COMMISSIONER OF INCOME TAX v. Rajasthan and Guajarati Charitable Foundation Poona

161 DTR 33Supreme Court of India2018#23018 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing COMMISSIONER OF INCOME TAX v. Rajasthan and Guajarati Charitable Foundation Poona

DCIT (E), NEW DELHI vs. M/S SMT. ANGOORI DEVI EDUCATIONAL & CULTURAL SOCIETY (REGD),, NEW DELHI

In the result appeal of the revenue is dismissed

ITA 3884/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Aug 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2011-12 Dcit (E) Vs. Smt. Angoori Devi Educational Circle 2 (1) & Cultural Society (Regd), New Delhi 88A, Pocket-1, Mayur Vihar, Phase-1, New Delhi – 110 091 Pan Aaata1505E (Appellant) (Respondent)

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Manoj Kumar Mahar

Section 11Section 12ASection 143(3)Section 70

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2011-12 DCIT (E) Vs. Smt. Angoori Devi Educational Circle 2 (1) & Cultural Society (Regd), New Delhi 88A, Pocket-1, Mayur Vihar, Phase-1, New Delhi – 110 091 PAN AAATA1505E (Appellant) (Respondent) Department by: Shri Manoj Kumar Mahar, Sr. DR Assessee by : Shri Manoj Kumar, CA Date of Hearing 08/08/2019 Date of 08/ 08/2019 pronouncement O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against impugned order dated 18.4.2016,…

DCIT, NEW DELHI vs. M/S. ANGOORI DEVI EDUCATIONAL & CURTURAL SOCIETY, NEW DELHI

Accordingly, appeal filed by the ld AO is dismissed

ITA 4886/DEL/2016[2012-13]Status: DisposedITAT Delhi05 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishidcit(E), Vs. Smt. Angoori Devi Circle-2(1), Educational & Cultural New Delhi Society, 88A, Pocket-1, Mayor Vihar, Phase-1, New Delhi Pan: Aaata1505E (Appellant) (Respondent)

For Appellant: Shri Vijay Kumar Goel, CAFor Respondent: Shri S. N. Pandey, Sr. DR

Section 11Section 12ASection 70Section 80

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT(E), Vs. Smt. Angoori Devi Circle-2(1), Educational & Cultural New Delhi Society, 88A, Pocket-1, Mayor Vihar, Phase-1, New Delhi PAN: AAATA1505E (Appellant) (Respondent) Revenue by : Shri S. N. Pandey, Sr. DR Assessee by: Shri Vijay Kumar Goel, CA Shri Manoj Kumar, CA Date of Hearing 14/05/2019 Date of pronouncement /07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the Id Deputy Commissioner of Income tax ( exemption) , Circle 2 (1),…

ITO (E) - 1(3), MUMBAI vs. FAYZ E HUSAYNI, MUMBAI

The appeal stands dismissed

ITA 3012/MUM/2018[2012-13]Status: DisposedITAT Mumbai16 May 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.Subramanian – Ld. ARFor Respondent: Chaudhary Arun Kumar Singh-Ld.DR

Section 11Section 12A

…ficit of earlier years. 2. The Ld. Authorized Representative for Assessee [AR], at the outset, submitted that first appellate authority followed the recent decision of Hon’ble Apex Court rendered in CIT Vs. Rajasthan & Gujarat Charitable Foundation & Others [161 DTR 33 SC] and therefore, no infirmity could be found in the same since the issued was squarely covered in assessee’s favor. The Ld. DR could not controvert the aforesaid fact. 3. Facts on record reveal that the assessee trust registered u/s 12A reflected deficit of Rs.236.44 Lacs during impugned AY and claimed carry forward of the same to subsequent yea…