Which sections of the Income Tax Act does Director of Income Tax, Chennai v. Working Women's Forum come up under?

It is most often cited in judgments turning on Section 10(34), Section 11(1)(a), Section 35AC, Section 80-GGA, Section 10, Section 10(35).

Director of Income Tax, Chennai v. Working Women's Forum (63 Taxmann.com 324)

Q: What is Director of Income Tax, Chennai v. Working Women's Forum authority for?

In the case of a trust registered under section 12AA, only the part of the income that violates section 13(1)(d) can be taxed at the maximum marginal rate; the entirety of the income cannot be denied exemption under section 11.

Q: How many judgments cite Director of Income Tax, Chennai v. Working Women's Forum?

10 judgments on BharatTax cite Director of Income Tax, Chennai v. Working Women's Forum (63 Taxmann.com 324), spanning 2019 to 2025.

Ramkrishna Bajaj Charitable Trust, Mumbai vs. Deputy Commissioner of Income-Tax, Circle 26(1), Mumbai

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by

Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No.6544/Mum/2025 (Assessment Year: 2013-14) Ramkrishna Bajaj Charitable DCIT, Circle-26(1), Trust, Kautilya Bhavan, 2nd Floor, Bajaj Bhawan, Namnalal Mumbai-400051. Vs. Bajaj Marg, 226, Nariman Point, Mumbai-400021. PAN: AAATR1693Q Assessee-अपीलाथ" / Appellant Revenue- ""यथ" / Respondent : Assessee by : Ms. Vasanti Patel, Adv. & Mr. M.A. Gohel, CA Revenue by : Shri Annavaram Kosuri, Sr. DR Date of Hearing 17.12.2025 : Date of Pronouncement : 24.12.2025 O R D E…

DCIT (Exemptions), Chennai vs. Sri Nandhanam Educational & Social Welfare Trust, Vellore

In the result, the appeal filed by the Revenue is dismissed

ITA 1109/CHNY/2019[2011-12]Status: DisposedITAT Chennai08 Feb 2023AY 2011-12

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: None

Section 11Section 11(5)Section 12ASection 13(1)Section 13(1)(d)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 1109/CHNY/2019 िनधा"रण वष"/Assessment Year: 2011-12 The DCIT, M/s. Sri Nandhanam Exemptions Circle, vs. Educational & Social Welfare Chennai. Trust, No.184/1, Small Bazaar Street, Tirupattur, Vellore – 635 602. PAN: AACTS 8283R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri P. Sajit Kumar, JCIT ""यथ" क" ओर से/Responde…

M/A Adinath Jain Trust, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, appeals filed by the assessee for both the

ITA 85/CHNY/2022[2017-18]Status: DisposedITAT Chennai14 Sept 2022AY 2017-18

Bench: Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/S.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. Pan: Aaata 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. N.Sanjay Gandhi, Addl.CIT

Section 11Section 12ASection 13(1)Section 13(1)(d)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/s.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. PAN: AAATA 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr. N.Sanjay Gandhi, Addl.CIT ""यथ"क"ओरसे/Respondent by 14.09.2022 सुनवाईक"तार!ख/Date of hearing : 14 .09.2022 : घोषणा…

M/S Adinath Jain Trust, Chennai vs. ITO Exemptions, Ward-2, Chennai

In the result, appeals filed by the assessee for both the

ITA 84/CHNY/2022[2016-17]Status: DisposedITAT Chennai14 Sept 2022AY 2016-17

Bench: Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/S.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. Pan: Aaata 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. N.Sanjay Gandhi, Addl.CIT

Section 11Section 12ASection 13(1)Section 13(1)(d)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.84 & 85/Chny/2022 ("नधा"रणवष" / Assessment Years:2016-17 & 2017-18) Vs The Income Tax Officer, M/s.Adinath Jain Trust Exemptions Ward-2, 21, V.V.Koil Street, Choolai, Chennai. Chennai-600 112. PAN: AAATA 6919J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr. N.Sanjay Gandhi, Addl.CIT ""यथ"क"ओरसे/Respondent by 14.09.2022 सुनवाईक"तार!ख/Date of hearing : 14 .09.2022 : घोषणा…

R.D.Tata Trust, Mumbai vs. ITO (E)-2(2) (Now Assessed by the Asstt.CIT 17(3)), Mumbai

Accordingly, Ground No.3 to 5 raised by the Revenue are dismissed

ITA 3081/MUM/2018[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri S N Kabra

Section 10(34)Section 11Section 12ASection 13(1)(d)Section 143(2)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER R D Tata Trust, Ground Floor, Bombay House, Homi Mody Street, Fort, Mumbai - 400001 [PAN: AAATR8173R] ……………… Appellant Vs Asst. Commissioner of Income Tax, 17(3), Mumbai, [Earlier assessed by the Income Tax Officer (Exemptions)-2(2)], 1st Floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai - 400020 ……………… Respondent Income Tax Officer (Exemption) - (2)(2), Mumbai Room No. 502, 5th Floor, Piramal Chambers, Lalbaug, Lower Parel, Mumbai - 400077 ……………… Appellant Vs R D Tata Trust, Gro…

Devi Academy, Chennai vs. DDIT (Exemptions) III, Chennai

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

ITA 1054/CHNY/2019[2011-12]Status: DisposedITAT Chennai28 Apr 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 1054/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/S. Devi Academy, The Ddit ( Exemptions)-Iii, C/O. Shri T.N. Seetharaman, V. Chennai - 34. Advocate, #384, (Old No.196), Lloyds Road, Chennai – 600 086. Pan: Aaatd 1676M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T.N. Seetharaman, Advocate ""यथ" क" ओर से/Respondent By : Shri P. Muthushankar, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.04.2022 घोषणा क" तार"ख/Date Of Pronouncement : 28.04.2022 आदेश /O R D E R Per Mahavir Singh, Vp: This Appeal By The Assessee Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals)-17, Chennai In Ita Nos.145/2014-15/Cit(A)-17 Dated 30.01.2019. The Assessment Was Framed By The Ddit (Exemptions)-Iii, Chennai For The Assessment Year 2011-12 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 22.03.2014. I.T.A. No.1054/Chny/2019 2 2. The First Issue In This Appeal Of Assessee Is As Regards To The Order Of Cit(A) Confirming The Action Of Ao In Denying Exemption U/S.11 Of The Act To The Assessee’S Trust For The Violation Of Provision Of Section 13(1)(C) Of The Act In Regard To Payment Of Rs.5,00,000/- Dated 27.09.2010 Made To Dr.P.N. Parameswaran, Founder Trustee & Smt. R. Jeyalekhsmy, Permanent Trustee. The Assessee Has Raised Various Interconnected Grounds & Argumentative Grounds Which We Need Not To Reproduce.

For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Shri P. Muthushankar, Addl.CIT

Section 11Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1054/CHNY/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/s. Devi Academy, The DDIT ( Exemptions)-III, C/o. Shri T.N. Seetharaman, v. Chennai - 34. Advocate, #384, (Old No.196), Lloyds Road, Chennai – 600 086. PAN: AAATD 1676M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.N. Seetharaman, Advocate ""यथ" क" ओर से/Respondent by…

The ACIT, (E) Circle-1, Ahmedabad vs. Rai University, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 553/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &

Section 11Section 12A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Years : 2014-15 Rai University, Asst. Commissioner of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad PAN : AABAR 4376 A Assessment Years : 2014-15 Asst. Commis…

Rai University, Ahmedabad vs. ACIT, (E) Circle-1, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 386/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &

Section 11Section 12A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Years : 2014-15 Rai University, Asst. Commissioner of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad PAN : AABAR 4376 A Assessment Years : 2014-15 Asst. Commis…

DCIT (E)- 2(1), Mumbai vs. J.R.D Tata Trust, Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

ITA 3154/MUM/2018[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Rajat Mittal, DR

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 164

…आयकर अपीलीय अधिकरण “SMC” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER Aayakr ApIla saM./ ITA No. 3082/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now assessed by the Mumbai-400 001 Deputy Commissioner of Vs. Income-tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAATT0165F Aayakr ApIla saM./ ITA N…

J.R.D. Tata Trust, Mumbai vs. ITO (E) - 2(4) (Now Asssessed by the DCIT (E) 2(1), Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is allowed

ITA 3082/MUM/2018[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 3082/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now Assessed By The Mumbai-400 001 Deputy Commissioner Of Vs. Income-Tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt0165F

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Rajat Mittal, DR

Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 164

…आयकर अपीलीय अधिकरण “SMC” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER Aayakr ApIla saM./ ITA No. 3082/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2012-13) J.R.D Tata Trust, The Income Tax Officer, Bombay House, 24, Homi 2(4), Mody Street, Fort, [Now assessed by the Mumbai-400 001 Deputy Commissioner of Vs. Income-tax (Exemptions)- 2(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAATT0165F Aayakr ApIla saM./ ITA N…

Director of Income Tax, Chennai v. Working Women's Forum

What is Director of Income Tax, Chennai v. Working Women's Forum authority for?

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Issues it is cited on

Judgments citing Director of Income Tax, Chennai v. Working Women's Forum