Gujarat State Co-operative Union v. CIT

22 Taxmann.com 222Income Tax Appellate Tribunal2012#20007 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 11 Section 12A Section 12AA Section 142(1)Section 143(2)Section 143(3)Section 2(15)Section 260A

Judgments citing Gujarat State Co-operative Union v. CIT

THAVAM RESEARCH FOUNDATION,,PUDUKKOTTAI vs. CIT, EXEMPTION,, CHENNAI

ITA 1159/CHNY/2025[-]Status: DisposedITAT Chennai21 Oct 2025

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1159/Chny/2025

Section 12A(1)(ac)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1159/Chny/2025 Assessment Years: - Thavam Research Foundation, No.14, S P N Plaza, West Main Street, Pudukkottai, Tamil Nadu-622 001. [PAN: AADTT3610N] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by प्रत्यर्थी की ओर से /Revenue by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement आयकर अपील सं./ITA No.1159/Ch…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN INSTITUTE FOR HUMAN SETTLEMENTS, MUMBAI

ITA 2328/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER DCIT (Exemptions)-1(1) Indian Institute for 6th floor, MTNL Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 PAN: AACCI0088F (Appellant) (Respondent) Assessee Represented by : Shri Yogesh Thar a/w Chaitanya Joshi, Ld. AR Department Represented by : Shri Puskaraj Bhange Patil, Ld. DR Date of conclusion of Hearing : 24.01.2025 Date of Pron…

ADIT(E), NEW DELHI vs. M/S. EKLAVYA FOUNDATION, NEW DELHI

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 2870/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…ollowing case laws. i. Jaypee Institute of Information Technology Society vs. DGIT(E), (2009) 227 CTR 124 (DHC) dt. 21.8.2009. ii. Gujarat State Co-operative Union vs. CIT (1992) 195 ITR 279 (Guj HC) dated 7.2.1992. (iii) Soorya Education Trust vs. ITO (2012) 22 Taxmann.com 222 (Chennai Tribunal) dt. 31.5.2012. (iv) Delhi Music Society vs. DGIT WP(C) No.4726/2011 (DHC) dt. 16.12.2011. (v) ITO vs. Science Olympaid Foundation (2014) 48 taxmann.com 382 (Delhi Trib.) dt. 16.5.2014. 6. After hearing both the parties, perusing material available on record, orders of authorities below, case laws cited, we find that the…

ADIT (E), NEW DELHI vs. EKLAVYA FOUNDATION, NEW DELHI

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 4292/DEL/2012[2009-10]Status: DisposedITAT Delhi18 Sept 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G