Gujarat Safety Council v. ITO

180 ITD 711Income Tax Appellate Tribunal2020#13622 most cited
7

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

Sections most often in play

Section 11Section 12AASection 143(3)Section 2(15)

Issues it is cited on

mutuality principlesection 10(22)corpus donationproviso to section 2(15)national faceless assessment centresection 2(15)faceless assessmentsection 28section 10section 11section 143prescribed

Judgments citing Gujarat Safety Council v. ITO

Neuro Update Chennai, Chennai vs. ITO, Exemption Ward-1, Chennai

In the result, the appeal of the assessee is allowed

ITA 1480/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. G. Sitharaman, CA &For Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 11Section 12ASection 2(15)Section 250

…eminars for advancement of education and public awareness shall also constitute educational activities. (copy of the judgment enclosed in Annexure 6 (pages 97 to 114). d. The decision of the ITAT, Allahabad in the case of Gujarat Safety Council vs. ITO [2020] 180 ITD 711 wherein it was held in Paragraph 11.4 that "…..multifaceted activities in the form of handbook/literature published together with stated activities like holding conferences on industrial safety programmes, public talks, seminars, workshops etc. on ongoing basis to inculcate safety measures would also be bracketed in the league of 'educational act…

Income Tax Officer(Exemption) Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 974/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18
Section 11Section 143Section 2(15)Section 28

…ng us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 6 of 8 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the…

Income Tax Officer (Exemption), Ward-1(1), Mumbai vs. Association of Physicians of Indiaf, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 973/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2022AY 2016-17
Section 11Section 143Section 2(15)Section 28

…ng us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 6 of 8 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the…

Income Tax Officer(Exemption)Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 972/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2022AY 2015-16
Section 11Section 143Section 2(15)Section 28

…ng us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 6 of 8 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the…

Income Tax Officer (Exemption) Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 971/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Jun 2022AY 2014-15
Section 11Section 143Section 2(15)Section 28

…ng us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 6 of 8 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the…

The Association of Physician of India, Mumbai vs. Asst Director of Income Tax (E) II (2), Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 3162/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Sept 2021AY 2013-14
Section 11Section 12ASection 143(3)Section 2(15)

…ing us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the message of safety and to engage itself in safety activities as mentioned below wit…

The Association of Physician of India, Mumbai vs. Asst Director of Income Tax (E) II (2), Mumbai

In the result, Ground No.1 of the assessee’s appeal is allowed

ITA 2623/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 Mar 2021AY 2011-12
Section 11Section 12ASection 143(3)Section 2Section 2(15)

…ng us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 9. We find support for our conclusion from a co-ordinate bench decision in the case of Gujarat Safety Council vs ITO [(2020) 180 ITD 711 (Ahd)] wherein our esteemed colleagues have, inter alia, observed as follows:- 11.1 The main thrust being on the objects of trust, will be apposite to reproduce the stated objects of the trust: “The objects of the Gujarat Safety Council is in general to promote the message of safety and to engage itself in safety activities as mentioned below wi…