DIT(E) v. Ahmedabad Management Association

47 Taxmann.com 162High Court2014#3219 most cited

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

Activities like conducting continuing education, diploma and certificate programs, management development programs, public talks, seminars, and workshops are considered 'education' for the purpose of Sections 11 & 12 of the Income Tax Act. Such multifaceted activities are eligible for tax benefits.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

DIT(E) v. Ahmedabad Management Association · Section 11 · Section 12 · education activity · charitable nature · Section 2(15) · advancement of general public utility · management development programmes · continuing education

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

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 5577/Mum/2017 (Assessment Year 2012-13) Maharashtra State Road ACIT (Exemption)-2(1) Vs. Transport Corporation Room No. 507 2, Maharashtra Vahatuk 5th Floor Piramal Bhavan, D. Anandrao Nair Chambers Marg, Mumbai Central Lalbaug, Parel Mumba-400 008. Mumbai-400 012. PAN : AAACM4699J (Appellant) (Respondent) Assessee by Shri Girish Dave & Shri Tenzil Padvekar Department by Shri Sanjay Singh Date of Hearing 15.5.2019 Date of Pronouncement 08.8.2019 O R D E R Per Shamim Yahya (AM) :- This ap…

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

In the result assessee's appeals are allowed for statistical purposes

ITA 3871/MUM/2018[2008-09]Status: DisposedITAT Mumbai02 Aug 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 11Section 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 3871/Mum/2018 (Assessment Year 2008-09) I.T.A. No. 3872/Mum/2018 (Assessment Year 2013-14) I.T.A. No. 3873/Mum/2018 (Assessment Year 2014-15) National Institute of DCIT-(Exemption)-2(1) Vs. Bank Management Mumbai. S-14, Pemino Altamount Road Mumbai-400026. (Appellant) (Respondent) I.T.A. No. 4238/Mum/2018 (Assessment Year 2013-14) I.T.A. No. 4239/Mum/2018 (Assessment Year 2014-15) DCIT-(Exemption)-2(1) National Institute of Vs. Mumbai. Bank Management S-14, Pemino, Altamount Road Mumbai…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 772/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2009-10
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 426/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2012-13
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2658/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2014-15
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2657/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S.United Wayof Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 2656/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2010-11
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. United Way of Baroda, Vadodara

In the result, ITA No. 3565/Ahd/16 is dismissed

ITA 3565/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.: 772 and 2656/Ahd/17, 3565/Ahd/16, 426, 2657 and 2658/Ahd/17 Assessment years: 2009-10, 10-11, 11-12, 12-13, 13-14 and 14-15 Deputy Commissioner of Income Tax (Exemptions) Circle 2, Ahmedabad ……..………………..Appellant Vs United Way of Baroda ……………..…........Respondent 9th floor, Sidcup Tower, Race Course Circle Vadodara 390…

M/S. Gujarat Environment Service Society, Anand vs. The Asstt. Commissioner of Income Tax, Pc, Vadodara

In the result, assessee’s appeal is allowed

ITA 997/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jan 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Sunil Talati, A.RFor Respondent: Ms. Apoorva Bhardwaj, Sr.D.R
Section 11Section 11(1)(a)Section 12ASection 143(2)Section 143(3)Section 2(15)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.997/Ahd/2017 (Assessment Year : 2013-14) M/s. Gujarat Environment Vs. ACIT, Service Society, 1st Floor, PC, Vadodara. Kairacan Office building, Near Ganesh Crossing, Anand – 388 001. [PAN No. AAATG 1361 J] (Appellant) .. (Respondent) Appellant by : Shri Sunil Talati, A.R. Respondent by : Ms. Apoorva Bhardwaj, Sr.D.R. Date of Hearing 06/12/2018 Date of Pronouncement 30/01/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assess…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. M/S. Gujarat Environment Service Society, Anand

In the result, appeal of the Revenue is dismissed

ITA 3564/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 May 2018AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Royआयकर अपील सं./I.T.A. No.3564/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Saurabh Singh, Sr.DRFor Respondent: Shri Sulabh Pad Shah, AR
Section 11Section 11(1)(a)Section 143(3)Section 2Section 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘एस. एम. सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD सम": "ी "मोद कुमार, लेखा सद"य एवं सु"ी मधु"मता रॉय, "या"यक सद"य BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3564/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Dy.Commissioner of M/s.Gujarat Environment बनाम/ Income tax Service Society,1st Floor Vs. (Exemption), Circle-2 Kaira Can Office Bldg. Ahmedabad – 380 009 Nr.Ganesh Char Rasta Anand – 388 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATG 1361 J .. (अपीलाथ" /Appellant)…

National Institute of Bank Management, Mumbai vs. ACIT (Exemption) - 2(1), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2915/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Jan 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2913 & 2914/MUM/2016 : A.Ys : 2010-11 & 2011-12 National Institute of Bank Vs. Asst. Director of Income Tax Management, (Exemption)-II(2), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2012-13 National Institute of Bank Vs. Asst. Commissioner of Income Management, Tax (Exemption)-2(1), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2009-10 Asst.…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2914/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Jan 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2913 & 2914/MUM/2016 : A.Ys : 2010-11 & 2011-12 National Institute of Bank Vs. Asst. Director of Income Tax Management, (Exemption)-II(2), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2012-13 National Institute of Bank Vs. Asst. Commissioner of Income Management, Tax (Exemption)-2(1), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2009-10 Asst.…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2913/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2913 & 2914/MUM/2016 : A.Ys : 2010-11 & 2011-12 National Institute of Bank Vs. Asst. Director of Income Tax Management, (Exemption)-II(2), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2012-13 National Institute of Bank Vs. Asst. Commissioner of Income Management, Tax (Exemption)-2(1), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2009-10 Asst.…

ADIT (E) II(2), Mumbai vs. National Institute of Bank Management, Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2506/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Jan 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2913 & 2914/MUM/2016 : A.Ys : 2010-11 & 2011-12 National Institute of Bank Vs. Asst. Director of Income Tax Management, (Exemption)-II(2), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2012-13 National Institute of Bank Vs. Asst. Commissioner of Income Management, Tax (Exemption)-2(1), Mumbai. S-14, Pemino, Altamount Road, (Respondent) Mumbai 400 026. PAN : AAATN0040P (Appellant) : A.Y : 2009-10 Asst.…

Income Tax Officer (Exemption) Ward, Baroda vs. Gujarat Environment Service Society, Anand

In the result, the appeals of the Revenue are dismissed

ITA 2520/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad25 Oct 2017AY 2011-12

Bench: Shri Rajpal Yadav

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Santosh Karnani, Sr.DR
Section 11Section 11(1)(a)Section 12Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH – “SMC”, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA.No.1233 and 2520/Ahd/2015 "नधा"रण वष"/Asstt.Year : 2010-2011 and 2011-12 ITO (Exemptions) Gujarat Environment Service Ward Baroda Society Vs Baroda. Kaira can Office Building 1st Floor, Nr.Ganesh Char Rasta Anand 388 001. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri Santosh Karnani, Sr.DR Assessee by : Shri Sunil Talati, AR सुनवाई क" तार"ख/Date of Hearing : 12/10/2017 घोषणा क" तार"ख /Date of Pronouncement: 25/10/2017 आदेश/O R D E R Prese…

The ITO, Ward-3, Anand vs. Gujarat Environment Service Society, Anand

In the result, the appeals of the Revenue are dismissed

ITA 1233/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Oct 2017AY 2010-11

Bench: Shri Rajpal Yadav

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Santosh Karnani, Sr.DR
Section 11Section 11(1)(a)Section 12Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH – “SMC”, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA.No.1233 and 2520/Ahd/2015 "नधा"रण वष"/Asstt.Year : 2010-2011 and 2011-12 ITO (Exemptions) Gujarat Environment Service Ward Baroda Society Vs Baroda. Kaira can Office Building 1st Floor, Nr.Ganesh Char Rasta Anand 388 001. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri Santosh Karnani, Sr.DR Assessee by : Shri Sunil Talati, AR सुनवाई क" तार"ख/Date of Hearing : 12/10/2017 घोषणा क" तार"ख /Date of Pronouncement: 25/10/2017 आदेश/O R D E R Prese…

Basanti Jeevanlal Jain, Mumbai vs. ITO WD 14(3)(2), Mumbai

The appeal of the assessee is allowed

ITA 909/MUM/2014[2006-07]Status: DisposedITAT Mumbai08 Sept 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2006-07 Smt. Basanti Jeevanlal Jain, The Income Tax Officer 287, Dharamraj Gully, Ward-14(3)(2), बनाम/ M.J. Market, Earnest House, Vs. Mumbai-400020 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Agdpj5258A

Section 142(1)Section 143(3)Section 147Section 148Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, एच,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2006-07 Smt. Basanti Jeevanlal Jain, The Income Tax Officer 287, Dharamraj Gully, Ward-14(3)(2), बनाम/ M.J. Market, Earnest House, Vs. Mumbai-400020 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AGDPJ5258A "नधा"रती क" ओर से / Assessee by Shri Ajay R. Singh राज"व क" ओर से / Revenue by Shri B.D. Naik सुनवाई क" तार"ख / Dat…