I. DDIT (E) Inv., Circle-II v. Petroleum Sports Promotion Board

44 Taxmann.com 322High Court2014#25001 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 10(25)(iv)Section 11 of Income Tax Act Section 11(1A)Section 119(2)(b) of Income Tax Act Section 12 of Income Tax Act Section 12A of Income Tax Act Section 12AA Section 139(4)

Issues it is cited on

section 14

Judgments citing I. DDIT (E) Inv., Circle-II v. Petroleum Sports Promotion Board

Charak Helth Care & Rural Development Society, Lucknow vs. DCIT-CC-2, Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 412/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Suyash Agarwal, AdvFor Respondent: Sh. Vachaspati Tripathi, CIT DR

Section 11Section 12ASection 143(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2013-14 Charak Health Care & Rural vs. The CPC, Bangalore /DCIT/ACIT Development Society 54, Shastri (Central Circle)-2, Income Tax Nagar, Lucknow-226001 Office, Lucknow PAN: AAEFC9409P (Appellant) (Respondent) Assessee by: Sh. Suyash Agarwal, Adv Revenue by: Sh. Vachaspati Tripathi, CIT DR Date of hearing: 05.01.2026 Date of pronouncement: 27.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of…

ITO(Exemption), Ward-2(4), Shillong vs. North East Society of Sisters of the Holy Cross, Meghalaya

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 81/GTY/2025 Assessment Year: 2020-21 ITO(Exemption), Ward-2(4), Shillong, Aayakar Bhawan, MG Road, Shillong, Shillong (Meghalaya) - 793001 .....................…...………… Appellant vs. North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 ...…..….......................... Respondent [PAN: AABTN8138P] CO No. 03/GTY/2025 (Arising out of ITA No. 81/GTY/2025) A…

The Staff Gratuity Fund of the Maharashtra State Co Op Cotton Growers Mrkd, Mumbai vs. ITO 25(2)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 2913/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Jun 2025AY 2015-16

Bench: Shri Beena Pillai & Smt. Renu Jauhrithe Staff Gratuity Fund Of Vs. Commissioner Of Income The Maharashtra State Co- Tax (Appeals)-National Op Cotton Growers Markd Faceless Appeal Centre, 201, Jolly Bhavan No. 2, New Delhi & Ito 25(2)(1), 2Nd Floor, Room No. 247, 2Nd Floor, 7 New Marine Lines, Kautilya Bhavan, Churchgate, ‘G’ Block, Bandra Kurla Mumbai-400020. Complex, Bandra (East), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt8512G Appellant .. Respondent

For Appellant: Shri. Gautam GokhaleFor Respondent: Mr. Virabhadra S. Mahajan, Sr

Section 10(25)(iv)Section 142(1)Section 144Section 148Section 154

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER The Staff Gratuity Fund of Vs. Commissioner of Income the Maharashtra State Co- Tax (Appeals)-National op Cotton Growers Markd Faceless Appeal Centre, 201, Jolly Bhavan No. 2, New Delhi & ITO 25(2)(1), 2nd Floor, Room No. 247, 2nd Floor, 7 New Marine Lines, Kautilya Bhavan, Churchgate, ‘G’ Block, Bandra Kurla Mumbai-400020. Complex, Bandra (East), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT8512G Appellant .. Respondent Appellant by : Shri. Gautam Gokhale Responde…