Hotel & Restaurant Association (2003) 132 Taxman 76 (Delhi). 2. Bharat Kalyan Pratisthan v. DIT (E)

160 Taxmann 216High Court2007#19365 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11(2)Section 12ASection 143(3)Section 13(9)Section 139(1)Section 11Section 142(1)Section 143(2)

Issues it is cited on

section 11(2)(a)accumulation of incomesection 11(2)section 12afirst appealsection 12section 11previous yearsection 143prescribednfacperson

Judgments citing Hotel & Restaurant Association (2003) 132 Taxman 76 (Delhi). 2. Bharat Kalyan Pratisthan v. DIT (E)

Shree Ghatkopar Sarvajanik Jivdaya Khatu, Mumbai vs. ITO Exem Ward 2(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5551/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu Ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (Pan: Aabts9826R) (Appellant) (Respondent)

For Appellant: Ms. Simran Dhawan, Advocate and Ravi Ganatra, CAFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 11Section 11(2)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shree Ghatkopar Sarvajanik Income Tax Officer, Exem Jivdaya Khatu ward-2(3), Jivdaya Lane Agra Road, Mumbai Vs. Ghatkopar, Mumbai – 400086 (PAN: AABTS9826R) (Appellant) (Respondent) Present for: Assessee : Ms. Simran Dhawan, Advocate and Ravi Ganatra, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the o…

National Childrens Fund S5, Siri Institutional Area, Hauz Khas New Delhi, New Delhi vs. The Income Tax Officer Ward Exmp 2(4) Delhi, Delhi

In the result, both the appeals are allowed

ITA 3192/DEL/2023[2017-2018]Status: DisposedITAT Delhi28 Aug 2024AY 2017-2018

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

National Childrens Fund 5 Siri Institutional Area, Hauz Khas New Delhi, New Delhi vs. The Income Tax Officer Ward Exemption 2(4) Delhi, Delhi

In the result, both the appeals are allowed

ITA 3156/DEL/2023[2016-2017]Status: DisposedITAT Delhi28 Aug 2024AY 2016-2017

Bench: the appeal is finally heard or disposed off.”

Section 11(2)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.3156 & 3192/Del/2023, A.Y.2016-17 & 2017-18 National Childrens Fund V/s The Income Tax Officer, 5 Siri Institutional Area, Ward (Exemption) 2(4), Hauz Khas, New Delhi Delhi PAN: AAATN5009N (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, Advocate Respondent by Sh. Diwakar Singh, Sr.DR Date of Hearing 20/08/2024 Date of Pronouncement 28/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM Since the issues involved in these two appeals are identical; hence, these…

Sasken Foundation, Bangalore vs. Income Tax Officer, Ward-1, Exemptions, Bangalore

In the result, appeal of the assessee is allowed

ITA 1248/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Shri V. Parithivel, D.R
Section 11Section 11(2)Section 12ASection 142Section 143Section 234ASection 234BSection 250Section 80G

…ITA No.1248/Bang/2024 Sasken Foundation, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Sasken Foundation 139/25, Amarjyothi Layout ITO (Exemptions) Ring Road Ward-1 Vs. Bangalore 560 071 Bangalore PAN NO : AASTS4105L APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement : 13.08.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal by assessee is directed against…