Digember Jain Society for Child Welfare(2010) 329 ITR 459 (Delhi) v. Harf Charitable Trust (REGD.)

376 ITR 110High Court2015#24732 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2018.

Judgments citing Digember Jain Society for Child Welfare(2010) 329 ITR 459 (Delhi) v. Harf Charitable Trust (REGD.)

The Income Tax Officer, (Exemption), Jalandhar vs. K.M.V. Collegiate Sr. Sec. School, Jalandhar

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 623/ASR/2017[2011-12]Status: DisposedITAT Amritsar16 Mar 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)
Section 10Section 147

…17 2 (A.Ys.2010-11 & 2011-12) ITO vs. K.M.V Collegiate, Sr. Sec. School, Jal. ii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in considering the reassessment proceedings as invalid by relying on the judgment reported in 376 ITR 110 which is distinguishable to the facts of the present case. iii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in not considering that the assessee does not exists solely for educational purpose as the aims and objects of the institution are partly religious in nature. iv. That on the facts and circumstances of…

The Income Tax Officer, (Exemption), Jalandhar vs. K.M.V. Collegiate Sr. Sec. School, Jalandhar

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 622/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)
Section 10Section 147

…17 2 (A.Ys.2010-11 & 2011-12) ITO vs. K.M.V Collegiate, Sr. Sec. School, Jal. ii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in considering the reassessment proceedings as invalid by relying on the judgment reported in 376 ITR 110 which is distinguishable to the facts of the present case. iii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in not considering that the assessee does not exists solely for educational purpose as the aims and objects of the institution are partly religious in nature. iv. That on the facts and circumstances of…

Jyoti Vidyapeeth Trust, Jaipur vs. Principal CCIT, Jaipur

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

ITA 696/JPR/2015[]Status: DisposedITAT Jaipur29 May 2017

Bench: The Ld. Pr. Ccit For Seeking Approval U/S 10(23C)(Vi) Of The Act On 22.07.2014. On Perusal Of The Trust Deed & Other Documents Furnished In Support Of The Application, The Pr. Ccit Observed That Various Classes In The Trust Deed Are Not As Per The Provisions Of Section 10(23C)(Vi)

For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.696/JP/15 fu/kZkj.k o"kZ@Assessment Year : cuke Jyoti Vidyapeeth Trust, 143, The Pr. CCIT, Vs. Goms Defence Colony, Jaipur. Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.: AAATJ4910C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri Rajeev Sogani (C.A.) jktLo dh vksj ls@Revenue by : Shri B.K. Gupta (CIT) lquokbZ dh rkjh[…

Digember Jain Society for Child Welfare(2010) 329 ITR 459 (Delhi) v. Harf Charitable Trust (REGD.) (376 ITR 110) — Cited in 3 Judgments | BharatTax