DCIT v. Girdharilal Shewnarain Tantia Trust

199 ITR 15High Court1993#11232 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2017.

Judgments citing DCIT v. Girdharilal Shewnarain Tantia Trust

DCIT, Chennai vs. M/S. Tamil Nadu Cricket Association, Chennai

In the result, both the appeals of the Revenue as well as the cross-objections of the assessee are dismissed

ITA 2557/CHNY/2016[2012-13]Status: DisposedITAT Chennai31 May 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2556 & 2557/Mds/2016 & C.O. Nos.158 & 159/Mds/2016 (In Ita Nos.2556 & 2557/Mds/2016) "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13

For Appellant: Dr. Milind Madhukar Bhusari, CITFor Respondent: Shri V. Ravichandran, CA
Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2556 & 2557/Mds/2016 & C.O. Nos.158 & 159/Mds/2016 (in ITA Nos.2556 & 2557/Mds/2016) "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 The Deputy Commissioner of M/s Tamil Nadu Cricket Income Tax (Exemptions), v. Association, Chennai Circle, No.5, M.A. Chidambaram Stadium, Chennai - 600 034. Hostel Road, Chepauk, Chennai - 600 005.…

DCIT, Chennai vs. M/S. Tamil Nadu Cricket Association, Chennai

In the result, both the appeals of the Revenue as well as the cross-objections of the assessee are dismissed

ITA 2556/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 May 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2556 & 2557/Mds/2016 & C.O. Nos.158 & 159/Mds/2016 (In Ita Nos.2556 & 2557/Mds/2016) "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13

For Appellant: Dr. Milind Madhukar Bhusari, CITFor Respondent: Shri V. Ravichandran, CA
Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2556 & 2557/Mds/2016 & C.O. Nos.158 & 159/Mds/2016 (in ITA Nos.2556 & 2557/Mds/2016) "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 The Deputy Commissioner of M/s Tamil Nadu Cricket Income Tax (Exemptions), v. Association, Chennai Circle, No.5, M.A. Chidambaram Stadium, Chennai - 600 034. Hostel Road, Chepauk, Chennai - 600 005.…

Inter Church Service Association, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee is dismissed

ITA 1253/CHNY/2014[2008-09]Status: DisposedITAT Chennai05 Feb 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1253/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S Inter Church Service Association, The Deputy Director Of Income Tax No.107 (Old No.93), V. (Exemptions)-Iv, Pantheon Road, Egmore, Chennai - 600 034. Chennai - 600 008. Pan : Aaati 1256 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Deepak John, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 11(1)Section 11o

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1253/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/s Inter Church Service Association, The Deputy Director of Income Tax No.107 (Old No.93), v. (Exemptions)-IV, Pantheon Road, Egmore, Chennai - 600 034. Chennai - 600 008. PAN : AAATI 1256 N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Deepak John,…

DDIT, Chennai vs. The Booksellers & Publishers Association of South India, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 1602/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Dec 2015AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1602/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/S The Booksellers & Publishers The Deputy Director Of Income Association Of South India, No.8, Sun Plaza, 2Nd Floor, Tax (Exemptions) – I, V. Chennai - 600 034. G.N. Chetty Road, T. Nagar, Chennai - 600 006. Pan : Aabta 2098 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.B. Koli, JCITFor Respondent: Sh. N. Devanathan, Advocate
Section 11Section 12ASection 2(15)Section 32

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1602/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/s The Booksellers & Publishers The Deputy Director of Income Association of South India, No.8, Sun Plaza, 2nd floor, Tax (Exemptions) – I, v. Chennai - 600 034. G.N. Chetty Road, T. Nagar, Chennai - 600 006. PAN : AABTA 2098 R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ…

DDIT, Chennai vs. Vels Institute of Science, Technology & Advanced Studies, Chennai

In the result, both the appeal of the Revenue and the cross- objection of the assessee stand dismissed

ITA 1759/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Oct 2015AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1759/Mds/2013 & C.O. No.15/Mds/2014 (In I.T.A. No.1759/Mds/2013) "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri S. Bharath, CITFor Respondent: Shri R. Sivaraman, Advocate
Section 11Section 12ASection 13(1)(c)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1759/Mds/2013 & C.O. No.15/Mds/2014 (in I.T.A. No.1759/Mds/2013) "नधा"रण वष" / Assessment Year : 2010-11 M/s Vels Institute of Science, The Deputy Director of Income- Technology & Advanced Studies, Tax (Exemptions), v. No.521/2, Anna Salai, Chennai - 600 034. Nandanam, Chennai - 600 034. PAN : AAATV 9804 F (Appellant) (Respondent &…

Rama Naick Charitable Trust, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee is dismissed

ITA 2930/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Aug 2015AY 2009-10

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.2930/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: Sh. A. Kanagaraj, CAFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 11Section 12ASection 32Section 42

…me with the depreciation written back by the assessee to be carried forward for subsequent years for application for charitable purposes.” Further Hon’ble Calcutta High Court has held in the case DCIT VS. Girdharilal Shewnarain Tantia Trust reported in [1993] 199 ITR 15(Cal.) that “The “income” contemplated by the provisions of section 11 is the real income and not the income as assessed or assessable. Respectfully following the decision of the Hon’ble Kerala High Court and taking cue from the decision of the Hon’ble Calcutta High Court, we do not find any hesitation to confirm the order of the Ld. CIT(A) and als…

Tamil Nadu Cricket Association, Chennai vs. DDIT, Chennai

In the result, the assessee’s appeal for assessment year

ITA 1537/CHNY/2014[2010-2011]Status: DisposedITAT Chennai14 Aug 2015AY 2010-2011

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 To 2010-11 M/S Tamil Nadu Cricket Association, The Deputy Director Of No.5, M.A.Chidambaram Stadium, V. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. Pan : Aaaat 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri V. Ravichandran, CAFor Respondent: Shri N. Rengaraj, CIT
Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 to 2010-11 M/s Tamil Nadu Cricket Association, The Deputy Director of No.5, M.A.Chidambaram Stadium, v. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. PAN : AAAAT 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

Tamil Nadu Cricket Association, Chennai vs. DDIT, Chennai

In the result, the assessee’s appeal for assessment year

ITA 1536/CHNY/2014[2009-2010]Status: DisposedITAT Chennai14 Aug 2015AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 To 2010-11 M/S Tamil Nadu Cricket Association, The Deputy Director Of No.5, M.A.Chidambaram Stadium, V. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. Pan : Aaaat 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri V. Ravichandran, CAFor Respondent: Shri N. Rengaraj, CIT
Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 to 2010-11 M/s Tamil Nadu Cricket Association, The Deputy Director of No.5, M.A.Chidambaram Stadium, v. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. PAN : AAAAT 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

Tamil Nadu Cricket Association, Chennai vs. DDIT, Chennai

In the result, the assessee’s appeal for assessment year

ITA 1535/CHNY/2014[2008-2009]Status: DisposedITAT Chennai14 Aug 2015AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 To 2010-11 M/S Tamil Nadu Cricket Association, The Deputy Director Of No.5, M.A.Chidambaram Stadium, V. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. Pan : Aaaat 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri V. Ravichandran, CAFor Respondent: Shri N. Rengaraj, CIT
Section 12A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1535, 1536 & 1537/Mds/2014 "नधा"रण वष" / Assessment Years : 2008-09 to 2010-11 M/s Tamil Nadu Cricket Association, The Deputy Director of No.5, M.A.Chidambaram Stadium, v. Income Tax (Exemptions), Victoria Hostel Road, Chennai - 600 034. Chepauk, Chennai - 600 005. PAN : AAAAT 0398 M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

DCIT v. Girdharilal Shewnarain Tantia Trust (199 ITR 15) — Cited in 9 Judgments | BharatTax