(i) Lala Lajpat Rai Memorial Trust v. DIT(E)

28 ITR 546Reported decision2013#17571 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Judgments citing (i) Lala Lajpat Rai Memorial Trust v. DIT(E)

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 979/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15
For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 143(3)Section 2(15)

…is amount charged was nominal. The ld.AR for the assessee in its paper-book has filed trust deed of the assessee’s trust which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 978/CHNY/2019[2012-13]Status: DisposedITAT Chennai11 Jan 2023AY 2012-13
For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 143(3)Section 2(15)

…is amount charged was nominal. The ld.AR for the assessee in its paper-book has filed trust deed of the assessee’s trust which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 977/CHNY/2019[2011-12]Status: DisposedITAT Chennai11 Jan 2023AY 2011-12
For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 143(3)Section 2(15)

…is amount charged was nominal. The ld.AR for the assessee in its paper-book has filed trust deed of the assessee’s trust which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 976/CHNY/2019[2010-11]Status: DisposedITAT Chennai11 Jan 2023AY 2010-11
For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 143(3)Section 2(15)

…is amount charged was nominal. The ld.AR for the assessee in its paper-book has filed trust deed of the assessee’s trust which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions…

OSWAL BANDHU SAMAJ,,PUNE vs. INCOME-TAX OFFICER, (EXEMPTIONS) -1,, PUNE

Appeal is allowed in above terms

ITA 837/PUN/2018[2012-13]Status: DisposedITAT Pune13 Oct 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.837/Pun/2018 धनधाारण वषा / Assessment Year : 2012-13 Oswal Bandhu Samaj, C/O. Shah Khandelwal Jain & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune – 411 001 ......अपीलाथी / Appellant Pan : Aaato0138K

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M.G.Jasnani
Section 11Section 143(3)Section 2Section 2(15)

…ench and of Allahabad High Court decision in this regard in the case of the appellant. The cases so cited along with circular are CIT Vs. Lacknow Development Authority [2013] 30 Taxman.com 246 (All) and Lala Lajpatrai Memorial Trust Vs. DIT (Exemption) [2013] 28 ITR 546 (Mumbai-Trib). I find that the appellant while citing the said decision stated that the CIT(A) had not considered the Circular no. 11/200 dated 19/12/2008 in right perspective however total sum amount to Rs. 1,12,79,000/- utilized for relief to poor, education or medical relief as mentioned in para 6(xiv) of the said order. It was stated that the…

(i) Lala Lajpat Rai Memorial Trust v. DIT(E) (28 ITR 546) — Cited in 5 Judgments | BharatTax