DCIT (Exemptions) v. Chennai Kammavar Trust

166 ITD 196Income Tax Appellate Tribunal2017#16919 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Judgments citing DCIT (Exemptions) v. Chennai Kammavar Trust

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

…t and income and expenditure account is to be recasted by applying correct method. The ITAT CHENNAI BENCH 'C' in the case of Deputy Commissioner of Income-tax (Exemptions)-II, Chennai v. Chennai Kammavar Trust [2017] 81 taxmann.com 365 (Chennai Trib.)/[2017] 166 ITD 196 (Chennai - Trib.)/[2017] 187 TTJ 674 (Chennai - Trib.) [11-05-2017] decided similar issue and held as under- "6. We have heard both the parties and perused the material on record. The issue before us is whether, on the facts and circumstances of the case and having regard to the terms of the Trust Deed, it can be said that the activities carried…

Samyukta Gowda Saraswatha Sabha, Chennai vs. ITO Ward 4, Chennai

In the result, the appeals of the Assessee in ITA

ITA 2837/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Mar 2022AY 2014-15

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 11Section 11ASection 12ASection 143(3)Section 2(15)

…e Assessee preferred an appeal before the CIT(A). 4. The CIT(A) after considering the Proviso to Section 2(15) of the Act and also the decision of the Co-ordinate Bench of the Tribunal in the case of DCIT (Exemptions) Vs. Chennai Kammavar Trust reported in 166 ITD 196 confirmed the action of the Assessing Officer for denying the claim of exemption u/s.11 of the Act. The CIT(A) also denied the claim of exemption in regard to corpus donation. Aggrieved, the Assessee preferred an appeal before the Tribunal. 5. The Assessee before us, first of all stated that the issue is covered by the decision of the Hon’ble…

Samyukta Gowda Saraswatha Sabha, Chennai vs. ITO Ward 4, Chennai

In the result, the appeals of the Assessee in ITA

ITA 2836/CHNY/2018[2013-14]Status: DisposedITAT Chennai09 Mar 2022AY 2013-14

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 11Section 11ASection 12ASection 143(3)Section 2(15)

…e Assessee preferred an appeal before the CIT(A). 4. The CIT(A) after considering the Proviso to Section 2(15) of the Act and also the decision of the Co-ordinate Bench of the Tribunal in the case of DCIT (Exemptions) Vs. Chennai Kammavar Trust reported in 166 ITD 196 confirmed the action of the Assessing Officer for denying the claim of exemption u/s.11 of the Act. The CIT(A) also denied the claim of exemption in regard to corpus donation. Aggrieved, the Assessee preferred an appeal before the Tribunal. 5. The Assessee before us, first of all stated that the issue is covered by the decision of the Hon’ble…

Samyukta Gowda Saraswatha Sabha, Chennai vs. ITO Ward 4, Chennai

In the result, the appeals of the Assessee in ITA

ITA 2835/CHNY/2018[2012-13]Status: DisposedITAT Chennai09 Mar 2022AY 2012-13

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 11Section 11ASection 12ASection 143(3)Section 2(15)

…e Assessee preferred an appeal before the CIT(A). 4. The CIT(A) after considering the Proviso to Section 2(15) of the Act and also the decision of the Co-ordinate Bench of the Tribunal in the case of DCIT (Exemptions) Vs. Chennai Kammavar Trust reported in 166 ITD 196 confirmed the action of the Assessing Officer for denying the claim of exemption u/s.11 of the Act. The CIT(A) also denied the claim of exemption in regard to corpus donation. Aggrieved, the Assessee preferred an appeal before the Tribunal. 5. The Assessee before us, first of all stated that the issue is covered by the decision of the Hon’ble…

Samyukta Gowda Saraswatha Sabha, Chennai vs. ITO Ward 4, Chennai

In the result, the appeals of the Assessee in ITA

ITA 2834/CHNY/2018[2010-11]Status: DisposedITAT Chennai09 Mar 2022AY 2010-11

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 11Section 11ASection 12ASection 143(3)Section 2(15)

…e Assessee preferred an appeal before the CIT(A). 4. The CIT(A) after considering the Proviso to Section 2(15) of the Act and also the decision of the Co-ordinate Bench of the Tribunal in the case of DCIT (Exemptions) Vs. Chennai Kammavar Trust reported in 166 ITD 196 confirmed the action of the Assessing Officer for denying the claim of exemption u/s.11 of the Act. The CIT(A) also denied the claim of exemption in regard to corpus donation. Aggrieved, the Assessee preferred an appeal before the Tribunal. 5. The Assessee before us, first of all stated that the issue is covered by the decision of the Hon’ble…

DCIT (Exemptions) v. Chennai Kammavar Trust (166 ITD 196) — Cited in 5 Judgments | BharatTax