Director of Income Tax (Exemption) v. Indraprastha Cancer Society

112 DTR 345High Court2014#8873 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Director of Income Tax (Exemption) v. Indraprastha Cancer Society

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

ITA 187/PUN/2015[2010-11]Status: DisposedITAT Pune23 Jul 2018AY 2010-11

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil Pathak

Section 11Section 2(15)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी डी डी. क"णाकरा राव डी लेखा सद"य, एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी, "याियक सद"य के सम" "ी "ी "ी क"णाकरा राव क"णाकरा राव,लेखा सद"य क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" "याियक सद"य के सम" BEFORE SHRI "याियक सद"य के सम" D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं आयकर अपील सं. / ITA No.179/PUN/2015 आयकर अपील सं आयकर अपील सं िन…

DCIT (E) 1(1), MUMBAI vs. KARAMSHI JETHABHAI SOMAIYA TRUST, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5436/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jan 2018AY 2011-12

Bench: Shri G.S.Pannu & Shri Ram Lal Negithe Dcit (Exemption)-1(1), Room No.506, 5Th Floor, Piramal Chamber, Lalbaug, Mumbai 400 012 ...... Appellant Vs. Karamshi Jethabhai Somaiya Trust, Somaiya Bhavan, 45/47, M.G.Road, Fort, Mumbai 400 001 Pan: Aaatk0474C .... Respondent Appellant By : Shri Rajesh Kumar Yadav Respondent By : Ms.Aarati Vissanji

For Appellant: Shri Rajesh Kumar YadavFor Respondent: Ms.Aarati Vissanji

Section 11Section 12ASection 143(3)Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 6. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme Court in the cas…

DCIT (E) 1(1), MUMBAI vs. K J SOMAIYA MEDICAL TRUST, MUMBAI

Appeal of the Revenue is dismissed

ITA 6646/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 Nov 2017AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2012-13

For Appellant: Shri Suman KumarFor Respondent: Ms. Arati Vissanji

Section 11Section 12ASection 143(3)Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 6. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, it is noted that the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme…

ITO (EXEMPTION)-2(3) MUMBAI, MUMBAI vs. SAYAJI-U-BA KHIN MEMORIAL TRUST, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5884/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2011-12

For Appellant: Shri Suman KumarFor Respondent: Shri Rajnikant V. Chaniyari

Section 11Section 143(3)Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 7. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme Court in the cas…

DCIT (E) 1(1), MUMBAI vs. KARAMSHI JETHABHAI SOMAIYA TRUST, MUMBAI

The appeal of the Revenue is dismissed, the Cross-objection of the assessee is allowed

ITA 5435/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Nov 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2010-11

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Rajesh Kumar Yadav

Section 11Section 143(3)Section 154Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 6. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, it is noted that the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme…

ASST CIR (E)-1(1), MUMBAI vs. K.J. SOMAIYA MEDICAL TRUST, MUMBAI

Appeal of the Revenue is dismissed

ITA 311/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Nov 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Rajesh Kumar YadavFor Respondent: Ms. Arati Vissanji

Section 11Section 11(1)(a)Section 11(1)(d)Section 143(3)Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 6. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, it is noted that the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme…

ITO (EXEMPTION)-2(2) MUMBAI, MUMBAI vs. PARMESHWARIDEVI GORDHANDAS GARODIA CHARITABLE TRUST, MUMBAI

ITA 5342/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2017AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri Rajeshkumar YadavFor Respondent: Shri Rahuk Hakani

Section 11Section 12ASection 143(3)Section 32

…eshwaridevi Gordhandas Garodia Charitable Trust 8. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, it is noticed that the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supre…

ITO (E) - 2(2), MUMBAI vs. PUNJAB KESARI CHARITABLE TRUST, MUMBAI

ITA 5279/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Oct 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Rajeshkumar YadavFor Respondent: Shri Shekhar Gupta

Section 11Section 12ASection 143(3)Section 32

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 8. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, it is noticed that the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supre…

DCIT (E) -2(1), MUMBAI vs. SHRI PRAYAGDHAM TRUST, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 5110/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Oct 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Rajesh Kumar YadavFor Respondent: None

Section 12ASection 143(3)

…t in the case of Escorts Ltd., 199 ITR 43 (SC). 5. We find that the decision in the case of Escorts Ltd. (supra) being relied upon by the Revenue before us has been considered by the Hon'ble Delhi High Court in the case of Indraprastha Cancer Society, (2014) 112 DTR 345 dated 18.11.2014, wherein it has been opined that the allowance of depreciation in similar situation would not amount to a double deduction. Further, the Hon'ble Delhi High Court in the case of Vishwa Jagriti Mission, ITA No. 140/2012 dated 29.3.2012 also allowed a similar claim after analysing the judgment of the Hon'ble Supreme Court in the cas…

ITO (E) 2(3), MUMBAI vs. SHREE MANAV SEVA SANGH, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 4448/MUM/2016[2009-10]Status: DisposedITAT Mumbai31 Oct 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2009-10 Ito (Exemptions)-2(3), Vs. Shree Manav Seva Sangh Mumbai (Appellant) 255/257, Sion Main Road West, Mumbai 400 022 (Respondent) Pan : Aaats1440G Co No. 258/Mum/2017 : A.Y : 2009-10 (In Ita No. 4448/Mum/2016)

For Appellant: Shri Rajesh Kumar YadavFor Respondent: Shri Dinesh R. Shah

Section 12ASection 143(3)

ITO (E), NEW DELHI vs. M/S. VISHWESHRAIYA EDUCATIONAL TRUST, DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 5200/DEL/2016[2010-11]Status: DisposedITAT Delhi24 Nov 2016AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: NoneFor Respondent: None

Section 11(6)Section 268A

…noticed that the issue raised in this appeal about the granting of depreciation in addition to the allowance for purchase of assets as application, has been decided by the Hon’ble Delhi High Court in the case of DIT(E) vs. Indraprastha Cancer Society (2014) 112 DTR 345 (Del), holding that claim for depreciation shall be allowed as per the principles relating to commercial accountancy while computing business income, in addition to the amount spent on purchase of capital asset being treated as application of income. It is further observed that the Finance (No.2) Act, 2014 has inserted section 11(6) w.e.f. 1.…

ASSTT CIT (E) -I(1), MUMBAI vs. K.J.SOMAIYA TRUST, MUMBAI

The appeal of the Revenue is dismissed

ITA 3774/MUM/2015[2008-09]Status: DisposedITAT Mumbai05 Jan 2016AY 2008-09

Bench: Shri Joginder Singh, Assessment Year: 2008-09

Section 11(6)

…om.), DIT(E) vs Shri Ville Parele Kelavani Mandal 232 taxman 499 (Bom.)(2015), CIT vs Leelawati Mehata Medical Trust (2015) 229 Taxman 276 (Bom), DIT (E) vs Framjee Cavasjee Institute (2014) 227 taxman 266 (Mag.), DIT(E) vs Indraprashtha Cancer Society (2014) 112 DTR 345 (Del.), CIT vs Siligurhi Regulated Marekt Committee 366 ITR 51 (Cal.) and CIT vs Devi Shankuntla Tharal Charitable foundation 358 ITR 452 (MP). 3.1. I have considered the rival submissions and perused the material available on record. Section 11(6) was inserted by the Finance (No.2) Act, 2014. In this section, where any income is required to be…