HTSL Community Service Trust v. JDIT(Exemptions)

52 SOT 144Income Tax Appellate Tribunal2012#25197 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2023.

Judgments citing HTSL Community Service Trust v. JDIT(Exemptions)

Bethany Seva Sangam, Durg vs. Income Tax Officer, (Exemption) Ward-2, Raipur

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)

…CH 679 (Del.) (ii) G Pulla Reddy Vs. JCIT (2010) 47 DTR 1 (Hyd.) (iii) Shyam Gopal Charitable Trust Vs. DIT (Exemption) (2007) 290 ITR 99 (Del). (iv) Karandhai Tamil Sangam Vs. JCIT (2018) 172 ITD 272 (Chennai) (v) HTSL Community Service Trust Vs. JDIT (2012) 52 SOT 144 (Bang.) (URO) 11 Bethany Seva Sangam Vs. ITO, Exemption, Ward-2, Raipur 13. Per contra, the Ld. Departmental Representative (for short, ‘DR’) relied on the orders of the lower authorities. 14. We have thoughtfully considered the contentions of the Ld. ARs of both parties in the backdrop of the records. At the very outset, we may herein observe…

M/S Rotary Charitable Trust, Dakshina Kannada vs. Joint Commissioner of Income Tax (E) Range, Hubli

In the result, the appeals of the assessee are allowed

ITA 2614/BANG/2018[2014-15]Status: DisposedITAT Bangalore12 Jul 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)
Section 10Section 139Section 2Section 272Section 272A(2)(e)Section 273B

…ities and hence the assessee is in appeal before us. 4. We head the rival submissions. The learned counsel for assessee placed reliance on the decision of the Bengaluru Bench of Tribunal in the case of HTSL Community Service Trust Vs. JDIT(Exemptions) (2012) 52 SOT 144 (Bangalore)(URO) wherein on identical reason, penalty-imposed u/s 272(A)(2)(e) was deleted by the Tribunal. The following were the relevant observations of the Tribunal: “In the instant case, the assessee was under a bona fide impression for not filing the return of income within the prescribed time-limit. The assessee did not act dishonestly or n…

M/S Rotary Charitable Trust, Dakshina Kannada vs. Joint Commissioner of Income Tax (E) Range, Hubli

In the result, the appeals of the assessee are allowed

ITA 2613/BANG/2018[2013-14]Status: DisposedITAT Bangalore12 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)
Section 10Section 139Section 2Section 272Section 272A(2)(e)Section 273B

…ities and hence the assessee is in appeal before us. 4. We head the rival submissions. The learned counsel for assessee placed reliance on the decision of the Bengaluru Bench of Tribunal in the case of HTSL Community Service Trust Vs. JDIT(Exemptions) (2012) 52 SOT 144 (Bangalore)(URO) wherein on identical reason, penalty-imposed u/s 272(A)(2)(e) was deleted by the Tribunal. The following were the relevant observations of the Tribunal: “In the instant case, the assessee was under a bona fide impression for not filing the return of income within the prescribed time-limit. The assessee did not act dishonestly or n…

HTSL Community Service Trust v. JDIT(Exemptions) (52 SOT 144) — Cited in 3 Judgments | BharatTax