Dawat Institute of Dawoodi Bohra Community v. ITO

22 SOT 359Income Tax Appellate Tribunal2008#19920 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2020.

Judgments citing Dawat Institute of Dawoodi Bohra Community v. ITO

M/S Mukand Lal College Society, Yamunanagar vs. ITO, Yamunanagar

In the result, appeal of the assessee is allowed

ITA 82/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh22 Jan 2020AY 2010-11

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT

Section 11Section 11(1)(a)Section 12ASection 143(1)

…'s claim for carryover of Rs.91,79,575/- on account of accumulated amount is erroneous and thus, not allowable. Here, the reliance is placed of the decision of Hon'ble ITAT, Mumbai Bench in the case of Dawat Institute of Dawoodi Bohra Community Vs. ITO [2008] 22 SOT 359 (Mum.). 5.11 Thus, the claim of excess of expenditure of year under consideration, i.e. Rs. 43,80,261/- is allowed for application against income of subsequent year but the claim of earlier years excess expenses for A.Ys. 2001-02 to 2010-11 which is neither in accordance with provisions of section 11(1)(a) and 11(2) nor based on the accounting as…

I.T.O. - (Exemptions) - 1(1), Mumbai vs. Empire Foundation, Mumbai

The appeal stands dismissed

ITA 6858/MUM/2018[2014-15]Status: DisposedITAT Mumbai05 Dec 2019AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.6858/Mum/2018 (िनधा"रण वष" / Assessment Year: 2014-15) Dcit (Exemption)-1(1) Empire Foundation Room No.506, 5Th Floor C/O. Vibgyor High बनाम/ Piramal Chambers, Lalbaug Motilal Nagar-1 Vs. Mumbai-400 012. Srirang Sabde Marg Goregaon (W), Mumbai-400 104. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaate-3549-C (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : None Revenue By : Shri Maurya Pratap – Ld. Dr

For Appellant: NoneFor Respondent: Shri Maurya Pratap – Ld. DR

Section 11(1)(a)Section 12ASection 143(3)

…e total income made by AO was set aside and allowed the appeal of the assessee ignoring the fact that on the same issue of accumulation of 15% of total income, the Hon'ble ITAT bench 'G' ,Mumbai in the case of Dawat Institute of Dawoodi Bohra Community [2008] 22 SOT 359 (Mumbai) for A.Y.2001-02 has held in a detailed judgment based on findings on judgment of Hon'ble Bombay High Court in the case of Institute of Banking Personnel Selection (2003) 264 ITR 110 (Born.) that the income can be accumulated u/s.11(1)(a) if something remained unspent but if the entire income has already been spent , the same is fully exem…

Bahadurlal Amritlal Jain Charitable Trust, Mumbai vs. ITO (Exemption) - 1(1), Mumbai

In the result, appeal filed by the assessee is treated as allowed for statistical purposes

ITA 5080/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: S/Shri B.R. Baskaran (Am) & Amarjit Singh (Jm)

Section 11Section 11(1)(a)Section 12A

…e for accumulation of income u/s 11(1)(a) of the Act on the capital gains portion also. 5. On the contrary, learned DR submitted that the learned CIT(A) has followed the decision rendered by the ITAT in the case of Dawat Institute of Dawoodi Bohra Community (22 SOT 359) in deciding the issue against the assessee. 6. In the rejoinder, learned AR submitted that the decision rendered in the case of Dawat Institute of Dawoodi Bohra Community (supra) does not deal with the accumulation of income arising out of sale of assets (capital gains) and hence the learned CIT(A) was not right in law in placing reliance on th…

M/S Sevasadan Orphanage and Training Institute, Bangalore vs. DDIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 971/BANG/2015[2011-12]Status: DisposedITAT Bangalore10 Nov 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S Sevasadan Orphanage & Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner Of Income-Tax (Exemption), Circle – 17(2), Bangalore. . Respondent

For Appellant: Shri S Venkatesan, C.AFor Respondent: Smt. Rukmani Attri, JCIT

Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s Sevasadan Orphanage and Training Institute, #347, Sarjapur Road, Koramangala, Bangalore-560 034. . Appellant Vs. The Dy. Commissioner of Income-tax (Exemption), Circle – 17(2), Bangalore. . Respondent Appellant by : Shri S Venkatesan, C.A Respondent by : Smt. Rukmani Attri, JCIT Date of Hearing : 09-11-2015 Date of Pronouncement : 10-11 -2015 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER The appeal is filed by the assessee. The appeal is directed…