DIT (Exemption) v. North Indian Association

79 Taxmann.com 410High Court2017#9890 most cited

What is DIT (Exemption) v. North Indian Association authority for?

Registration granted to a trust cannot be cancelled for reasons not provided for in section 12AA(3) (or the present section 12AB(4)) of the Income Tax Act.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

DIT v. North Indian Association · Section 12AA(3) · Section 12AB(4) · trust registration cancellation · reasons not provided · exemption

Also reported as

246 Taxmann 318393 ITR 206

Judgments citing DIT (Exemption) v. North Indian Association

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R
Section 12ASection 143(2)Section 153(9)

…t of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act which was in existence at that point of time and presently 12AB(4) of the act, the registration…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…t of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act which was in existence at that point of time and presently 12AB(4) of the act, the registration…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ourt of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act, presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled. 14. T…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income-Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R
Section 12ASection 143(2)Section 153(9)

…ourt of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act, presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled. 14. T…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

Jhansi Development Authority, Jhansi vs. ACIT Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT Circle-4, Agra vs. Jhansi Development Authority, Jhansi

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

Jhasi Development Authority, Jhansi vs. Dy. C.I.T., Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The ITO (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh PAN No. AAATC4943J (Appellant) (Respondent) Appellant by : Sh. Y.K. Sud, CA Respondent by : Smt. Chanderkanta, Addl. CIT (on 22.3.2018) & Sh.Yoginder Mittal, Sr. DR (on 13.7.2018) Date of Hearing : 22.03.2018 & 13.7.2018 Date of Pronouncement : 26.07.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred b…

Mumbai Port Trust, Mumbai vs. DIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 363/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Feb 2018AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Mumbai Port Trust, Dit(Exemption), 6Th Floor, Piramal Chambers, Port Bhawan, Soorji Vallabhdas Marg, Ballard Estate, Vs. Parel, Mumbai-400001 Mumbai-400012 Pan: Aaatm5001D (Appellant) (Respondent)

For Respondent: Ms. S. Padmaja (CIT-DR)
Section 11Section 12Section 12ASection 2Section 2(15)Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Mumbai Port Trust, DIT(Exemption), 6th Floor, Piramal Chambers, Port Bhawan, Soorji Vallabhdas Marg, Ballard Estate, Vs. Parel, Mumbai-400001 Mumbai-400012 PAN: AAATM5001D (Appellant) (Respondent) Assessee by Shri Hari Raheja with Mani Jain : (AR) Revenue by : Ms. S. Padmaja (CIT-DR) : 01.02.2018 Date of hearing Date of Pronouncement : 23.02.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section…

M.I.G. Cricket Club, Mumbai vs. DIT (E), Mumbai

In the result, appeal in ITA no 602/Mum/2012 filed by the assessee is allowed for statistical purposes

ITA 602/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Apr 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 12ASection 143Section 2(15)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member आयकर अपील सं./I.T.A. No.602/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) MIG Cricket Club Director of Income- बनाम/ MIG Colony tax(Exemption) v. Bandra(East) Mumbai Mumbai-400051 "थायी लेखा सं./PAN : AAATM4779J (राज"व / Revenue) .. (अपीलाथ" /Appellant) आयकर अपील सं./I.T.A. No 4638/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) MIG Cricket Club…

DIT (Exemption) v. North Indian Association (79 Taxmann.com 410) — Cited in 11 Judgments | BharatTax