Commissioner of Income-tax v. Simla Chandigarh Diocese Society

318 ITR 96High Court2009#17636 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 11(2)(a)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 153A

Judgments citing Commissioner of Income-tax v. Simla Chandigarh Diocese Society

ACIT, Chennai vs. Chettinad Academy of Research and Education, Chennai

In the result, the appeal of the revenue is dismissed

ITA 1444/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Nov 2025AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 11Section 11(2)(a)Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 153A

…isallowed the claim of application in respect of the depreciation, it filed a revised Form 10 enhancing the claim. The very intention of the assessee is to accumulate the surplus for the subsequent years. As per the ratio laid down in the Judgment reported in 318 ITR 96 [ cited supra], modified Form 10 may be furnished in the course of assessment proceedings and there is no specific bar prohibiting the assessee from modifying the figure of application. The order passed by the Tribunal as well as the Commissioner of Income Tax (Appeals) are just and proper. 10. In these circumstances, we do not find any ground muc…

DCIT (E), C-2, Chandigarh vs. M/S Aggarwal Vidya Pracharni Sabha, Faridabad

Appeal of the Revenue is dismissed

ITA 207/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh04 Oct 2018AY 2014-15
For Appellant: NoneFor Respondent: Smt. Chandrakanta
Section 11Section 11(1)Section 11(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, डा. बी.आर.आर. कुमार, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM आयकर अपील सं./ ITA No. 207/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 DCIT (Exemption) बनाम M/s Aggarwal Vidya Circle-2, Chandigarh Pracharni Sabha, Tigaon Road, Ballabgarh, Faridabad "थायी लेखा सं./PAN No: AABTA3409Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Smt. Chandrakanta सुनवाई क" तार"ख/Date of Hearing : 25/0…

Maharaja Ranjit Singh War Museum Society, Ludhiana vs. Income Tax Officer, (Examption), Jalandhar

In the result, the assessee’s appeal is partly allowed

ITA 618/ASR/2017[2014-15]Status: DisposedITAT Amritsar28 Aug 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. Sunil Kumar Mukhi, AdvocateFor Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 11(1)(a)Section 11(3)Section 11(3)(d)Section 12ASection 139Section 143(3)

…at any time during the assessment proceedings, applied for accumulation of any part of the unapplied income of Rs.32.43 lacs, and which is a must (CIT v. Nagpur Hotel Owner’s Association [2001] 247 ITR 201 (SC); CIT v. Simla Chandigarh Diocese Society [2009] 318 ITR 96 (P&H) – both referred to by the 18 Maharaja Ranjit Singh War Museum Society v. ITO AO). The orders by the Revenue authorities are sans any finding on this. Two, even if there is no such application, or no valid accumulation or set apart, the assessee being obliged to apply its income up to 85% thereof, only the same could be subject to tax as its…

M/S. Ezma Foundation, Bhubaneswar vs. ACIT(Exemption Circle), Bhubaneswar

Appeal of the assessee is allowed

ITA 427/CTK/2015[2011-12]Status: DisposedITAT Cuttack03 Aug 2017AY 2011-12
For Appellant: Shri A.P.Mishra, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)Section 25Section 80G

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.427/CTK/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/s Ezma Foundation, Vs. ACIT(Exemption Circle), At: Room No.308, Block-A, Aayakar Bhawan, Annex, Forest Park, Nirmala Plaza, Vanivihar, Bhubaneswar Forest Park, Bhubaneswar Odisha-751009 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AACCE 3820 F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee by : Shri A.P.Mishra, AR राजस्व की ओर से /Revenue by : Shri A.K.Mohapa…

Asstt CIT (E) -I(1), Mumbai vs. K.J.Somaiya Trust, Mumbai

The appeal of the Revenue is dismissed

ITA 3774/MUM/2015[2008-09]Status: DisposedITAT Mumbai05 Jan 2016AY 2008-09

Bench: Shri Joginder Singh, Assessment Year: 2008-09

Section 11(6)

…pon the decision in the case of CIT vs Institute of Banking (264 ITR 110)(Bom.), CIT vs Maharana of Mebar Charitable Foundaton (164 ITR 439) (Raj.), CIT vs Plot Swetamber Murtipujak Jain Mandal (211 ITR 293)(Guj.) and CIT vs Shimla Chandigarh Diocese Society (318 ITR 96) (P & H). My attention was also invited to the written submission filed before the ld. Commissioner of Income Tax (Appeals) and para-6, page -11 of the impugned order. On the other hand, the ld. DR, defended the conclusion arrived at in the impugned order by contending that no formal ground was raised by the assessee, therefore, the ld. Commission…

Commissioner of Income-tax v. Simla Chandigarh Diocese Society (318 ITR 96) — Cited in 5 Judgments | BharatTax