Which sections of the Income Tax Act does Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona come up under?

It is most often cited in judgments turning on Section 11, Section 11(1)(d), Section 12, Section 143(3), Section 251(2), Section 271(1)(c).

Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona (89 Taxmann.com 127)

Q: What is Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona authority for?

The claim of depreciation under Section 32 of the Income Tax Act for assets used by charitable trusts is permissible, affirming the Bombay High Court's view that such a claim does not amount to a 'double benefit'.

Q: How many judgments cite Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona?

130 judgments on BharatTax cite Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona (89 Taxmann.com 127), spanning 2016 to 2025.

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 167/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 166/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Oct 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. ACIT, Exemptions, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 165/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Oct 2021AY 2007-08

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

Vocational Education Foundation, New Delhi vs. JCIT, Exemption Range, Ghaziabad

In the result, all the four appeals filed by the assessee for assessment year

ITA 6051/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Oct 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ved Jain, C. A.;&For Respondent: Shri Govind Singhal, Sr. D.R

Section 10Section 11Section 2(15)Section 251Section 251(1)Section 251(2)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 165 TO 168/Del/2018 AND ITA. No. 6051/Del/2017 (Assessment Years: 2007-08, 2009-10) AND (Assessment Years: 2011-12 TO 2013-14) M/s. Vocational Education ACIT, Foundation, Through Vs. Exemptions, Shri RasikMakkar, C. A.; Ghaziabad. N–59, Greater Kailash–I, New Delhi – 110 048. PAN: AAATV0779R (Appellant) (Respondent) Assessee by : Shri Ved Jain, C. A.;& Shri Ashish Goel, C. A.; Department by: Shri Govind Singhal, Sr. D.R.; Date o…

DCIT (Exemption), New Delhi vs. The Delhi Public School Society, New Delhi

In the result, this appeal is dismissed

ITA 6084/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshrady. Cit (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East Of Kailash, Vs. New Delhi-110065. Pan –Aaatt 0740J (Appellant) (Respondent)

Section 11Section 12ASection 2Section 4ASection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Dy. CIT (Exemptions) The Delhi Public School Circle-2(1), Society, New Delhi. F-Block, East of Kailash, Vs. New Delhi-110065. PAN –AAATT 0740J (Appellant) (Respondent) Revenue By Sh. H.K.Choudhary, (CIT-DR) Assessee By Sh. Nirbhay Mehta, Adv. ORDER PER ANADEE NATH MISSHRA, AM: This appeal is preferred by the Revenue against order dated 28.09.2016 passed by the Learned Commissioner of Income Tax (Appeals)-36, New De…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Karnataka Industrial Area Development Board, Bangalore

In the result, the appeal of the revenue is dismissed

ITA 1333/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Oct 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiaassessment Year : 2011 – 12 Acit (E) Circle – 1, M/S Karnataka Industrial Area Development Board, 143, R. P. Building, 2Nd Floor, Bengaluru. Vs. Nrupatunga Road, Bengaluru – 560 001. Pan : Aaatk1350J Appellant Respondent Assessee By : Shri Padam Chand Khincha, C. A. Revenue By : Smt. Vandana Sagar, Cit Dr Date Of Hearing : 15.10.2020 Date Of Pronouncement : 19.10.2020 O R D E R Per Arun Kumar Garodia, A. M.: This Appeal Is Filed By The Revenue & The Same Is Directed Against An Order Of Learned Cit(A) – 14, Ltu, Bengaluru Dated 20.04.2016. 2. In This Appeal, Although Various Grounds Are Raised By The Revenue But There Are Only Two Grievances. First Grievance Is This That Learned Cit (A) Is Not Justified In Holding That Proviso To Section 2 (15) Is Not Applicable In The Present Case. Second Grievance Is This That Learned Cit (A) Is Not Justified In Holding That Depreciation Is Allowable In The Present Case By Ignoring The Judgment Of Hon’Ble Kerala High Court Rendered In The Case Of Lissie Medical Institution Vs. Cit, 348 Itr 344 & Page 2 Of 3

For Appellant: Shri Padam Chand Khincha, C. AFor Respondent: Smt. Vandana Sagar, CIT DR

Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2011 – 12 ACIT (E) Circle – 1, M/s Karnataka Industrial Area Development Board, 143, R. P. Building, 2nd Floor, Bengaluru. Vs. Nrupatunga Road, Bengaluru – 560 001. PAN : AAATK1350J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, C. A. Revenue by : Smt. Vandana Sagar, CIT DR Date of hearing : 15.10.2020 Date of Pronouncement : 19.10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is filed by the revenue and the same is directed ag…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. Karnataka Industrial Area Development Board, Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 951/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012 – 13

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Shri Padamchand Khincha, CA

Section 11Section 13(8)Section 2(15)Section 43B

…17 of 19 ITA Nos.951 & 903/Bang/2017 At the outset, both sides submits that this issue stands squarely settled in favour of assessee by decision of Hon’ble Supreme Court in case of CIT vs Rajasthan and Gujarat Charitable Foundation Poona reported in (2018) 89 Taxmann.com 127. 15. Hon’ble Supreme Court noted that, amendment to section 11 (6) of the Act introduced by Finance Act No.2/2014 is prospective in nature, and will be effective from assessment year 2015-16 onwards. Hon’ble Supreme Court upheld the observations of ITAT Mumbai, which was confirmed by Hon’ble Bombay High Court in case of DIT (E) vs Framjee…

Harish Chand Ram Kali Charitable Trust, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, we allow appeal of the assessee partly

ITA 4240/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2020AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiharish Chand Ram Kali Vs. The Addl Commissioner Of Charitable Trust Income Tax Kf-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad Up Up Pan: Aath3018B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri James Singdon Sr DR

Section 11Section 12Section 143Section 147Section 2

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Harish Chand Ram Kali Vs. The Addl Commissioner of Charitable Trust Income Tax KF-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad UP UP PAN: AATH3018B (Appellant) (Respondent) Assessee by : None Revenue by: Shri James Singdon Sr DR Date of Hearing 19/03/2020 Date of pronouncement 27/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the appellant, charitable trust [ The „Assessee‟, „Appellant‟, „Trust‟ ] against the order of The Commissioner Of Incom…

Kohinoor Education Trust, Mumbai vs. Asst CIT (E) 1(1), Mumbai

In the result, the appeal is partly allowed

ITA 1359/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Dec 2019AY 2013-14

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner Of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. Pan No. Aabtk2616D Appellant Respondent Assessee By : Shri Jayesh Dadia, Ar Revenue By : Shri K. Bhoopathi, Dr Date Of Hearing : 13/11/2019 Date Of Pronouncement : 27/12/2019 Order Per N.K. Pradhan, Am This Is An Appeal Filed By The Assessee. The Relevant Assessment Year Is 2013-14. The Appeal Is Directed Against The Order Passed By The Commissioner Of Income Tax(Appeals)-1, Mumbai [In Short ‘Cit(A)’] & Arises Out Of The Assessment Completed U/S 143(3) Of The Income Tax Act 1961, (The ‘Act’). 2. The 1St Ground Of Appeal The Ld Cit(A| Has Erred In Law & On The Facts Of The Case In Confirming The Action Of The Assessing Officer In Denying Exemption Under Section 11 & 12 Of The Income Tax Act. The Action Is Unjustified & Unwarranted.

For Appellant: Shri Jayesh Dadia, ARFor Respondent: Shri K. Bhoopathi, DR

Section 1Section 11Section 12ASection 13Section 13(2)(e)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Kohinoor Education Trust, The Assistant Commissioner of Kohinoor Corporate Office, Vs. Income Tax (E)-1(1), Senapati Bapat Marg, Dadar (W), Mumbai. Mumbai-400 028. PAN No. AABTK2616D Appellant Respondent Assessee by : Shri Jayesh Dadia, AR Revenue by : Shri K. Bhoopathi, DR Date of Hearing : 13/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2013-14.…

Breach Candy Hospital Trust, Mumbai vs. ACIT (E) - 1(1), Mumbai

In the result, the appeal is allowed as indicated above

ITA 3698/MUM/2018[2012-13]Status: DisposedITAT Mumbai11 Oct 2019AY 2012-13

Bench: S/Shri Saktijit Dey & Manoj Kumar Aggarwalassessment Year 2012-13 Breach Candy Hospital Trust, Acit (E)- 1(1), 60A, Bhulabhai Desai Road, Mumbai Vs. Mumbai 400 012. Pan Aaatb0214D (Appellant) (Respondent)

For Appellant: Shri Ketan Ved &For Respondent: Ms Samatha Mullamudi

Section 11Section 12ASection 154Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before S/Shri Saktijit Dey, Judicial Member & Manoj Kumar Aggarwal, Accountant Member Assessment Year 2012-13 Breach Candy Hospital Trust, ACIT (E)- 1(1), 60A, Bhulabhai Desai Road, Mumbai Vs. Mumbai 400 012. PAN AAATB0214D (Appellant) (Respondent) Appellant By : Shri Ketan Ved & Shri Shyam Sunder Sharma Respondent By : Ms Samatha Mullamudi Date of Hearing :01.10.2019 Date of Pronouncement : 11.10.2019 O R D E R Per Saktijit Dey, Judicial Member: This is an appeal by the assessee against order, dated 05.03.2018, of learned CIT(A)-3, Mumbai, fo…

ACIT(E), New Delhi vs. India International Centre, New Delhi

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR

Section 10Section 12ASection 143(3)Section 2(15)

…ITA No.- 5191/Del/2016 India International Centre. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5191/Del/2016 (Assessment Year: 2012-13) Asstt. Commissioner of Income India International Centre, Tax (E), Vs. 40, Max Muller Marg, Lodhi Circle1(1), E-2 Block, Estate, Pratyaksh Kar Bhawan, New Delhi-110003. New Delhi-110002. PAN No: AAATI0669C APPELLANT RESPONDENT Revenue by : Shri Janardan Das, Sr. DR Assessee by : Shri Angad Gulati, Adv. ORDER Per Anadee Nath Misshra, AM (A) This appeal…

ACIT-(E), Circle-1, Bangalore vs. M/S. Bhagwan Mahaveer Memorial Jain Educational and Cultural Trust, Bangalore

In the result, the appeal of the Revenue are dismissed while the appeals by the assessee are partly allowed

ITA 1514/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Jason P.Boaz

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA Nos. 1514 & 1515 /Bang/2016 Assessment years : 2010-11 & 2011-12 ITA No. 137 /Bang/2017 Assessment years : 2012-13 The Asst. Commissioner of Vs. Bhagwan Mahaveer Memorial Income-tax (Exemption), Jain Educational and Cultural Bangalore. Trust, No.285, II Floor, Eswari Mansion, Avenue Road, Bangalore-560 002. PAN – AABTS 1497 G APPELLANT RESPONDENT ITA Nos. 1730, 1731 & 1732 Assessment years : 2010-11, 2011-12 & 2012-13 Bhagwan Mahaveer Memorial Vs. The Asst. Commis…

Bmtc, Bengaluru vs. Addl.D.I.T., Bengaluru

In the result, ITA Nos.532/Bang/2014 and 779/Bang/2013 are

ITA 779/BANG/2013[2009-10]Status: DisposedITAT Bangalore21 Aug 2019AY 2009-10

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

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Pradeep Kumar CIT(DR)

Section 11Section 12ASection 18Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT and SHRI JASON P BOAZ, ACCOUNTANT MEMBER 1. ITA No.779/Bang/2013 (Assessment year: 2009-10) 2. ITA No.532/Bang/2014 (Assessment year: 2010-11) and 3. ITA No.599/Bang/2014 (Assessment year: 2010-11) Bangalore Metropolitan Transport Corporation Shanthinagar, Bengaluru-560027. … Appellant PAN:AAACB 9672 Q Vs. 1. Addl. Director of Income-tax (Exemptions), Range 17, Bengaluru. 2. Deputy Commissioner of Income-tax(Exemptions) Circle 17(1), Bengaluru. 3. Deputy Director of Income-tax (Exemptions) Circle 17(…

Essk Educational Charities, Villupuram vs. ITO Ward 1, Villupuram

In the result, the appeal filed by the assessee in ITA

ITA 1246/CHNY/2019[2010-11]Status: DisposedITAT Chennai26 Jul 2019AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

…ile computing income of Charitable Trust u/s.11 of the Income Tax Act, 1961 (in short “the Act”). This issue is no longer res integra as it is settled by the Hon’bel Supreme Court in the case of CIT Vs. Rajasthan and Gujarati Charitable Foundation in [2018] 89 Taxmann.com 127(SC) as under: “so far as the issue regarding claim of depreciation u/s.32 of the Act is concerned, the controversy is no longer res integra, having been settled by the hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarati ITA Nos.1246 and 1243,1244 :- 4 -: /chny/2019 Charitable Foundation in [2018] 89 Taxmann.com 127(SC),…

Rural Education and Action for Liberation, Villupuram vs. ITO Ward 1, Villupuram

In the result, the appeal filed by the assessee in ITA

ITA 1244/CHNY/2019[2012-13]Status: DisposedITAT Chennai26 Jul 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

…ile computing income of Charitable Trust u/s.11 of the Income Tax Act, 1961 (in short “the Act”). This issue is no longer res integra as it is settled by the Hon’bel Supreme Court in the case of CIT Vs. Rajasthan and Gujarati Charitable Foundation in [2018] 89 Taxmann.com 127(SC) as under: “so far as the issue regarding claim of depreciation u/s.32 of the Act is concerned, the controversy is no longer res integra, having been settled by the hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarati ITA Nos.1246 and 1243,1244 :- 4 -: /chny/2019 Charitable Foundation in [2018] 89 Taxmann.com 127(SC),…

Rural Education and Action for Liberation, Villupuram vs. ITO Ward 1, Villupuram

In the result, the appeal filed by the assessee in ITA

ITA 1243/CHNY/2019[2011-12]Status: DisposedITAT Chennai26 Jul 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1246/Chny/2019. "नधा$रण वष$ /Assessment Year : 2010-11

For Appellant: Shri D.Anand,AdvocateFor Respondent: Shri G.N.Ragavendra Rao

Section 11Section 32

…ile computing income of Charitable Trust u/s.11 of the Income Tax Act, 1961 (in short “the Act”). This issue is no longer res integra as it is settled by the Hon’bel Supreme Court in the case of CIT Vs. Rajasthan and Gujarati Charitable Foundation in [2018] 89 Taxmann.com 127(SC) as under: “so far as the issue regarding claim of depreciation u/s.32 of the Act is concerned, the controversy is no longer res integra, having been settled by the hon’ble Supreme Court in the case of CIT Vs. Rajasthan and Gujarati ITA Nos.1246 and 1243,1244 :- 4 -: /chny/2019 Charitable Foundation in [2018] 89 Taxmann.com 127(SC),…

DCIT (E) -1 (1), Mumbai vs. Anjuman E Shiate Ali, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3100/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Jul 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Ramit Kochar, Hon'Bledcit (Exemption)-1(1) V. M/S Anjuman E Shiate Ali Room No. 506, 5Th Floor 210, Taj Building Piramal Chambers, Lalbaug Dr. D.N. Road, Fort Mumbai – 400 012 Mumbai - 400 001 Pan: Aaata 5692 C (Appellant) (Respondent) Assessee By : Shri Firoz Andhyarujina Department By : Shri Vivek Anand Ojha

For Appellant: Shri Firoz AndhyarujinaFor Respondent: Shri Vivek Anand Ojha

Section 11(1)(a)Section 11(1)(d)Section 260

…ry fairly states that the issues raised herein stands concluded against the Revenue and in favour of the respondent assessee by the decision of the Apex Court in Commissioner of Income Tax-III, Pune Vs. Rajasthan & Gujarati Charitable Foundation Poona, (2018) 89 Taxmann.com 127. Thus, the questions as proposed do not give rise to any substantial questions of law. Thus, not entertained.” 6. We also observe that the Hon'ble Jurisdictional High Court in the case of DIT (Exemption) v. M/s. Nijam Baug Trust (supra) held as under:- “2. The appellant revenue have formulated the following questions of law for considera…

Income-Tax Officer vs. Pimpri Chinchwad New Town Development Authority, Pune

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 945/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.929 to 932/PUN/2014 यििाारण वषा / Assessment Years : 2003-04 to 2005-06 & 2008-09 Pimpri Chinchwad New Town Development Authority, Sector 26, Pradhikaran, अऩीऱाथी/Appellant Pune – 411044 …. PAN: AAALP0279Q Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune प्रत्याक्षेप सं./CO Nos.78 & 79/PUN/2014 यििाारण वषा / Assessme…

Income-Tax Officer vs. Pimpri Chinchwad New Town Development Authority, Pune

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 944/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.929 to 932/PUN/2014 यििाारण वषा / Assessment Years : 2003-04 to 2005-06 & 2008-09 Pimpri Chinchwad New Town Development Authority, Sector 26, Pradhikaran, अऩीऱाथी/Appellant Pune – 411044 …. PAN: AAALP0279Q Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune प्रत्याक्षेप सं./CO Nos.78 & 79/PUN/2014 यििाारण वषा / Assessme…

Pimpri Chinchwad New Town Development Authority, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 932/PUN/2014[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.929 to 932/PUN/2014 यििाारण वषा / Assessment Years : 2003-04 to 2005-06 & 2008-09 Pimpri Chinchwad New Town Development Authority, Sector 26, Pradhikaran, अऩीऱाथी/Appellant Pune – 411044 …. PAN: AAALP0279Q Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune प्रत्याक्षेप सं./CO Nos.78 & 79/PUN/2014 यििाारण वषा / Assessme…

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