DIT(E) v. Ahmedabad Management Association

47 Taxmann.com 162High Court2014#3223 most cited

What is DIT(E) v. Ahmedabad Management Association authority for?

An association that conducts continuing education, diploma and certificate programs, management development programs, public talks, seminars, and workshops is engaged in 'education' activities eligible for the benefits of Sections 11 and 12 of the Income Tax Act.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

DIT(E) v. Ahmedabad Management Association · Section 11 · Section 12 · education activities · charitable trust exemption

Also reported as

225 Taxmann 223

Sections most often in play

Section 11Section 2(15)Section 11(4)Section 234ASection 234BSection 32Section 10(23C)Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)credit for tdssection 2(15)section 10(23c)interest under section 234aregular assessmentsection 32section 234b

Judgments citing DIT(E) v. Ahmedabad Management Association

SRUSHTI CONSERVATION FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, the appeal of the assessee is allowed

ITA 2670/PUN/2025[2026-27]Status: DisposedITAT Pune16 Feb 2026AY 2026-27

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 2(15)Section 8

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2670/PUN/2025 Srushti Conservation Foundation, CIT – Exemption, Pune Ground Floor, Office No. 2, Lane No. 5, Chinar Heights, Prabhat Road, Deccan Vs. Gymkhana, Pune-411004 PAN : ABFCS2409E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B Phadke Department by : Shri Amit Bobde Date of hearing : 12-02-2026 Date of 16-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Sarswati Vidhya Pratishthan DCIT (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AADAS0899M Assessee by Shri Santosh Deshmukh & Shri Parth Jhawar, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.08.2023 Date of Pronouncement 30.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 14.09.2022 of Commissioner of Income…

ITO, WARD-3(2)(10), SURAT vs. SAGARBHAI BIJALBHAI RABARI, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 183/SRT/2020[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.97/SRT/2017 (AY 2013-14) & आ.अ.सं./ITA No.183/SRT/2020 (AY 2013-14) (Hearing in Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1st Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1st Floor, Anavil Business PAN No. A…

INCOME TAX OFFICER, WARD 3(1)(5), SURAT vs. SHRI SAGARBHAI BIJALBHAI RABARI, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 97/SRT/2017[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.97/SRT/2017 (AY 2013-14) & आ.अ.सं./ITA No.183/SRT/2020 (AY 2013-14) (Hearing in Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1st Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1st Floor, Anavil Business PAN No. A…

JT. COMM OF INCOME TAX(OSD) (E) -2(1), MUMBAI vs. MAHARASHTRA STATE ROAD TRANSPORT CORPORATION, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 1500/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15
Section 11Section 12ASection 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Pavan Kumar Gadale (JM) I.T.A. No. 1496/Mum/2022 (A.Y. 2009-10) I.T.A. No. 1497/Mum/2022 (A.Y. 2010-11) I.T.A. No. 1498/Mum/2022 (A.Y. 2011-12) I.T.A. No. 1499/Mum/2022 (A.Y. 2013-14) I.T.A. No. 1500/Mum/2022 (A.Y. 2014-15) I.T.A. No. 1459/Mum/2022 (A.Y. 2015-16) I.T.A. No. 1460/Mum/2022 (A.Y. 2016-17) I.T.A. No. 1461/Mum/2022 (A.Y. 2017-18) Vs. Maharashtra State Road JCIT(OSD)(Exemption) 2(1) Transport Corporation Room No. 608 2, Maharashtra Vahatuk 6th Floor, MTNL Bhavan, Dr. Anandrao Exchange Building Nair Marg, Mumbai Cumballa Hi…

JT. COMM OF INCOME TAX(OSD) (E) -2(1) , MUMBAI vs. MAHARASHTRA STATE ROAD TRANSPORT. CORPORATION, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 1496/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Sept 2022AY 2009-10
Section 11Section 12ASection 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Pavan Kumar Gadale (JM) I.T.A. No. 1496/Mum/2022 (A.Y. 2009-10) I.T.A. No. 1497/Mum/2022 (A.Y. 2010-11) I.T.A. No. 1498/Mum/2022 (A.Y. 2011-12) I.T.A. No. 1499/Mum/2022 (A.Y. 2013-14) I.T.A. No. 1500/Mum/2022 (A.Y. 2014-15) I.T.A. No. 1459/Mum/2022 (A.Y. 2015-16) I.T.A. No. 1460/Mum/2022 (A.Y. 2016-17) I.T.A. No. 1461/Mum/2022 (A.Y. 2017-18) Vs. Maharashtra State Road JCIT(OSD)(Exemption) 2(1) Transport Corporation Room No. 608 2, Maharashtra Vahatuk 6th Floor, MTNL Bhavan, Dr. Anandrao Exchange Building Nair Marg, Mumbai Cumballa Hi…

INVESTOR FINANCIAL EDUCATION ACADEMY,CHENNAI vs. ITO (EXEMPTION) - 4, CHENNAI

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3007/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 12ASection 2(15)Section 25Section 80G(5)(vi)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/s. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [PAN:AACCI5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Sivaraman,…

INVESTOR FINANCIAL EDUCATION ACADEMY,CHENNAI vs. ITO (EXEMPTION) - 4, CHENNAI

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3006/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 12ASection 2(15)Section 25Section 80G(5)(vi)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/s. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [PAN:AACCI5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Sivaraman,…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR
Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019 (AYs: 2009-10, 2010-11, 2011-12 & 2014-15) & Cross Objection Nos. 39, 40, 41 & 44/Mum/2019 (Arising out of ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019) DCIT (2) 2(1) Mumbai Railway Vikas बनाम/ R.No. 519, 5th Floor, Vs. Corpn Ltd., 2nd Floor, Churchgate Piramal, chambers, Lalbaug, Mumbai – Station Bldg, Mumbai. 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1284B Appellant/Respondent .. Respondent/Appellant अपीलाथ" ओर से /…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16
Section 11Section 143(3)Section 2(15)Section 2(25)

…CO No 45/Mum/20 ITA No. 2883/Mum/19 Assessment year: 2015-16 Page 1 of 38 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2883/Mum/19 Assessment year: 2015-16 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 45/Mum/20 In ITA No. 2883/Mum/19 Assessment year: 2015-16 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Church…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14
Section 11Section 143(3)Section 2(15)Section 2(25)

…CO No 43/Mum/20 ITA No. 2881/Mum/19 Assessment year: 2013-14 Page 1 of 38 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2881/Mum/19 Assessment year: 2013-14 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 43/Mum/20 In ITA No. 2881/Mum/19 Assessment year: 2013-14 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Churc…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…CO No 42/Mum/20 ITA No. 2880/Mum/19 Assessment year: 2012-13 Page 1 of 37 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2880/Mum/19 Assessment year: 2012-13 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 42/Mum/20 In ITA No. 2880/Mum/19 Assessment year: 2012-13 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Churc…

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DIT(E) v. Ahmedabad Management Association (47 Taxmann.com 162) — Cited in 37 Judgments | BharatTax