Government of Kerala v. Mother Superior Adoration Convent

126 Taxmann.com 68Supreme Court of India2021#8055 most cited

What is Government of Kerala v. Mother Superior Adoration Convent authority for?

Beneficial exemption provisions in tax statutes, intended to promote economic growth or other beneficial reasons, should be interpreted liberally according to their object, even overriding the strict interpretation rules applicable in other fiscal contexts.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Government of Kerala v. Mother Superior Adoration Convent · interpretation of tax statutes · liberal construction · beneficial exemption · promotion of economic growth · incentive provisions · object of the act · fiscal statute

Also reported as

5 SCC 602

Sections most often in play

Section 139Section 139(1)Section 148Section 35ADSection 54FSection 73ASection 80-IASection 80HHC

Issues it is cited on

section 35adsection 10b(8)section 32asection 35asection 80jsection 73set off of lossestax benefitsection 288section 3(1)section 80ia(4)deduction under section 80ia

Judgments citing Government of Kerala v. Mother Superior Adoration Convent

Assistant Commissioner of Income Tax, Circle 1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER ITA No. 541/Jodh/2024 (A. Y. 2016-17) ITA No. 544/Jodh/2024 (A.Y. 2017-18) ITA No. 545/Jodh/2024 (A.Y. 2018-19) A.C.I.T., Circle-1, Jodhpur. Assessee by Revenue by Date of Hearing Date of Pronouncement Jodhpur Healthcare Pvt. Ltd. Medipulse Hospital, E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals a…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER ITA No. 541/Jodh/2024 (A. Y. 2016-17) ITA No. 544/Jodh/2024 (A.Y. 2017-18) ITA No. 545/Jodh/2024 (A.Y. 2018-19) A.C.I.T., Circle-1, Jodhpur. Assessee by Revenue by Date of Hearing Date of Pronouncement Jodhpur Healthcare Pvt. Ltd. Medipulse Hospital, E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals a…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER ITA No. 541/Jodh/2024 (A. Y. 2016-17) ITA No. 544/Jodh/2024 (A.Y. 2017-18) ITA No. 545/Jodh/2024 (A.Y. 2018-19) A.C.I.T., Circle-1, Jodhpur. Jodhpur Healthcare Pvt. Ltd. Medipulse Hospital, E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Assessee by Amit Kothari, C.A. Revenue by Shri Ajey Malik, CIT (DR) Date of Hearing 28.05.2025. Date of Pronouncement 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals a…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Madhapur

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2017-18, 2018-19 and 2020-21) The Assistant NCC HES JV, Commissioner of Income Vs. Madhapur, Tax, Circle 8(1), Hyderabad. Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR. सुिवधई की…

Celestial Avenues Pvt Ltd Rep. by Csk Properties Pvt Ltd on Merger-PAN-Aadcc3990R, Hyderabad vs. Asst. Commissioner of Income Tax, Circle -1(2), Hyderabad

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

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.212 to 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 and 2008-09) M/s. SABIR, SEW & The Deputy Commissioner of PRASAD, JV, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. PAN : ABCFS2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri A. Srinivas, C.A. रधजस्‍व द्वधरध/Revenue by: Shri Srinath Sadanala, Sr.DR सुिवधई की तधरीख/Date…

Fortrea Scientific Private Limited, Pune vs. ACIT, Mumbai

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 5678/Mum/2024 5701/Mum/2024 Α.Υ. 2016-17 2016-17 Appellant Fortrea Scientific Private Limited, Qubix Business Park Private Limited, Blue Ridge, IT6, 1st Floor, S.No. 154/6, Near Rajiv Gandhi Infotech Park, Hinjewadi Ph1, Pune Man, Wakad B.O., Pune PAN: AAKCS7755B Respondent Asst. Commissioner of Income Tax, Circle-11(2)(1), Aayakar Bhavan, Maharshi Karve Road, Mumbai. For Assessee : Shri Nikhil Tiwari & Shri Pranay Gandhi For Revenue : Shri Paresh Deshpand…

Fortrea Scientific Private Limited, Mumbai vs. ACIT, Circle 11(2)(1), Mumbai

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17
Section 10A

…2 ITA No. 5678/Mum/24 & ITA No. 5701/Mum/24 appeal in ITA ITA No. 5701/Mum/2024 is a duplicate appeal and the same may be dismissed as infructuous. Accordingly, the No. 5701/Mum/2024 is dismissed as infructuous. ITA No. 5678/Mum/2024: 2. This appeal is directed against the order dated 02-09-2024 passed by Ld CIT(A), NFAC, Delhi and it relates to the assessment year 2016-17. The main issue contested in this appeal relates to denial of deduction claimed u/s. 10AA of the Income Tax Act, 1961 (‘the Act') for the reason that Form 56F was not filed along with return of income of the assessee. 3. The Ld A.R submitted th…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…pers Limited 16 does not apply. It was pointed out that the legislative intent is not to burden the subject to tax so that some specific public purpose is furthered. The Hon’ble Supreme 15 (2021) 5 SCC 602 16 (1990) 4 SCC 256 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 12 of 21 Court referred to the decision in Commissioner of Income Tax Versus Straw Board Manufacturing Company Limited 17 wherein it was held that in taxing statute, provision for concessional rate of tax should be liberally construed. Decision…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…pers Limited 16 does not apply. It was pointed out that the legislative intent is not to burden the subject to tax so that some specific public purpose is furthered. The Hon’ble Supreme 15 (2021) 5 SCC 602 16 (1990) 4 SCC 256 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 12 of 21 Court referred to the decision in Commissioner of Income Tax Versus Straw Board Manufacturing Company Limited 17 wherein it was held that in taxing statute, provision for concessional rate of tax should be liberally construed. Decision…

Gobindram Chandramani Vivek, Bangalore vs. Income Tax Officer - Ward 1(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes, in the manner indicated in this order

ITA 656/BANG/2023[2011-12]Status: DisposedITAT Bangalore13 Sept 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Sh. Ashok A Kulkarni, AdvocateFor Respondent: Ms. Neha Sahay, JCIT
Section 139Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 24Section 54Section 54(2)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. 656/Bang /2023 Assessment Year: 2011-12 Shri. Gobindram Chandramani Income Tax Officer, Vivek, 674, 1st Stage, 1st Cross, v. Ward-1(1), Indiranagar, Bengaluru-560038 BMTC, Games College, 80ft Road, Karnataka Koramangala Bangalore-560095 Karnataka PAN:AAVPV4296N (Appellant) (Respondent) Assessee by: Sh. Ashok A Kulkarni, Advocate Revenue by: Ms. Neha Sahay, JCIT Date of hearing: 03.09.2024 Date of pronouncement: 13.09.2024 O R D E R PER SHRI RAMIT KOCHA…

True Sparrow Sysytem Pvt. Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, we hold that the Ld

ITA 765/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2013-14
For Appellant: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. &For Respondent: Shri Samir Tekriwal, CIT-D.R
Section 10ASection 10BSection 263Section 56F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 True Sparrow Systems Pr. Commissioner of Pvt. Ltd. Kothipole, Income-tax, Vadodara-2, 2nd Floor, Aayakar Raopura, Vs Vadodara-390001 Bhavan, Race Course PAN: AACCT7101J Circle, Vadodara-390001 (Appellant) (Respondent) Assessee by: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. & Shri Parimalsinh B. Parmar, Advocate Revenue by: Shri Samir Tekriwal, CIT-D.R. Date of hearing : 23-02-2022 Da…

M/S. Sheo Shakti Coke Industries vs. Assistant Commissioner of Income Tax Circle - 37, Kolkata

In the result, the writ petition is dismissed

ITAT/1/2022HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 33A

…is submitted that the said form clearly stipulates that the purchasing dealer must certify that the goods purchased from the selling dealer are for the purpose of use in the manufacture of 8 (2021) 5 SCC 602 WPTT NO. 01 OF 2022 REPORTABLE Page 7 of 18 jewellery in West Bengal. It is submitted that if the Rule 33A is read in its entirety, it is evident that there is a continuity of expression wh…

M/S Subex Ltd vs. The Commissioner of Income Tax-III

In the result, appeal is partly allowed as indicated

ITA/378/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 154Section 200Section 260Section 263Section 35D

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 01ST DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.378/2015 BETWEEN : M/s SUBEX LTD., RMZ ECOWORLD DEVARABISANAHALLI, OUTER RING ROAD, BENGALURU-560 037 REP BY ITS MANAGING DIRECTOR, SRI SURJEET SINGH, S/O SRI THAKUR SINGH AGED ABOUT 47 YEARS ...APPELLANT (BY SRI CHYTHANYA K.K., ADV.) AND : THE COMMISSIONER OF INCOME TAX-III, C.R.BUILDING, 1ST FLOOR, QUEEN’S ROAD, BENGALURU-560 001 …RESPONDENT (BY SRI JEEVAN J. NE…

Government of Kerala v. Mother Superior Adoration Convent (126 Taxmann.com 68) — Cited in 14 Judgments | BharatTax