DIT v. Sri Ramakrishna Seva Ashrama

18 Taxmann.com 37High Court2012#7561 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also reported as

205 Taxmann 26

Sections most often in play

Section 11(1)(d)Section 10(23C)(iiiad)Section 11 Section 12(1)Section 250 Section 12AA Section 80G

Issues it is cited on

section 14(2)section 2(17)section 62 section 11(1)(d)section 80g(5b)corpus fund section 115bbc section 80g(2)anonymous donation corpus donation section 11(5)accumulation of income

Judgments citing DIT v. Sri Ramakrishna Seva Ashrama

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) , CHENNAI vs. THE ICICI FOUNDATION FOR INCLUSIVE GROWTH , MUMBAI

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

ITA 2386/CHNY/2025[2012-13]Status: DisposedITAT Chennai20 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Shri S.R. Raghunathashri S.R. Raghunathashri S.R. Raghunathashri S.R. Raghunathaआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं././././Ita No.2 अपील

For Appellant: Mr. S.Sriram, AdvocateFor Respondent: Ms. E.Pavuna Sundari, CIT

Section 11(1)(d)Section 12ASection 80G

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण‘ ‘ए’ "ाय अिधकरण "ाय "ाय पीठ "ाय पीठ पीठ, चे"ई। पीठ चे"ई। चे"ई। चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI ‘A’ BENCH: CHENNAI ‘A’ BENCH: CHENNAI ‘A’ BENCH: CHENNAI माननीय माननीय +ी माननीय माननीय +ी +ी मनु +ी मनु मनु कुमार मनु कुमार कुमार िग.र कुमार िग.र िग.र, , , , "ाियक िग.र "ाियक "ाियक सद1 "ाियक सद1 सद1 एवं सद1 एवं एवं +ी एवं +ी +ी एस +ी एस एस. . . . आर एस आर आर. . . . रघुनाथा आर रघुनाथा रघुनाथा, , , , लेखा सद1 रघुना…

SATYENDRANATH BOSE EDUCATIONAL & SOCIAL WELFARE TRUST,KOLKATA vs. WARD 1(3), EXEMPT, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2339/KOL/2024[2018-19]Status: DisposedITAT Kolkata25 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.2339/Kol/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. Ac Road Khagra, Berhampur-742103 Pan No. : Aaots 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri Altaf Husssain, Addl.Cit-Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2025 घोषणा की तारीख/Date Of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 24.09.2024, For The Assessment Year 2018-2019 On The Following Grounds Of Appeal :- 1. That The Order Passed By The Ld. Cit (Appeals), Nfac, U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Action Of Ao Denying The Benefit Of Exemption Claimed U/S 10(23C) (Iiiad) Of The Act. 3. For That On The Facts & In The Circumstances Of The Case, The Lower Authorities Failed To Correctly Appreciate That The Assessee Was Indeed Maintaining & Aiding Education Institutions & It Existed Solely For Educational Purposes Without Any Motive For Profit & Since Its Annual Receipts Did Not Exceed The Limit Of Rs.1 Crores, It Had Rightly Claimed Exemption U/S 10(23C) (Iiiad) Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Altaf Husssain, Addl.CIT-Sr. DR

Section 10Section 250

…आयकर अपीलीय अधिकरण, “बी ” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं/ITA No.2339/KOL/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. AC Road Khagra, Berhampur-742103 PAN No. : AAOTS 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue by : Shri Altaf Husssain, Addl.CIT-Sr. D…

ASSTT. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE-2, CHANDIGARH, CHANDIGARH vs. M.R.S. SHRI PRANNATH PARNAMI EDUCATION SOCIETY , HARYANA

In the result, the appeal is dismissed

ITA 253/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh14 Oct 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No.253/Chd/2024 "नधा"रणवष" / Assessment Year : 2017-18 Asstt. Commissioner Of बनाम M.R.S. Shri Prannath Income Tax, Exemptions, Parnami Education Society, Circle-2, 20Km Stone, Chandigarh Rajgarh Road, Vpo Choudhariwas Hisar 125001 "थायीलेखासं./Pan No: Aabam1046N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रतीक"ओरसे/Assessee By :Sh. Kapil Goyal, Advocate राज"वक"ओरसे/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाईक"तार"ख/Date Of Hearing : 19.09.2024 उदघोषणाक"तार"ख/Date Of Pronouncement : 14.10.2024 आदेश/Order Per A.D. Jain: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 14.01.2024, For The Assessment Year 2017-18, Taking The Following Grounds Of Appeal:

For Appellant: Sh. Kapil Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 11(1)(d)Section 133(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.253/CHD/2024 "नधा"रणवष" / Assessment Year : 2017-18 Asstt. Commissioner of बनाम M.R.S. Shri Prannath Income Tax, Exemptions, Parnami Education Society, Circle-2, 20KM Stone, Chandigarh Rajgarh Road, VPO Choudhariwas Hisar 125001 "थायीलेखासं./PAN NO: AABAM1046N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रतीक"ओरसे/Assessee by :Sh. Kapil Goyal, Advocate राज"वक"ओरसे/ Revenue by : Smt. Kusum…

ORIENTAL CHARITABLE FOUNDATION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR

Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Oriental Charitable Foundation ACIT Circle-1(1)(Exempt), P-46A, Radha Bazar Lane, Vs Kolkata. Kolkata-700001. (PAN: AAATO0629B) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agrwal, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 08.05.2024 Date of Pronouncement : 04.07.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Commissio…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3049/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) & आयकरअपीलसं/I.T.A. No.3210/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) & आयकरअपीलसं/I.T.A. No.3209/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT (Exemptions)-2(1) बिधम/ Shree Sai Baba Sansthan Room No. 519, 5th Floor, Trust (Shridi) Vs. Piramal C/o 804-B, Sai Niketan, Chambers,LalbaugLower Dr. Ambedkar Road, Parel, Mumbai-400021. Dadar (East), Mumbai – 400014. PAN NO.AAATS2581C आयकरअपीलसं/I.T.A. No.3010/Mum/…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

LOK BHARTI MANDAL,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 212/SRT/2023[2008-09]Status: DisposedITAT Surat16 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.212/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The Ito, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2524Q Assessee By Shri Hiren Vepari, Ca Respondent By Shri Vinod Kumar, Sr. Dr 04/05/2023 Date Of Hearing Date Of Pronouncement 16/06/2023

Section 11(1)(d)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.212/SRT/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The ITO, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATL2524Q Assessee by Shri Hiren Vepari, CA Respondent by Shri Vinod Kumar, Sr. DR 04/05/2023 Date of Hearing Date of Pronouncement 16/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the asse…

ITO (E), WARD- 2(3), NEW DELHI vs. THE MANAGING COMMITTEE OF SHIVALA APA GANGADHAR , DELHI

In the result appeal of the Revenue is dismissed and the petition under Rule 27 of the ITAT Rules by the assessee is allowed for statistical purposes

ITA 226/DEL/2018[2014-15]Status: DisposedITAT Delhi30 May 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 226/Del/2018 िनधा"रण वष"/Assessment Year: 2014-15 Income Tax Officer (E) The Managing बनाम Committee Of Shivala Vs. Ward : 2 (3) Apa Gangadhar, Near Red Fort, New Delhi. Chandni Chowk, Delhi – 110 006. Pan No. Aaatt7829A अपीलाथ"/ Appellant ""थ"/ Respondent

For Appellant: Shri V. Raj Kumar, Adv

Section 11(1)(d)

…ITA. No. 226/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 226/Del/2018 िनधा"रण वष"/Assessment Year: 2014-15 Income Tax Officer (E) The Managing बनाम Committee of Shivala Vs. Ward : 2 (3) APA Gangadhar, Near Red Fort, New Delhi. Chandni Chowk, Delhi – 110 006. PAN No. AAATT7829A अपीलाथ"/ Appellant ""थ"/ Respondent Shri K. Sampath, Advocate; & िनधा"रतीक"ओरसे /Assessee by : Shri V. Raj Kumar, Adv.; राज"वक"ओरसे / Department by Ms. Kajal Singh, Sr. D. R.; : सुनवाईक"तारीख/ Dat…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed partly

ITA 273/JPR/2020[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

For Appellant: Shri Shafi Mohammed Chouhan (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 273/JP/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed Chouhan (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ…

VIDYA BHARATI SOCIETY FOR EDUCATION & SCIENTIFIC ADVANCEMENT,KOLKATA vs. ACIT(EXEMPTION) CIRCLE - 1(1), KOLKATA , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, JM] I.T.A. Nos. 2397 & 2398/Kol/2017 Assessment Years: 2010-11 & 2014-15 Vidya Bharati Society for Education & Vs. Assistant Commissioner of Income- Scientific Advancement tax(Exemption), Circle-1(1), Kolkata. (PAN: AAATV2139H) Appellant Respondent Date of Hearing 04.11.2019 Date of Pronouncement 10.01.2020 For the Appellant Shri Arvind Agarwal, Advocate & Shri Rajat Agarwal, CA For the R…

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

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

ITA 2425/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Alok Singh, CIT.D.R

Section 11Section 11(1)(a)Section 11(2)Section 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 2425 to 2428/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2009-10, 2010-11, 2011-12 & 2014-15) Deputy Commissioner of बनाम/ Jamnagar Area Income-Tax (Exemptions) Development Authority Vs. 1st Floor, Dr. Hedgewar Circle-2, Ahmedabad 2nd Floor, Nature View Commercial Complex, Building, Opp. H. K. Near M. P. Shah College, House, Ashram Road, Sat Rasta, Jamnagar - Ahmedabad - 380009 361001 "थायी…

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE DY. CIT, EXEMPTIONS, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019

Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER &Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Gujarat Cricket DCIT, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad IInd Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAA AG1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) M. K. Patel, AR अपीलाथ"ओरसे/Appellant by : Aparna Agarwal, CIT DR ""यथ"क"ओर…

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH “F” NEW DELHI ) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2267/Del./2013 Assessment Year : 2009–10 Patanjali Yogpeeth (Nyas) ADIT [Exemptions] D–13, Pushpanjali Enclave, Vs. Range : II, Pitampura, DELHI. New Delhi. PAN : AABTP 0560 H (Appellant) (Respondent) Appellant by : Shri Ajay Vohra, Sr. Adv.; & Shri Rohit Jain, Adv.; Respondent by : Shri N. C. Swain, CIT [DR]; Date of Hearing : 19.01.2017 Date of Pronouncement : 09.02.2017. O R D E R PER I. C. SUDHIR, J. M. : The assessee has questioned first appellate…