GS1 India v. DIT (Exemption)

262 CTR 585High Court2013#17441 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

Judgments citing GS1 India v. DIT (Exemption)

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…mber, 2008 reported in 221 CTR (St) 1 India Trade Promotion Organization vs. DIT(E): 371 ITR 333 - (Del.) Hamdard Laboratories India v. ADIT: 379 ITR 393 (Del.) - Bureau of Indian Standard vs. DGIT(E) : 358 ITR 78 (Del.) - GS1 India vs. DGIT(Exemptions): 262 CTR 585 (Del.) - Institute of Chartered Accountants of India v. DGIT - (Exemptions): 347 ITR 99 (Del.), DIT (Exemptions) v. Commerce Teachers Association: 203 - Taxman 171 (Del.) CIT v. Sri Magunta Raghava Reddy Charitable Trust: 395 ITR 663 - (Mad.) - Society for Participatory Research In Asia Vs. ITO: ITA No. 1553/Del/2015 (Del Trib.), 26 - In…

ACIT(E), New Delhi vs. India International Centre, New Delhi

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR
Section 10Section 12ASection 143(3)Section 2(15)

…Court went on to hold that registration u/s,10(23C) could not be denied as the functions performed by the Institution were the ginnery of public work and not for private gain or profit. Also see - • GSI India vs. Director General of India (Exemption) [2013] 262 CTR 585 (Del.); • Bureau of Indian Standards vs. DGIT (E) [2013] 358 ITR 78 (Del.); Director of Income-tax (E) v. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj.) Page 7 of 21 ITA No.- 5191/Del/2016 India International Centre. 11) The main contention of the AO is that activities of providing accommodation and catering facilities to members…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2874/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…XII. The Improvement Trust Vs. ITO, ITA No. 987/Chd/2014 XIII. The Patiala Trust Vs. ITO ITA No. 305/Chd/2013 XIV. Chandigarh Golf Club Vs. CIT 156 ITD 264 10. Amongst the above decisions he vehemently relied on the decision of GS1 India Vs. DIT (Exemption) 262 CTR 585 [360 ITR 138] and he submitted that facts of that particular case is identical to the facts of the case of the assessee. He further referred to para No. 12 of the decision, wherein that decision considered both issues prior to the amendment w.e.f. 01.04.2009 and subsequent thereto. He further referred to para NO. 16 to show what the trade or comm…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2873/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Dec 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…XII. The Improvement Trust Vs. ITO, ITA No. 987/Chd/2014 XIII. The Patiala Trust Vs. ITO ITA No. 305/Chd/2013 XIV. Chandigarh Golf Club Vs. CIT 156 ITD 264 10. Amongst the above decisions he vehemently relied on the decision of GS1 India Vs. DIT (Exemption) 262 CTR 585 [360 ITR 138] and he submitted that facts of that particular case is identical to the facts of the case of the assessee. He further referred to para No. 12 of the decision, wherein that decision considered both issues prior to the amendment w.e.f. 01.04.2009 and subsequent thereto. He further referred to para NO. 16 to show what the trade or comm…

DDIT (E), Delhi vs. Petrotech, New Delhi

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…58 ITR 91(Del. HC)  PHD Chambers of Commerce & Industry v. DIT(E): 357 ITR 296 (Del. HC)  Hamdard Laboratories India vs. DGIT: 216 Taxman 201 (Del. HC)  India trade Promotion Organization vs. DGIT(E): 371 ITR 333 (Del. HC)  GS1 India vs. DGIT(Exemptions): 262 CTR 585 (Del. HC))  Bureau of Indian Standards vs. DGIT(Exemptions): 27 taxmann.com 127 (Del. HC)  DIT v. Ahmedabad Management Association: 366 ITR 85 (Guj. HC)  DivyaYogMandir Trust vs. JCIT: 153 ITD 368 (Del.)  Mehrangarh Museum Trust vs. ACIT: 67 SOT 1 (Jodh.)  Water and Land Management Training and Research Institute vs. DGIT(E): 40 ITR(T) 559 (…

GS1 India v. DIT (Exemption) (262 CTR 585) — Cited in 5 Judgments | BharatTax