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.

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 931/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…

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 930/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 929/PUN/2014[2003-04]Status: DisposedITAT Pune27 Jun 2019AY 2003-04

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…

ITO(Exemptions), Ahmedabad vs. Chamunda Foundation, Ahmedabad

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s)/CO Assessment Appeal(s) by Nos. No(s) Year (s) Appellant vs. Respondent Appellant Respondent 1. 1071/Ahd/2013 - Chamunda CIT Foundation Gandhinagar 8/182, Sun Drive Park Nr.Asia School Drive in Road Ahmedabad (Assessee) PAN: AAATC8826G 2. 1072/Ahd/2013 2009-10 -do- Assessee ACIT, Gandhinagar Circle, Gandhinagar 3. CO 82/Ahd/2015 2010-11 -do- Assessee ITO (in ITA (Exemption) 828/Ahd/2015) Ward-1 Ahmedabad 4. ITA 2011-12 ITO (Exemption) Assessee No.829/Ahd/20…

Chamunda Foundation, Ahmedabad vs. The CIT, Gandhinagar

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s)/CO Assessment Appeal(s) by Nos. No(s) Year (s) Appellant vs. Respondent Appellant Respondent 1. 1071/Ahd/2013 - Chamunda CIT Foundation Gandhinagar 8/182, Sun Drive Park Nr.Asia School Drive in Road Ahmedabad (Assessee) PAN: AAATC8826G 2. 1072/Ahd/2013 2009-10 -do- Assessee ACIT, Gandhinagar Circle, Gandhinagar 3. CO 82/Ahd/2015 2010-11 -do- Assessee ITO (in ITA (Exemption) 828/Ahd/2015) Ward-1 Ahmedabad 4. ITA 2011-12 ITO (Exemption) Assessee No.829/Ahd/20…

DCIT (Exemption), Ghaziabad vs. M/S. Bsa College of Engineering & Technology Institute, Mathura

In the result, appeal of the Department dismissed

ITA 3996/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Apr 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.M. Agrawal, FCAFor Respondent: Shri P.V. Gupta, Sr. D.R

Section 11Section 11(6)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.3996/Del./2016 Assessment Year 2012-2013 The DCIT (Exemption) BSA College of Engineering CGO Complex-II, Room & Technology Institute, 1- No.105, 1st Floor, Kamla vs Near Bus Stand, Mathura. Nehru Nagar, Ghaziabad. PAN AAATB4009N (Respondent) For Revenue : Shri P.V. Gupta, Sr. D.R. For Assessee : Shri M.M. Agrawal, FCA Date of Hearing : 22.04.2019 Date of Pronouncement : 23.04.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the…

ACIT(E), New Delhi vs. Hamdard Laboratories (India), New Delhi

The appeal of the Revenue is dismissed

ITA 1846/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Apr 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 10Section 11Section 143(3)Section 148Section 2(15)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1846/DEL/2016 (A.Y 2011-12) ACIT(E) Vs Hamdard Laboratories Ciercle-1(1), Room No. 2418, 24th (India) Floor, E-2 Block, Pratyaksh Kar 2A/3, Hamdard Building, Bhawan, Dr. Shyama Prasad Asaf Ali Road Mukherjee Civic Centre, Jawahar Lal New Delhi Nehru Marg, New Delhi AAATH0843G (APPELLANT) (RESPONDENT) Appellant by Smt. Nidhi Srivastava, CIT(DR) Respondent by Sh. R. M. Mehta, Adv Date of Hearing 02.04.2019 Date of Pronouncement 04.04.2019 ORDER PER…

ACIT (OSD)(Exemption), Wrad-2, Ahmedabad vs. Taleem Research Foundation, Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 2653/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad07 Mar 2019AY 2014-15

Bench: Us, Ld. Representatives Have Brought To Our Notice That The Ld. Cit(A) Has Allowed The Appeal Of The Assessee By Stating That The Issue On Allowability Of Depreciation In The Case Of Charitable Trust Has Been Decided By The Hon’Ble Gujarat High Court In The Case Of Cit Vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 Itr 598 (Guj).

For Appellant: Shri J. Bhansali, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 2653 /Ahd/2017 Assessment Year 2014-15 Asstt. CIT Taleem Research (OSD)(Exemption), Foundation, 1st Floor, City Plaza, Ward-2, Ahmedabad Vs (Appellant) Bopal Sterling City, Bopal, Ahmedabad-380058 PAN: AAATT3879L (Respondent) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri J. Bhansali, A.R. Date of hearing : 05-03-2019 Date of pronouncement : 07-03-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal for A.Y. 2014-15,…

The DCIT (Exemptions), Circle-2, Ahmedabad vs. Sardar Patel Education Trust, Anand

In the result, the appeal of the revenue is dismissed

ITA 2652/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad07 Mar 2019AY 2014-15

Bench: Us, Ld. Representatives Have Brought To Our Notice That The Ld. Cit(A) Has Allowed The Appeal Of The Assessee By Stating That The Issue On Allowability Of Depreciation In The Case Of Charitable Trust Has Been Decided By The Hon’Ble Gujarat High Court In The Case Of Cit Vs. Sheth Manilal Ranchhoddas Vishram Bhavan Trust 198 Itr 598 (Guj).

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 2652 /Ahd/2017 Assessment Year 2014-15 Asstt. CIT Sardar Patel (OSD)(Exemption), Education Trust, Circle-2, Ahmedabad Vs C/O C.P. Patel & (Appellant) F.H. Shah Commerce College, Bhalej Road, Anand-388001 PAN: AABTS2321M (Respondent) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Aseem L. Thakkar, A.R. Date of hearing : 05-03-2019 Date of pronouncement : 07-03-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal for A…

Malik Educational Society, Ghaziabad vs. Addl. CIT, Ghaziabad

Appeal of the assessee is partly allowed

ITA 3406/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishimalik Educational Society, Vs. Addl. Cit, Iii-A-41, Nehru Nagar, Range-1, Ghaziabad Ghaziabad Pan: Aaatm3509N (Appellant) (Respondent)

For Appellant: Shri Pramod Kumar, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 11Section 11(6)Section 12Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Malik Educational Society, Vs. Addl. CIT, III-A-41, Nehru Nagar, Range-1, Ghaziabad Ghaziabad PAN: AAATM3509N (Appellant) (Respondent) Assessee by : Shri Pramod Kumar, CA Revenue by: Shri Surender Pal, Sr. DR Date of Hearing 30/08/2018 Date of pronouncement 28/11/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the appellant assessee against the order of the Commissioner of income tax (appeals) – Muzaffarnagar dated 16/2/2015 confirming all the a…

Pr Commissioner of Income Tax vs. M/S Gokula Education

Appeal is dismissed

ITA/1021/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath & The Hon’Ble Mr. Justice A.S. Bellunke Income Tax Appeal No.1021 Of 2017 Between:

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1021 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, EXEMPTIONS, MISSION ROAD, UNITY BUILDING ANNEXXE, BENGALURU 2. ASSISTANT COMMISSIONER OF INCOME TAX [EXEMPTIONS], CIRCLE - 17(1), BENGALURU ... APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE) AND: M/S GOKULA EDUCATION FOUNDATION MS RAMAIAH NAGAR, MSRIT POST, MATHIKERE, BENGALURU-560054 ... RESPONDENT…

Principal Commissioner of vs. M/S. the Society of

Appeal is dismissed

ITA/1066/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath & The Hon’Ble Mr. Justice A.S. Bellunke Income Tax Appeal No.1066 Of 2017 Between:

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1066 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS) UNITY BUILDING ANNEXE, P.KALINGA RAO ROAD (MISSION ROAD) BENGALURU – 560 027 2. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, BENGALURU ...APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE) AND: M/S. THE SOCIETY OF JESUS, MARY AND JOSEPH ST. STANISLAUS CONVENT NO.1, NILASANDRA ROAD B…

Pr.Commissioner of Income Tax vs. M/S Gokula Education

Appeal is dismissed

ITA/1023/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath & The Hon’Ble Mr. Justice A.S. Bellunke Income Tax Appeal No.1023 Of 2017 Between:

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1023 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, EXEMPTIONS, MISSION ROAD, UNITY BUILDING, ANNEXXE BENGALURU 2. ASSISTANT COMMISSIONER OF INCOME TAX [EXEMPTIONS], CIRCLE 17(1) BENGALURU ... APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE) AND: M/s. GOKULA EDUCATION FOUNDATION [MEDICAL] MS RAMAIAH NAGAR, MSRIT POST MATHIKERE, BENGALURU-560054 ... RESPONDENT…

Pr. Commissioner of Income Tax vs. M/S Gokula Education

Appeal is dismissed

ITA/1022/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath & The Hon’Ble Mr. Justice A.S. Bellunke Income Tax Appeal No.1022 Of 2017 Between:

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1022 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, EXEMPTIONS, MISSION ROAD, UNITY BUILDING, ANNEXXE BENGALURU 2. ASSISTANT COMMISSIONER OF INCOME TAX [EXEMPTIONS], CIRCLE 17(1) BENGALURU ... APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE) AND: M/S. GOKULA EDUCATION FOUNDATION MS RAMAIAH NAGAR, MSRIT POST MATHIKERE, BENGALURU-560054 ... RESPONDENT…

Medical Trust of Seventh Day Adventists, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1708/CHNY/2015[2010-11]Status: DisposedITAT Chennai04 Sept 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1708/Chny/2015. "नधा"रण वष" /Assessment Year : 2010-2011. Medical Trust Of Seventh Day Vs. The Deputy Director Of Income Tax, Adventists, Exemption I, Aa 148, Iii Avenue, Chennai Anna Nagar, Chennai 600 040. [Pan Aaatm 5187A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Clement Ramesh Kumar

Section 12ASection 28

…of the assets on which such depreciation was claimed was allowed as application of income. As per the ld. Authorised Representative, by virtue of judgment of Hon’ble Apex Court in the case of CIT vs. Rajasthan & Gujarati Charitable Foundation Poona, (2018) 89 Taxmann.com 127 , where an assessee is a charitable institution registered u/s.12A of the Act even though expenditure claimed for acquisition of capital assets was treated as application of income, depreciation would be allowable on such assets. Per contra, ld. Departmental Representative fairly agreed 4. that question raised was covered in favour of t…