Harnam Singh Harbans Kaur v. DIT (Exemption)

49 SOT 387Income Tax Appellate Tribunal2012#25109 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Harnam Singh Harbans Kaur v. DIT (Exemption)

ITO (E), New Delhi vs. M/S. Society Fo Participatory Research in Asia, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6165/DEL/2016[2012-13]Status: DisposedITAT Delhi05 Nov 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P.Meena

Section 10(22)Section 11Section 12ASection 2(15)Section 80G

…ITO (E), Ward-2(2), New Delhi V. Society for Participatory Research in Asia/ITA No.6165/DEL/2016 for A.Y. 2012-13 Page 1 of 9 आयकरअपील"यअ"धकरण, "द"ल" "यायपीठ ‘जी’, नई "द"ल" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.6165/Del/2016 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer(E), Vs Society for Participatory Research Ward-2(2), New Delhi. . in Asia, 42, Tughlakabad Institutional Area, New Delhi. [PAN: AAATS 1994 H] अपीलाथ$ / Appellant %&यथ$/Respondent "नधा"रतीक"ओरसे /Assess…

Society for Participatory Research in Asia, New Delhi vs. ITO (E), New Delhi

In the result, the Appeal filed by the Assessee stand allowed

ITA 1553/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Feb 2017AY 2010-11
For Appellant: Ms. Shaily Gupta, CAFor Respondent: Shri Rakesh Kumar, Sr. DR
Section 11Section 11(1)Section 12ASection 2(15)

…ty was established remains unchanged. The activities of assessee during the year was in pursuance of such purposes thereafter following the ratio laid down by the Co-ordinate Bench of the ITAT in the case of Harnam Singh Harbans Kaur v. DIT (Exemption) [2012] 49 SOT 387/17 taxmann.com 103, Delhi, the ITAT upheld the action of the Learned CIT(Appeals). As per the cited decisions, charitable institution registered under sec. 12A of the Act and carrying the activities in the nature of charity, cannot be held to be engaged in the activity of advancement of any other object of general public utility. 19. Similar view…

M/S Society for Participatory Research in Asia, New Delhi vs. ITO (E), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2657/DEL/2013[2009-10]Status: DisposedITAT Delhi27 May 2016AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

Section 11Section 11(5)Section 12ASection 2(15)Section 80G

…y was established remains unchanged. The activities of assessee during the year was in pursuance of such purposes thereafter following the ratio laid down by the Co- ordinate Bench of the ITAT in the case of Harnam Singh Harbans Kaur v. DIT (Exemption) [2012] 49 SOT 387/17 taxmann.com 103, Delhi, the ITAT upheld the action of the Learned CIT(Appeals). As per the cited decisions, charitable institution registered under sec. 12A of the Act and carrying the activities in the nature of charity, cannot be held to be engaged in the activity of advancement of any other object of general public utility. 19. Similar view…

Harnam Singh Harbans Kaur v. DIT (Exemption) (49 SOT 387) — Cited in 3 Judgments | BharatTax