DIT v. Chiranjiv Charitable Trust

223 Taxmann.com 71High Court#23729 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing DIT v. Chiranjiv Charitable Trust

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Dy. 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) Revenue By Sh. H.K.Choudhary, (CIT-DR) Assessee By Sh. Nirbhay Mehta, Adv. ORDER PER ANADEE NATH MISSHRA, AM: This appeal is preferred by the Revenue against order dated 28.09.2016 passed by the Learned Commissioner of Income Tax (Appeals)-36, New De…

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

…lowed in the year of acquisition of the Page 4 of 11 ITA 6627/Del/2015 A.Y. 2010-11 The Delhi Public School Society assets. The Ld. DR placed reliance upon the decision of Hon’ble Delhi 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…

M/S. Lord Jesus Education Society, Gurgaon vs. ACIT, Gurgaon

In the result, the Appeal filed by the Assessee stands allowed for statistical purposes

ITA 1648/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Hiren Mehta, CAFor Respondent: None

Section 12ASection 142(1)

…l twice there is no error in impugned orders passed by the Tribunal by holding that claim for depreciation will be allowable 14 where purchase of assets has been claimed as application. F. Decision of Delhi High Court in DIT Vs. Chiranjiv Charitable Trust 223 Taxmann.com 71 (Del)" stands distinguished in Para 10, 11 & 12 of the order in the case of Indraprastha Cancer Society which is reproduced below:- The aforesaid paragraph refers to the decision in the case of VishwaJagriti Mission (supra) but ratio was distinguished on the ground that in the said case the Court was concerned with computation of income…