DDIT (Exemptions) v. Petroleum Sports Promotion Board

362 ITR 235High Court2014#8056 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 11 Section 143(1)Section 12AA Section 12 Section 12A Section 12A(2)Section 139(9)Section 56

Issues it is cited on

section 10(23c)(iiiad)section 57(iii)section 57 section 10(23c)section 12a(1)section 12aa section 56 registration under section 12a section 12a section 12 capital expenditure section 10

Judgments citing DDIT (Exemptions) v. Petroleum Sports Promotion Board

GOSWAMI BHAGWAN LAL EDUCATIONAL SOCIETY,FARIDABAD vs. ITO WARD EXEMPTION, FARIDABAD

ITA 2238/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10Section 10(230)Section 11Section 143(1)Section 143(1)(a)

…nsequential deductions should have been allowed in accordance with the provisions of section 57 of the Act. In support of the argument, the Ld. AR placed reliance on the decision of the Hon’ble Delhi High Court in the case of Petroleum Sports Promotion Board, 362 ITR 235. 8. On the other hand, the Ld. Senior Departmental Representative (Sr. DR), placing reliance on orders of the Authorities below, prayed for dismissal of the appeal. 9. We have heard both parties and have perused the material available on the record. We find merit in contentions/arguments/submissions of the Ld. AR that failing in filing the audit…

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde

Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

…lant trust by denying the exemption u/s 11, without appreciating that even if the exemption u/s 11 is denied, the gross receipts cannot constitute income as per the law laid down by Hon'ble Delhi High Court in case of DDIT v. Petroleum Sports Promotion Board [362 ITR 235 (Delhi HC)] and hence, the above view propounded by the CIT(E) himself was apparently erroneous and therefore, the invocation of provisions of section 263 was not justified on facts of the case and in law. 4] Without prejudice to the above grounds, the appellant submits that the asst. order u/s 147 r.w.s. 143(3) itself was void in as much as the…

FATIMABAI HAJIMIYA KOKANI PVT TRUST.,NASHIK vs. ITO (EXEP) WARD 1, NASHIK

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2373/PUN/2024[2015-16]Status: DisposedITAT Pune15 May 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2373/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Sanket JoshiFor Respondent: Mrs. Indira Adakil

Section 143(1)Section 250Section 5

…eld by Hon’ble Courts that gross receipts cannot be taxed and the claim of expenditure should be allowed and for this purposes, he placed reliance on the judgment of Hon’ble Delhi High Court in the case of DDIT Vs. Petroleum Sports Promotion Board reported in 362 ITR 235 (Delhi HC) and the decision of Coordinate Bench, Hyderabad in the case of Sri Ramalingeswara Swamy Temple Vs. ADIT (Exemptions) reported in (2024) 159 taxmann.com 449 (Hyderabad Trib.). 8. Ld. Departmental Representative vehemently argued supporting the orders of the lowers authorities. 9. We have heard the rival submissions and perused the rec…

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.484 & 485/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society v. ITO (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra…

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

Section 10Section 11Section 143(1)

SATARA EDUCATION SOCIETY,SATARA vs. DCIT (E) CIRCLE, PUNE, PUNE

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

ITA 1054/PUN/2024[2020-21]Status: DisposedITAT Pune06 Dec 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1054/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. Dcit (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. Pan : Aabts9280K Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By Shri Ajay Kumar Keshari : Date Of Hearing 08.10.2024 : Date Of Pronouncement : 06.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2024 Passed By Ld. Addl./Jcit(A), Thiruvanantpuram For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Erred In Laws & On Facts In Confirming The Appellant'S Income Assessed By The Learned Ao Amounting To Rs.11,68,77,245/- Instead Of Returned Income Of "Nil" As Declared By Appellant.

For Appellant: Shri Kishor Phadke

Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1054/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. DCIT (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. PAN : AABTS9280K Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by Shri Ajay Kumar Keshari : Date of hearing 08.10.2024 : Date of pronouncement : 06.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.…

JAWAHAR LAL NEHRU SENIOR SECONDARY SCHOOL ,GOHANA vs. ITO, WARD - 1, SONIPAT

Accordingly, the grounds of appeal raised by the appellant are dismissed

ITA 2050/DEL/2024[2015-16]Status: DisposedITAT Delhi08 Aug 2024AY 2015-16

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10Section 11Section 12ASection 143(1)Section 56Section 57

…r Sources’ and consequential deduction should be allowed in accordance with the Section 57 of the Act. In support of the argument, the Ld. Counsel placed reliance on the decision of the Hon’ble Delhi High Court in the case of Petroleum Sports Promotion Board, 362 ITR 235. 5. The Ld. Senior Departmental Representative (In short, the ‘Sr.DR’) placed emphasis on the finding of the JCIT (A). 6. We have heard both the parties and have perused the material available on the record. We find force in the contention /submission/arguments of the Ld. Counsel that the income of the appellant/assessee should be assessed under…

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

In the result, the appeal filed by the assessee is allowed for

ITA 3746/DEL/2023[2014-15]Status: DisposedITAT Delhi05 Jul 2024AY 2014-15

Bench: Nfac, Delhi.

Section 11Section 11(1)Section 12ASection 12A(2)Section 143(1)Section 154Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Care Foundation Village Income Tax Officer J1/40B, Budh Vihar Ward Exemption 1(3) Phase-1 Vs. Delhi New Delhi-110086 PAN-AABTC387IG (Appellant) (Respondent) Assessee by Shri S.K. Gupta, CA Department by Shri Om Prakash, Sr. DR Date of Hearing 27/06/2024 Date of Pronouncement 05/07/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for s…

REGIONAL COLLEGE OF MANAGEMENT TRUST,KHURDA vs. CIT(EXEMPTION) HYDERABAD, AT- BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 22/CTK/2024[2018-19]Status: DisposedITAT Cuttack20 Jun 2024AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.22/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Regional College Of Vs Cit(Exemption), Hyderabad At Management Trust, Bhubaneswar Gd-2/12, 2/13, Chakadola Vihar Chandrasekharpur, Bhubaneswar-751023 Pan No. :Aabtr 3100 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Himanshu Jena, Ars राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/06/2024 घोषणा की तारीख/Date Of Pronouncement : 20/06/2024

For Appellant: Shri P.K.Mishra & Himanshu Jena, ARsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 10Section 12ASection 143(3)Section 263Section 57

…the assessee is claiming exemption u/s.10(23C) of the Act and Form No.10B is filed when the assessee is registered u/s.12A of the Act. It was the submission that the Hon’ble Delhi High Court in the case of Petroleum Sports Promotion Board, reported in [2014] 362 ITR 235 (Delhi) had also categorically held that when an assessee is having registration u/s.12A of the Act on the denial of registration as charitable institution, the entire expenditure cannot be disallowed and the expenditure incurred for earning the income would have to be allowed u/s.57(iii) of the Act. It was the submission that the assessee had re…

VIDYARTHI VIKAS PRATISHTHAN JALGAON,JALGAON vs. INCOME TAX DEPARTMENT (NFAC), DELHI

ITA 1194/PUN/2023[2020-21]Status: DisposedITAT Pune02 Feb 2024AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1194/Pun/2023 िनधा"रणवष" / Assessment Year : 2020-21 Vidyarthi Vikas Pratishthan Assessment Unit, Income Jalgaon, V Tax Department(Nfac) Gat No.148, Yashwant Nagar, S Ramanand Nagar, Maharashtra – 425001. Pan: Aaatv6624R Appellant/ Assessee Respondent /Revenue Assessee By Shri Hari Krishnan – Ar Revenue By Shri Sourabh Nayak – Jcit-Dr Date Of Hearing 01/02/2024 Date Of Pronouncement 02/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Passed On 20.09.2023 Emanating From Order Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 20.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Has Erred In Dismissing The Grounds Of Appeal Filed Before Him By The Assessee & In Vidyarthi Vikas Pratishthan Jalgaon[A]

Section 11Section 143(3)Section 250Section 57

…xpenditure to earn the income, the said expenditure is allowable under section 57(iii) of the Act. The ld.AR relied on the decision of the Hon’ble Delhi High Court in the case of DDIT(E), Investigation, Circle-II Vs. Petroleum Sports Promotion Board in [2014] 362 ITR 235 (Delhi). Submission of ld.Departmental Representative(ld.DR) : 6. The ld.DR vehemently supported orders of the Lower Authorities. The ld.DR pleaded that the income earned from sale of medicines cannot be taxed as Income From Other Sources as it is a business income. Therefore, the expenditure claimed cannot be allowed under section 57(iii) of th…

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

ITA 162/IND/2022[2016-17]Status: DisposedITAT Indore14 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

Section 10Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 80G

…School as well as M/s. Poonamchand Gupta Vocational College where the addition made by the AO of gross receipt has been confirmed. 7. Ld. AR has relied upon the decision of Hon’ble Delhi High Court in the case of DCIT(E) vs. Petroleum Sports Promotion Board 362 ITR 235 and submitted that once the exemption u/s 11 is denied, the assessment has to be completed in accordance with provision of Income Tax Act and the expenditure incurred by the assessee for the purpose of its activities is to be allowed. He has also relied upon the decision of Coordinate Bench of this Tribunal in case of DCIT(E) Bhopal vs. Shri Vais…

SHRI JAIN SWETAMBER MURTIPUJAK TAPGACHCHH SANGHA,DHORAJI, DIST. RAJKOT vs. THE NFAC (APPEALS) DELHI, DELHI

In the result the appeal filed by the assessee is allowed

ITA 168/RJT/2022[2011-12]Status: DisposedITAT Rajkot14 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Gaurav Sanghvi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 11Section 11(1)Section 11(1)(a)Section 12Section 12ASection 139Section 139(1)Section 143(1)Section 2Section 288

…be brought to tax. The expenses which have been incurred in connection with the income should be allowed as deduction. The Hon’ble Delhi High Court in the case Deputy Director of Income-tax (E) Inv., Circle –II V. Petroleum Sports Promotion Board reported in 362 ITR 235 has held as under: “It is open to the income-tax authorities to deny the exemption under Section 11 of the Act in the absence of registration under Section 12A and if they do so, then the assessment has to be completed in accordance with the provisions of the Income Tax Act; if the income is assessed under the residual head full play must be allo…

HDB EMPLOYEES WELFARE TRUST,MUMBAI vs. THE PR. CIT -20, MUMBAI

In the result, this appeal by the assessee stands dismissed

ITA 744/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 Apr 2022AY 2015-16

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143Section 143(3)Section 263Section 5(3)Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No.744/Mum/2021 (Assessment Year 2015-16) Vs. PCIT-20 HDB Employees Welfare Trust 1, Sandoz House, Dr. Annie 418, 4th Floor Besant Road, Worli Piramal Chamber Mumbai-400 018 Lalbaug, Parel Mumbai-400 012 PAN : AAATH6358N (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Smt. Leena Srivastava,CIT-DR Date of Hearing 20.01.2022 Date of Pronouncement 18.04.2022 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of the Principal Commis…

SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

ITA 178/RJT/2016[2011-12]Status: DisposedITAT Rajkot11 Mar 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

For Appellant: None (Written submission)For Respondent: Shri Praveen Verma, Sr.DR

Section 11Section 12ASection 143(3)

…12A. 2.3. Thus, the Ld. A.O. has denied claim made U/s. 11(1) & 11(2) vide Para no. 9 of the assessment order. This is also erroneous since in view of decisions of the Hon. Delhi High Court in the case of DDI (Exemption) v/s. Petroleum Sports Promotion Board 362 ITR 235 (Del.) (copy enclosed) the same cannot be disallowed or it has to be allowed U/s. 57(iii). It is therefore submitted that the claim made by the assessee may kindly be directed to be allowed since the gross receipt of the assessee is Rs. 17,33,984/- and total claimed of exemption U/s. 11 of Rs. 19,93,828/- as per income and expenditure account dul…