Ill v. Gideon's International in India

156 ITD 666Income Tax Appellate Tribunal2016#11143 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Judgments citing Ill v. Gideon's International in India

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…Katyal. There apart, the scope of responsibilities to Dr. Katyal were very wide and included sensitive issues and the management aspect. 2. Supporting Case Laws: 2.1 In the case of Dy. DIT (Exemption) v. Gideons International in India [2016]65 taxmann.com 95/156 ITD 666 (Hyd. - Trib.) (DC 26-29), it was held that where therewas failure by Assessing Officer to indicate in assessment order that salarypaid by assessee-society to executive director was unreasonable, no violation of provision of section 13(1)(c) could be alleged and exemption couldnot be denied. 2.2 In the case of Asstt. CIT v. Idicula Trust Society…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case of DDIT (Exemption) - Ill vs. Gideon's International in India [2016] 156 ITD 666 (Hyderabad) 1.2.5 The Jurisdictional Chandigarh Bench of the Hon'ble ITAT in the case of Young Scholars Educational vs. ITO [2011] 12 ITR 640 (Chandigarh) observed as follows – 'Salary paid to the principal, a member of the society cannot be disallowed as the payment was made to the person having qualified degrees and diplomas and salary was re…

Ill v. Gideon's International in India (156 ITD 666) — Cited in 9 Judgments | BharatTax