Delhi in Society of Indian Automobile Manufacturers v. ITO (E) (71 Taxmann.com 138)

Q: What is Delhi in Society of Indian Automobile Manufacturers v. ITO (E) authority for?

Registration under section 10(23C) cannot be denied if an institution's activities are for public welfare and not for private gain, even if they generate income.

Q: How many judgments cite Delhi in Society of Indian Automobile Manufacturers v. ITO (E)?

19 judgments on BharatTax cite Delhi in Society of Indian Automobile Manufacturers v. ITO (E) (71 Taxmann.com 138), spanning 2018 to 2022.

M/S Federation of Freight Forwarders Associations in India, Mumbai vs. ITO 1(3), Mumbai

In the result, ground no.1 of the assessee is allowed and additions amounting to Rs

ITA 710/MUM/2020[2014-15]Status: DisposedITAT Mumbai07 Jul 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalm/S Federation Of Freight Forwarders Associations, 311/313, Mahinder Chambers, W.T. Patil Marg, Opp. Dukes Factory, Chembur, Mumbai-400071 Pan: Aaatf0039J ...... Appellant Vs. Ito (Exemption)-1(3), Piramal Chambers 4Th Floor, Dr. S.S. Road, Parel, Mumbai-400012. ..... Respondent Appellant By : Sh. Nitesh Joshi Respondent By : Sh. Indira Adakil, Cit-Dr Date Of Hearing : 13/04/2022 Date Of Pronouncement : 07/07/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Nitesh JoshiFor Respondent: Sh. Indira Adakil, CIT-DR

Section 11Section 11(5)Section 12ASection 142(1)Section 2Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Federation of Freight Forwarders Associations, 311/313, Mahinder Chambers, W.T. Patil Marg, Opp. Dukes Factory, Chembur, Mumbai-400071 PAN: AAATF0039J ...... Appellant Vs. ITO (Exemption)-1(3), Piramal Chambers 4th Floor, Dr. S.S. Road, Parel, Mumbai-400012. ..... Respondent Appellant by : Sh. Nitesh Joshi Respondent by : Sh. Indira Adakil, CIT-DR Date of hearing : 13/04/2022 Date of pronouncement : 07/07/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the…

Income Tax Officerv(Exemption) Ward 2, Pune vs. Credia Pune Metro, Pune

ITA 655/PUN/2020[2016-17]Status: DisposedITAT Pune30 Jun 2022AY 2016-17

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S.P. Walimbe

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 473 and 474/PUN/2020 A.Y. 2015-16 and 2016-17 Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Appellant Vs. The T.R.O (Exemptions) Pune Respondent ITA No. 654 and 655/PUN/2020 A.Y. 2015-16 and 2016-17 The I.T.O (Exemption) Ward 2, Pune Appellant Vs. Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-0…

Income Tax Officerv(Exemption) Ward 2, Pune vs. Credia Metro Pune, Pune

ITA 654/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S.P. Walimbe

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 473 and 474/PUN/2020 A.Y. 2015-16 and 2016-17 Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Appellant Vs. The T.R.O (Exemptions) Pune Respondent ITA No. 654 and 655/PUN/2020 A.Y. 2015-16 and 2016-17 The I.T.O (Exemption) Ward 2, Pune Appellant Vs. Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-0…

Credai - Pune Metro, Pune vs. Deputy Commissioner of Income-Tax, Exemption Circle, Pune

ITA 474/PUN/2020[2016-17]Status: DisposedITAT Pune30 Jun 2022AY 2016-17

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S.P. Walimbe

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 473 and 474/PUN/2020 A.Y. 2015-16 and 2016-17 Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Appellant Vs. The T.R.O (Exemptions) Pune Respondent ITA No. 654 and 655/PUN/2020 A.Y. 2015-16 and 2016-17 The I.T.O (Exemption) Ward 2, Pune Appellant Vs. Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-0…

Credai-Pune Metro, Pune vs. Income-Tax Officer, Exemption, Pune

ITA 473/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S.P. Walimbe

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 473 and 474/PUN/2020 A.Y. 2015-16 and 2016-17 Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Appellant Vs. The T.R.O (Exemptions) Pune Respondent ITA No. 654 and 655/PUN/2020 A.Y. 2015-16 and 2016-17 The I.T.O (Exemption) Ward 2, Pune Appellant Vs. Credai Pune Metro T1 23 3rd floor, Nucleus Towers Church Road, Camp, PUNE – 411 001 PAN; AAATP6190 J Respondent Assessee by : Shri Suhas P. Bora Department by : Shri S.P. Walimbe Date of Hearing : 28-0…

Income Tax Officer (Exemptions), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

Income Tax Officer (Exemption), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

Income Tax Officer, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 66/JPR/2022[2005]Status: DisposedITAT Jaipur21 Jun 2022

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

All India Photographic Trade and Industry Association, Mumbai vs. ITO (E)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 1705/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Mar 2021AY 2014-15

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आमकय अऩीर सं./ Ita No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ Ita No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade & The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 S T C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./Pan No. Aaaaa0042K अऩीराथी की ओय से/ Appellant By : Shri Kirit Sanghvi, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 22.12.2021 घोषणा की तायीख / Date Of Pronouncement: 04.03.2021

For Appellant: Shri Kirit Sanghvi, ARFor Respondent: Shri Brajendra Kumar, DR

Section 11Section 12ASection 143(3)Section 2(15)

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री याजेश कुभाय, रेखा सदस्म एवं श्री अभयजीत ससंह, न्मायमक सदस्म के सभऺ । BEFORE SRI RAJESH KUMAR, AM and Sri AMARJIT SINGH, JM आमकय अऩीर सं./ ITA No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ ITA No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade and The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 s t C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./P…

M/S. Rajasthan Cricket Association, Jaipur vs. Add.CIT. Range-2, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 284/JPR/2020[2011-12]Status: DisposedITAT Jaipur25 Nov 2020AY 2011-12

For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. M/S Rajasthan Cricekt Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1356/JPR/2018[2011-12]Status: DisposedITAT Jaipur09 Dec 2019AY 2011-12

For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1355/JPR/2018[2010-11]Status: DisposedITAT Jaipur09 Dec 2019AY 2010-11

For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…