Director of Income Tax (Exemptions) v. National Association of Software and Services Companies (NASSCOM)

21 Taxmann.com 213High Court2012#11276 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 11(1)(a)Section 12AASection 2(15)Section 148Section 11(1)Section 12AA(3)Section 12AB

Issues it is cited on

section 12aa(3)section 11(1)(a)section 11(1)application of incomesection 2(15)registration under section 12asection 12aasection 12asection 12section 11section 148prescribed

Judgments citing Director of Income Tax (Exemptions) v. National Association of Software and Services Companies (NASSCOM)

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1931/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Sept 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered The DDIT (Exemptions)-II (i/c), Shipbrokers, Madras Branch, Vs. Chennai. II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथI क…

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1930/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Sept 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered The DDIT (Exemptions)-II (i/c), Shipbrokers, Madras Branch, Vs. Chennai. II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथI क…

The Insitute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1929/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Sept 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered The DDIT (Exemptions)-II (i/c), Shipbrokers, Madras Branch, Vs. Chennai. II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथI क…

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1928/CHNY/2025[2008-09]Status: DisposedITAT Chennai29 Sept 2025AY 2008-09

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered The DDIT (Exemptions)-II (i/c), Shipbrokers, Madras Branch, Vs. Chennai. II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथI क…

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exmeptions Ward-1, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1927/CHNY/2025[2007-08]Status: DisposedITAT Chennai29 Sept 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered The DDIT (Exemptions)-II (i/c), Shipbrokers, Madras Branch, Vs. Chennai. II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथI क…

Solanki Charitable Trust, Mumbai vs. CIT Exemptions Mumbai, Mumbai

ITA 1730/MUM/2025[NA]Status: DisposedITAT Mumbai05 May 2025

Bench: Shri Sandeep Gosain, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Bharat KumarFor Respondent: Shri R.A. Dhyani
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & SHRI OMKARESHWAR CHIDARA, AM I.T.A. No. 1730/Mum/2025 Solanki Charitable Trust CIT(Exemption) 11 Ratnadeep Cooperative 601, 6th Floor Housing Society Ltd. Cumballa Hill Vs. 33 Swami Vivekanand Road MTNL TE Building Santcruz West Mumbai-400 026. Mumbai-400 054. PAN : AAATS0062J (Appellant) : (Respondent) Appellant /Assessee by : Shri Bharat Kumar Revenue / Respondent by : Shri R.A. Dhyani Date of Hearing : 24.04.2025 Date of Pronouncement : 05.05.2025 O R D E R Per Omkareshwar Chidara, AM: Aggrieved by the rejection of…

Bhagwant Singh Charitable Trust, New Delhi vs. ACIT(Exemption), Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6920/Del/2018 : Asstt. Year: 2014-15 Bhagwant Singh Charitable Trust, Vs. ACIT(E), C-365, Defence Colony, Circle-1(1), New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAATB4863A Assessee by : Sh. A. K. Batra, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 25.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-40, New Delhi date…

Iclei Local Government for Sustainability South Asia, New Delhi vs. ITO(Exemption), Ward-1(2), New Delhi

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 3408/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: ShriAnandChaudhari, Ld. AdvFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 11(1)(c)Section 12ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 ICLEI Local Government for VersuS ITO (Exemption), Sustainability, South Asia, Ward 1(2), New Delhi C-3, Lower Ground Floor, Green Park Extension, New Delhi PAN: AAATI4650G (Appellant) (Respondent) Appellant by : ShriAnandChaudhari, Ld. Adv. ShriSahil Sharma, Ld. Adv. Respondent by : ShriAnujGarg, Ld. Sr. DR Date of hearing : 19.07.2022 Date of order : 26.08.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assesse…

Rugby Association of Maharashtra, Mumbai vs. DIT (E), Mumbai

Appeal of the assessee is hereby allowed

ITA 2511/MUM/2013[2013-14]Status: DisposedITAT Mumbai24 Feb 2016AY 2013-14

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Rugby Association Of बनाम/ Director Of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5Th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecr6771J

For Appellant: Shri Ajay R. SinghFor Respondent: Shri K. B. Shukla
Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘डी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/s. Rugby Association of बनाम/ Director of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECR6771J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)…

Director of Income Tax (Exemptions) v. National Association of Software and Services Companies (NASSCOM) (21 Taxmann.com 213) — Cited in 9 Judgments | BharatTax