DIT (Exem) v. Al-Ameen Charitable Fund Trust

67 Taxmann.com 160High Court2016#4534 most cited

What is DIT (Exem) v. Al-Ameen Charitable Fund Trust authority for?

Amendments to Section 11 of the Income Tax Act made by the Finance Bill 2014 are prospective and effective from April 1, 2015, meaning claims for depreciation on assets fully claimed as application of income are allowed for assessment years prior to this date.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Also referred to as

DIT (Exem) v. Al-Ameen Charitable Fund Trust · Section 11 · Finance Bill 2014 · prospective amendment · depreciation · charitable trusts · application of income · assessment year 2015-16

Judgments citing DIT (Exem) v. Al-Ameen Charitable Fund Trust

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1634/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12 Vs. M/s.Rani Meyyammai Achi of The Dy. Director of Income Chettinad Charitable Trust, Tax (Exemptions)-1, Chennai. Rani Seethai Hall, Vth Floor, 603, Annasalai, Chennai-600 006. [PAN: AAATR 0715 R] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपील सं./ITA Nos.1635/Mds/2017 'नधा#रण वष…

Rani Meyyammai Achi of Chettinad Charitable Trust, Chennai vs. DCIT (Exemptions) 1, Chennai

In the result, the appeals filed by the assessee stands allowed

ITA 1633/CHNY/2017[2010-11]Status: DisposedITAT Chennai13 Sept 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12

For Appellant: Ms.Ann Mary Baby, JCIT
Section 11

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1633 & 1634/Mds/2017 'नधा#रण वष# /Assessment Years: 2010-11 & 2011-12 Vs. M/s.Rani Meyyammai Achi of The Dy. Director of Income Chettinad Charitable Trust, Tax (Exemptions)-1, Chennai. Rani Seethai Hall, Vth Floor, 603, Annasalai, Chennai-600 006. [PAN: AAATR 0715 R] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपील सं./ITA Nos.1635/Mds/2017 'नधा#रण वष…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gokula Education Foundation (Medicall), Bangalore

In the result, all the appeals are dismissed

ITA 1609/BANG/2016[2009-10]Status: DisposedITAT Bangalore14 Jul 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER 1. 2-3. ITA Nos.1610 & 1611(Bang)/2016 (Assessment years: 2006-07 & 2009-10) 4-6. ITA Nos.1612, 1605 & 1613/Bang/2016 (Assessment years: 2009-10, 2010-11 & 2011-12) Asst. Commissioner of Income-tax (Exemptions) Circle 17(1), Bengaluru. … Appellant Vs. 1. M/s.Gokula Education Foundation (Medical), MS Ramaiah Nagar, MSRIT Post, Mathikere, Bengaluru-560054. PAN: AATG 1779 Q 2-3. M/s.Gokula Education Foundation, MS Ramaiah Nagar, MSRIT Post, Mathikere, Bengaluru-560…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gokula Education Foundation (Hospital), Bangalore

In the result, all the appeals are dismissed

ITA 1605/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.Kamaladhar, Standing CounselFor Respondent: Shri Pranav Krishna, Advocate
Section 11(6)Section 12ASection 143(1)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER 1. 2-3. ITA Nos.1610 & 1611(Bang)/2016 (Assessment years: 2006-07 & 2009-10) 4-6. ITA Nos.1612, 1605 & 1613/Bang/2016 (Assessment years: 2009-10, 2010-11 & 2011-12) Asst. Commissioner of Income-tax (Exemptions) Circle 17(1), Bengaluru. … Appellant Vs. 1. M/s.Gokula Education Foundation (Medical), MS Ramaiah Nagar, MSRIT Post, Mathikere, Bengaluru-560054. PAN: AATG 1779 Q 2-3. M/s.Gokula Education Foundation, MS Ramaiah Nagar, MSRIT Post, Mathikere, Bengaluru-560…

DCIT, Bangalore vs. M/S People'S Educatation Society, Bangalore

In the result, the appeal of the Revenue is partly allowed for statistical purpose

ITA 1074/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Jun 2017AY 2011-12

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.1074/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner Of Income-Tax (E), Circle -1, Bengaluru .. Appellant V. M/S. Peoples Education Society, 50 Feet Road, Hanumanthanagar, Bsk 1St Stage, Bengaluru 560 050 .. Respondent Pan : Aaatp3955H Assessee By : Shri. Prashanth, C, Ca Revenue By : Shri. Sanjay Kumar, Cit-Iii Heard On : 31.05.2017 Pronounced On : 09.06.2017 O R D E R Per Lalit Kumar:

For Appellant: Shri. Prashanth, C, CAFor Respondent: Shri. Sanjay Kumar, CIT-III
Section 10Section 11Section 11(1)Section 12ASection 14Section 2(45)Section 21(1)

…ITA.1074/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.1074/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner of Income-tax (E), Circle -1, Bengaluru .. Appellant v. M/s. Peoples Education Society, 50 Feet Road, Hanumanthanagar, BSK 1st Stage, Bengaluru 560 050 .. Respondent PAN : AAATP3955H Assessee by : Shri. Prashanth, C, CA Revenue by : Shri. Sanjay Kumar, CIT-III Heard on : 31.05.2017 Pronounced on : 09.06.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : The prese…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Karnataka State Cricket Association, Bangalore

In the result, Revenue’s appeal for asst

ITA 1615/BANG/2016[2006-07]Status: DisposedITAT Bangalore01 Jun 2017AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/S Karnataka State Cricket Association, Chinnaswamy Stadium, Mg Road, Bangalore. . Respondent

For Appellant: Smt. Swapna Das, JCITFor Respondent: Shri Narendra Sharma, Advocate
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Asst. Commissioner of Income-tax, (E), Circle – 1, Bangalore. . Appellant Vs. M/s Karnataka State Cricket Association, Chinnaswamy Stadium, MG Road, Bangalore. . Respondent Appellant by : Smt. Swapna Das, JCIT Respondent by : Shri Narendra Sharma, Advocate Date of Hearing : 1-6-2017 Date of Pronouncement : 2-6-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of Commissioner of Income-tax (Appeals) -…