DIT (E) v. Indraprastha Cancer Society

53 Taxmann.com 463High Court2015#7478 most cited

What is DIT (E) v. Indraprastha Cancer Society authority for?

Insertion of sub-section (6) to Section 11 of the Income Tax Act is prospective, meaning disallowance of depreciation cannot be made for assessment years prior to 2015-16.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

DIT (E) v. Indraprastha Cancer Society · Section 11 · Section 143(3) · depreciation · application of income · insertion of sub-section (6) · prospective amendment

Issues it is cited on

application of incomesection 11section 143(3)

Judgments citing DIT (E) v. Indraprastha Cancer Society

ACIT(E), Circle-1(1), New Delhi vs. Divya Jyoti Jagrati Sansthan, New Delhi

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

ITA 4188/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Ms. Yagyasaini Kakkar, CIT DR
Section 11Section 11(1)Section 115BSection 12ASection 133(6)Section 143(3)Section 2(15)Section 32Section 32(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.4188/Del./2017 (ASSESSMENT YEAR : 2012-13) ACIT (E), Circle 1 (1), vs. Divya Jyoti Jagrati Sansthan, New Delhi. Plot No.3, Pocket OCF, Behind Suraksha Enclave, Parwana Road, Pitampura, New Delhi – 110 034. (PAN : AAATD2307D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudesh Garg, Advocate REVENUE BY : Ms. Yagyasaini Kakkar, CIT DR Date of Hearing : 25.11.2021 Date of Order : 24.01.2022 O R D E R PER AMIT SHUKLA, JM : Aforesaid appeal has been filed b…

ACIT(E), Circle- 1(1), New Delhi vs. Lal Bahadur Shastri Educational Society, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6259/DEL/2017[2014-15]Status: DisposedITAT Delhi17 Nov 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Ita Nos.6258 & 6259/Del/2017 (Assessment Years : 2013-14 & 2014-15) Acit (E) Vs. Lal Bahadur Shastri Circle – 1(1), Educational Society New Delhi Plot No.11/7, Sector – 11, Near Metro Station Dwarka New Delhi-110 075 Pan : Aaaal 6364 M (Appellant) (Respondent) Assessee By Shri Hitesh Ambani, C.A. Revenue By Shri Manu Chaurasiya, Sr. D.R. Date Of Hearing: 03.11.2021 Date Of Pronouncement: 17.11.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.6258 & 6259/Del/2017 (Assessment Years : 2013-14 & 2014-15) ACIT (E) Vs. Lal Bahadur Shastri Circle – 1(1), Educational Society New Delhi Plot No.11/7, Sector – 11, Near Metro Station Dwarka New Delhi-110 075 PAN : AAAAL 6364 M (APPELLANT) (RESPONDENT) Assessee by Shri Hitesh Ambani, C.A. Revenue by Shri Manu Chaurasiya, Sr. D.R. Date of hearing: 03.11.2021 Date of Pronouncement: 17.11.2021 ORDER PER ANIL CHATURVEDI, AM: Both…

ACIT(E), Circle- 1(1), New Delhi vs. Lal Bahadur Shastri Educational Society, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6258/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Nov 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Ita Nos.6258 & 6259/Del/2017 (Assessment Years : 2013-14 & 2014-15) Acit (E) Vs. Lal Bahadur Shastri Circle – 1(1), Educational Society New Delhi Plot No.11/7, Sector – 11, Near Metro Station Dwarka New Delhi-110 075 Pan : Aaaal 6364 M (Appellant) (Respondent) Assessee By Shri Hitesh Ambani, C.A. Revenue By Shri Manu Chaurasiya, Sr. D.R. Date Of Hearing: 03.11.2021 Date Of Pronouncement: 17.11.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.6258 & 6259/Del/2017 (Assessment Years : 2013-14 & 2014-15) ACIT (E) Vs. Lal Bahadur Shastri Circle – 1(1), Educational Society New Delhi Plot No.11/7, Sector – 11, Near Metro Station Dwarka New Delhi-110 075 PAN : AAAAL 6364 M (APPELLANT) (RESPONDENT) Assessee by Shri Hitesh Ambani, C.A. Revenue by Shri Manu Chaurasiya, Sr. D.R. Date of hearing: 03.11.2021 Date of Pronouncement: 17.11.2021 ORDER PER ANIL CHATURVEDI, AM: Both…

DCIT (Exemption), New Delhi vs. The Delhi Public School Society, New Delhi

In the result, this appeal is dismissed

ITA 6084/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshrady. Cit (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East Of Kailash, Vs. New Delhi-110065. Pan –Aaatt 0740J (Appellant) (Respondent)

Section 11Section 12ASection 2Section 4ASection 70

…hi High Court in the case of DIT vs. Chiranjiv Charitable Trust reported in 223 Taxmann.com 71. 5.1. On the contrary assessee placed reliance upon a subsequent decision of Hon’ble Delhi High Court in the case of CIT vs. Indraprastha Cancer Society reported in 53 Taxmann.com 463. 5.2. We have perused the submissions advanced by both the sides in the light of the decisions relied upon by them. 5.3. It is observed that order passed by this Tribunal in assessee’s own case for assessment year 2009-10 in ITA No. 4081/del/2012 placed at page 68 of the paper book dealt with this issue as under: “10. Furthermore, we note…

ACIT, New Delhi vs. M/S. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 5661/DEL/2015[2011-12]Status: DisposedITAT Delhi12 Jul 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 36(1)(iii)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 5660 & 5661/Del/2015 Assessment Years: 2010-11 & 2011-12 ACIT, Circle 8(2), vs. Escorts Heart Institute & Research New Delhi. Centre Ltd., Okhla Road, New Delhi. PAN – AAACE8731F (Appellant) (Respondent) Revenue by Shri R.M. Mehta, C.A. Assessee by Shri Sujit Kumar, Sr. DR Date of Hearing 03.07.2018 Date of Pronouncement 12.07.2018 ORDER Per L.P. Sahu, A.M.: These two appeal at the instance of Revenue are directed against the orders dated 31.07.2015 of…

ACIT, New Delhi vs. M/S. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 5660/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Jul 2018AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 36(1)(iii)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 5660 & 5661/Del/2015 Assessment Years: 2010-11 & 2011-12 ACIT, Circle 8(2), vs. Escorts Heart Institute & Research New Delhi. Centre Ltd., Okhla Road, New Delhi. PAN – AAACE8731F (Appellant) (Respondent) Revenue by Shri R.M. Mehta, C.A. Assessee by Shri Sujit Kumar, Sr. DR Date of Hearing 03.07.2018 Date of Pronouncement 12.07.2018 ORDER Per L.P. Sahu, A.M.: These two appeal at the instance of Revenue are directed against the orders dated 31.07.2015 of…

DCIT (E), New Delhi vs. M/S the Delhi Public School Society, New Delhi

In the result, the issue raised by the Revenue stands dismissed

ITA 6627/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Nov 2017AY 2010-11

Bench: Shri R.S. Syal & Smt. Beena A Pillaia.Y. 2010-11

Section 11Section 12Section 143(2)Section 70

…hi High Court in the case of DIT vs. Chiranjiv Charitable Trust reported in 223 Taxmann.com 71. 5.1. On the contrary assessee placed reliance upon a subsequent decision of Hon’ble Delhi High Court in the case of CIT vs. Indraprastha Cancer Society reported in 53 Taxmann.com 463. 5.2. We have perused the submissions advanced by both the sides in the light of the decisions relied upon by them. 5.3. It is observed that order passed by this Tribunal in assessee’s own case for assessment year 2009-10 in ITA No. 4081/del/2012 placed at page 68 of the paper book dealt with this issue as under: “10. Furthermore, we note…

ACIT (Exemption) - 1(1), Mumbai vs. Gujrat Research Society, Mumbai

In the result, the appeal is dismissed

ITA 5151/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Oct 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit-1(1) Gujrat Research Society Room No. 506, 5Th Floor, Dr. Madhuri Shah Vs. Piramal Chamber, Lalbaug, Campus, Ram Krishna Mumbai-400012. Mission Marg, Mumbai-400052. Pan No. Aaatb1718N Appellant Respondent Revenue By : Ms. Arju Garodia, Dr Assessee By : Mr. Rupam J. Shukla, Ar Date Of Hearing : 05/09/2017 Date Of Pronouncement : 31/10/2017

For Appellant: Mr. Rupam J. Shukla, ARFor Respondent: Ms. Arju Garodia, DR
Section 10Section 11Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT-1(1) Gujrat Research Society Room No. 506, 5th floor, Dr. Madhuri Shah Vs. Piramal Chamber, Lalbaug, Campus, Ram Krishna Mumbai-400012. Mission Marg, Mumbai-400052. PAN No. AAATB1718N Appellant Respondent Revenue by : Ms. Arju Garodia, DR Assessee by : Mr. Rupam J. Shukla, AR Date of Hearing : 05/09/2017 Date of pronouncement : 31/10/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant assessment year…

M/S. Madhya Pradesh Cricket Association, Indore vs. The DCIT 1(1), Indore

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Madhya Pradesh Cricket DCIT, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.AAATG3527C Appellant by Shri Anil Kamal Garg, & Shri Arpit Gaur (AR) Revenue by Shri Lal Chand (CIT-DR) Date of Hearing: 21.03.2017 Date of Pronouncement: 14.06.2017 आदेश / O R D E R PER CHANDRAMOHAN GA…

Commissioner of Income Tax (Exemption) vs. Fashion Design Council of India

ITA/375/2016HC Delhi29 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11Section 11(2)

…4 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 18 + ITA 375/2016 COMMISSIONER OF INCOME TAX (EXEMPTION) Appellant Through: Ms. Lakshmi Gurung, Advocate versus FASHION DESIGN COUNCIL OF INDIA Respondent Through: Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER % 29.05.2017 1. There are two issues raised in the present appeal filed by the Revenue against the order dated 30"^ October, 2015 in ITA No. 979/T)EL/20Il DATED for Assessment Year 2007-08. 2. The first question is whether the Tribunal was right in law in holding that the Assessee was entitled to dep…

DCIT, New Delhi vs. M/S. Escort Heart Institute & Research Centre Ltd., New Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 6674/DEL/2013[2008-09]Status: DisposedITAT Delhi18 Apr 2017AY 2008-09

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2008-09 Dcit, Vs. Escort Heart Institute & Research Circle-11(1), Centre Ltd., New Delhi. Okhla Road, New Delhi. Pan: Aaace8731F Assessee By : Shri R.M. Mehta, Advocate Deptt. By : Shri U.C. Dubey, Sr. Dr

For Appellant: Shri R.M. Mehta, Advocate
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2008-09 DCIT, Vs. Escort Heart Institute & Research Circle-11(1), Centre Ltd., New Delhi. Okhla Road, New Delhi. PAN: AAACE8731F Assessee By : Shri R.M. Mehta, Advocate Deptt. By : Shri U.C. Dubey, Sr. DR Date of Hearing : 17.04.2017 Date of Pronouncement : 18.04.2017 ORDER PER R.S. SYAL, VP: This appeal by the Revenue arises out of the order passed by the CIT(A) on 03.09.2013 in relation to the assessment year 2008-09. 2. The first ground is agains…

M/S. Raman Educational Society, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeal of the assessee stands allowed

ITA 4641/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Feb 2017AY 2011-12

Bench: Shri H.S. Sidhuassessment Year : 2011-12

For Appellant: Dr. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. Rakesh Kumar, Sr. DR
Section 11(4)Section 12ASection 143(1)Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2011-12 RAMAN EDUCATIONAL SOCIETY Vs. ADDL. CIT, RANGE-2, E-8, KAVI NAGAR INDUSTRIAL GHAZIABAD AREA, GHAZIABAD (PAN: AAAAR1010N) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Aggarwal, Adv. Department By : Sh. Rakesh Kumar, Sr. DR ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A), Ghaziabad on 29.5.2015 in relation to the assessment year 2011-12 on the following concise grounds:- 1. That having regard to the fact…

M/S. Friends Charitable Society, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeal of the assessee stands allowed

ITA 4640/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Feb 2017AY 2011-12

Bench: Shri H.S. Sidhuassessment Year : 2011-12

For Appellant: Dr. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. Rakesh Kumar, Sr. DR
Section 11(4)Section 12ASection 143(1)Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2011-12 FRIENDS CHARITABLE SOCIETY, Vs. ADDL. CIT, RANGE-1, 95, KATORI MILL, GHAZIABAD NEAR HINDON AIR FORCE STATION, LONI ROAD, MOHAN NAGAR, GHAZIABAD (PAN: AAATF0997R) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Aggarwal, Adv. Department By : Sh. Rakesh Kumar, Sr. DR ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A), Ghaziabad on 29.5.2015 in relation to the assessment year 2011-12 on the following concise gro…

Institute of Management Education, Ghaziabad vs. JCIT, Ghaziabad

In the result, the appeal of the assessee stands allowed

ITA 3422/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Feb 2017AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Dr. Rakesh Gupta, Adv. & Sh. AkhileshFor Respondent: Sh. F.R. Meena, Sr. DR
Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 INSTITUTE OF MANAGEMENT Vs. JCIT, RANGE-2 EDUCATION, GHAZIABAD C/O AKHILESH KUMAR, ADVOCATE, CHAMBER NO. 206-207, ANSAL “SATYAM” RDC RAJ NAGAR, GHAZIABAD (PAN: AAATI1437R) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Akhilesh Kumar, Adv. Department By : Sh. F.R. Meena, Sr. DR ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A), Muzaffarnagar on 16.2.2015 in relation to the assessment year 2010-11 on the followi…

DDIT (E), Delhi vs. M/S. All India Football Federation, New Delhi

ITA 6352/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Sept 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

Section 11Section 2(15)

…DELHI BENCH:‘A’ NEW DELHI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No. 6352/Del/2013 (ASSESSMENT YEAR-2009-10) DDIT(E), vs All India Football Federation, Inv. Cir.-I, Sector-19, Phase-I, Delhi. Dwarka, New Delhi. AADTS1441C Appellant by Sh. K.K. Jaiswal, DR Respondent by Sh. Sunil Arora, CA Sh. Pankaj Jain, CA Ms. Ruchika Jain, CA Date of Hearing 07.09.2015 Date of Pronouncement 23.09.2015 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: This is an appeal filed by the Revenue arising from the order of the of ld. CIT(A)’s- XXI, New Delhi dated 16.09.2013 for A.Y.…