of Pronouncement 27.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Passed By The Pr. Commissioner Of Income Tax 17, Mumbai U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Rakesh Joshi.ARFor Respondent: Shri .A.B. Koli.DR

Section 115BSection 143(2)Section 143(3)Section 263

….IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Matrabhav Trust Vs. Pr. CIT – 17 5th Floor, Sunteck Room No. 120, 1st Floor, Centre, 37 40 Kautilya Bhavan G Subhash Road, Vile Block, Bandra Kurla Parle (East) Complex, Bandra(E), Mumbai-400057. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADTM5199F Appellant .. Respondent Appellant by : Shri.Rakesh Joshi.AR Respondent by : Shri .A.B. Koli.DR Date of Hearing 21.07.2022 Date of Pronouncement 27.07.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee h…

B.Gupteswar Patra, Nabarangpur vs. Principal CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 64/CTK/2021[2013-14]Status: DisposedITAT Cuttack06 Apr 2022AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14

For Appellant: Shri N. Anand RaoFor Respondent: Shri Manoj Kumar Goutam

Section 143(3)Section 148Section 263Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 B.Gupteswar Patra, B.Gupteswar Patra, Vs. Pr. CIT, Sambalpur Pr. CIT, Sambalpur M/s. Jai Hanuman Distributors, ai Hanuman Distributors, Gulipatna, Gulipatna, Umerkote, Umerkote, Nabarangpur PAN/GIR No. No.AWCPP 3854 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Sh…