Income Tax v. Institute of Banking Personnel Selection (IBPS)

131 Taxmann 386High Court2003#498 most cited

What is Income Tax v. Institute of Banking Personnel Selection (IBPS) authority for?

The Income Tax Act, 1961, does not permit the carry forward of excess expenditure of a charitable trust to be set off against future surpluses, as such trusts are governed by a self-contained code under Sections 11 to 13, not the head 'Profits and Gains of Business'. However, depreciation on fixed assets is allowable to a charitable institution registered under section 12A.

188

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v Institute of Banking Personnel Selection · IBPS · 131 Taxmann 386 · charitable trust · carry forward of deficit · carry forward of losses · section 11 to 13 · profits and gains of business · depreciation · section 12A · charitable institution

Sections most often in play

Section 11Section 12Section 12ASection 13(8)Section 143(3)Section 144BSection 147Section 153(3)

Issues it is cited on

section 164(2)section 11(6)section 11(1)(a)section 164corpus donationsection 11(1)accumulation of incomemaximum marginal rateapplication of incomesection 16section 32(1)section 10(23c)

Judgments citing Income Tax v. Institute of Banking Personnel Selection (IBPS)

Assistant Commissioner of Income Tax 17(2)), Mumbai vs. Navjbai Ratan Tata Trust, Mumbai

In the result, appeal by the Revenue being ITA No

ITA 1316/MUM/2018[2011-12]Status: DisposedITAT Mumbai10 Mar 2022AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

…isallowed depreciation of Rs. 4,40,898 claimed by the assessee. 12.2 In appeal against the aforesaid disallowance, the CIT(A), inter-alia, following decision of Hon‟ble Jurisdictional High Court in the case of CIT v. Institute of Banking Personnel Selection: 131 Taxmann 386 directed the AO to grant the claim of depreciation on fixed assets to the assessee. 12.3 Being aggrieved by aforesaid findings of the CIT(A), Revenue is in appeal before us. We find that on similar issue Hon‟ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona: 402 ITR 441, dismissing the Revenue‟s appeal…

Assistant Commissioner of Income Tax 17(2)), Mumbai vs. Navjbai Ratan Tata Trust, Mumbai

In the result, appeal by the Revenue being ITA No

ITA 1314/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Mar 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

…isallowed depreciation of Rs. 4,40,898 claimed by the assessee. 12.2 In appeal against the aforesaid disallowance, the CIT(A), inter-alia, following decision of Hon‟ble Jurisdictional High Court in the case of CIT v. Institute of Banking Personnel Selection: 131 Taxmann 386 directed the AO to grant the claim of depreciation on fixed assets to the assessee. 12.3 Being aggrieved by aforesaid findings of the CIT(A), Revenue is in appeal before us. We find that on similar issue Hon‟ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona: 402 ITR 441, dismissing the Revenue‟s appeal…

Navjbai Ratan Tata Trust, Mumbai vs. Additional Director of Income Tax (Exemptions) Range-II(Now Assessed by the Assistant Commissioner of Income Tax 17(2)), Mumbai

In the result, appeal by the Revenue being ITA No

ITA 1302/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Mar 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

…isallowed depreciation of Rs. 4,40,898 claimed by the assessee. 12.2 In appeal against the aforesaid disallowance, the CIT(A), inter-alia, following decision of Hon‟ble Jurisdictional High Court in the case of CIT v. Institute of Banking Personnel Selection: 131 Taxmann 386 directed the AO to grant the claim of depreciation on fixed assets to the assessee. 12.3 Being aggrieved by aforesaid findings of the CIT(A), Revenue is in appeal before us. We find that on similar issue Hon‟ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona: 402 ITR 441, dismissing the Revenue‟s appeal…

Navjbai Ratan Tata Trust, Mumbai vs. Additional Director of Income Tax (Exemptions) Range-II(Now Assessed by the Assistant Commissioner of Income Tax 17(2)), Mumbai

In the result, appeal by the Revenue being ITA No

ITA 1301/MUM/2018[2011-12]Status: DisposedITAT Mumbai10 Mar 2022AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

…isallowed depreciation of Rs. 4,40,898 claimed by the assessee. 12.2 In appeal against the aforesaid disallowance, the CIT(A), inter-alia, following decision of Hon‟ble Jurisdictional High Court in the case of CIT v. Institute of Banking Personnel Selection: 131 Taxmann 386 directed the AO to grant the claim of depreciation on fixed assets to the assessee. 12.3 Being aggrieved by aforesaid findings of the CIT(A), Revenue is in appeal before us. We find that on similar issue Hon‟ble Supreme Court in the case of CIT v. Rajasthan & Gujarati Charitable Foundation Poona: 402 ITR 441, dismissing the Revenue‟s appeal…

Dy CIT (Exemption)-2(1), Mumbai vs. M/S. Uti Institute of Capital Markets (Now Known M/S. National Institute Securities Markets), Mumbai

In the result, the appeal filed by the department is dismissed

ITA 17/MUM/2021[2011-12]Status: DisposedITAT Mumbai06 Jan 2022AY 2011-12

Bench: Sri Kuldip Singh, Jm & Sri Prashant Maharishi, Am आयकर अऩीऱ सुं./ Ita No. 17/Mum/2021 (ननधधायण वर्ा / Assessment Year 2011-12) Dy. Commissioner Of Income M/S Uti Institute Of Capital Tax (Exemption)-2(1), Markets Room No. 519, 5Th Floor, (Now Known As M/S National Piramal Chambers, Lalbaug, Institute Securities Markets) बनाम/ Lower Parel, Nism Bhavan, Plot No. 82, Vs. Mumbai-400 012 Sector 17, Vashi, Navi Mumbai-400 705 (अऩीऱाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी ऱेखा सुं./Pan No. Aaaan4685M अऩीरधथी की ओय से / Appellant By : None प्रत्मथी की ओय से / Respondent By : Shri Achal Sharma, Dr सुनवधई की तधयीख / Date Of Hearing: 30.12.2021 घोर्णध की तधयीख / Date Of Pronouncement : 06.01.2022 आदेश / O R D E R प्रशाुंत महर्षि, ऱेखा सदस्य के द्वारा / Per Prashant Maharishi, Am: 01. This Appeal Is Filed By The Dy. Commissioner Of Income Tax (Exemption) 2(1), Mumbai Against The Order Passed By The Commissioner Of Income Tax (Appeals)-1, Mumbai [In Short ‘The Cit(A)’] On 19.08.2020, Wherein The Appeal Filed By The Assessee Against The Assessment Order Passed Under Section 143(3) Of The Income-Tax Act, 1961 (Hereafter Referred As ‘Act’) Dated 19.03.2014 Was Allowed. M/S Uti Institute Of Capital Markets; Ay 11-12 02. The Only Issue Raised By The Learned Assessing Officer Is Allowance Of Carry Forward Of Deficit To The Assessee’S Trust.

For Appellant: NoneFor Respondent: Shri Achal Sharma, DR
Section 12ASection 143(3)

…risdictional High Court in the case of DIT (E) vs. MIDC in ITA No. 2652 of 2011 dated 20.03.2013 wherein placing reliance on the decision of CIT vs. M/s UTI Institute of Capital Markets; AY 11-12 Institute of Banking Personnel selection reported in 264 IR 110/131 Taxmann 386 (Bombay) the appeal filed by the department on the issue of carry forward of deficit was dismissed. Further, the issue has also been decided by the Hon’ble Supreme Court in the case of CIT(E) vs. Subros Educational Society in Misc. Appeal No. 941 of 2018 in Civil Appeal No.5171 of 2016 wherein the Misc. Application filed by the department sta…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 578/BANG/2021[2010-11]Status: DisposedITAT Bangalore05 Jan 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 577 & 578/Bang/2021 Assessment Years : 2009-10 & 2010-11 M/s. Karnataka Industrial The Deputy Areas Development Board, Commissioner of No. 49, 4th & 5th Floor, Income Tax Khanija Bhavan, (Exemptions), Race Course Road, Circle – 1, Bangalore – 560 001. Vs. Bangalore. PAN: AAATK1305J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA : Shri Sumer Singh Revenue by Meena, CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 05-01-2022 ORD…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 577/BANG/2021[2009-10]Status: DisposedITAT Bangalore05 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 577 & 578/Bang/2021 Assessment Years : 2009-10 & 2010-11 M/s. Karnataka Industrial The Deputy Areas Development Board, Commissioner of No. 49, 4th & 5th Floor, Income Tax Khanija Bhavan, (Exemptions), Race Course Road, Circle – 1, Bangalore – 560 001. Vs. Bangalore. PAN: AAATK1305J APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA : Shri Sumer Singh Revenue by Meena, CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 05-01-2022 ORD…

Income Tax Officer (Examption) Ward, Surat vs. Shree Saibaba Satsang Mandal, Surat

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15
For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR
Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.233/SRT/2017 (िनधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Income Tax Officer (Exemption), Ward, Shree Saibaba Satsang Mandal Room No. 105, 1st Floor, Anavil Nani Hing Pole, Chauta Bazar, Surat- Vs. Business Centre, Aayakar Bhavan, 395003 Adajan Hazira Road, Surat-395 009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS 2675 Q (Assessee) (Respondent) Assesseeby :Shri Mehul K. Patel, AR Revenueby :Shri H.P.Meena, CIT-DR सुनवाईकीतारीख/ Date of Hearing : 22/10/2021 घोषणाकीतारीख/Date…

The Income Tax Officer (Exemptions), Ward-1, Mangaluru vs. M/S. Shiruru Welfare Trust, Ududpi

In the result, the appeal of the revenue is dismissed

ITA 583/BANG/2021[2014-15]Status: DisposedITAT Bangalore21 Dec 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Siddesh S. Gaddi, CAFor Respondent: Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru
Section 1Section 10(34)Section 11(1)(a)Section 11(1)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2014-15 The Income Tax Officer, Vs. M/s. Shiruru Welfare Trust, Ward-1 (E), Green Valley National Mangaluru. School Campus, National Highway 66, Shiruru – 576 228. Karnataka. PAN: AAETS 4222L APPELLANT RESPONDENT Appellant by : Shri Siddesh S. Gaddi, CA Respondent by : Capt. Pratap Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal…

Dy CIT, CC-7(1), Mumbai vs. Dr. D.Y. Patil Sports Academy, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 155/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Ajay Kumar Sharma, D.R
Section 11Section 12ASection 132(1)Section 143(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA Nos.155, 156, 157 & 158/M/2021 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 DCIT, CC-7(1), M/s. Dr. D.Y. Patil Sports Room No.676B, 6th Floor, Academy, Aayakar Bhavan, Patil Building, M.K. Road, Vs. Opp. MIG Colony, Mumbai - 400020 Adarsh Nagar, Worli, Mumbai – 400 025 PAN: AAATD3202G (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Ajay Kumar Sharma, D.R. Date of Hearing : 24.11.2021 Date of Pronouncemen…

Dy CIT (Exemption)-2(1), Mumbai vs. Saifee Burhani Upliftment Trust, Mumbai

In the result, appeal filed by the Revenue stands dismissed

ITA 1941/MUM/2020[2015-16]Status: DisposedITAT Mumbai08 Nov 2021AY 2015-16
Section 10(34)Section 11Section 11(1)(a)

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 1941/Mum/2020 (Assessment Year 2015-16) Vs. Saifee Burhani Upliftment Trust DCIT(Exemption)-2(1) Room No. 519 47-49, Raudat Tahera Street Piramal Chambers Bhendi Bazar Lalbaug, Lower Parel Mumbai-400 003. Mumbai-400 012. PAN : AAITS3160K (Appellant) (Respondent) Assessee by Shri Z. Latifjiwala Department by Ms. Sunita Billa Date of Hearing 03.11.2021 Date of Pronouncement 08.11.2021 O R D E R Per Shamim Yahya (AM) : This appeal by the Revenue is directed against the order of learned CIT(A) dated 2…

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

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

ITA 168/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

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 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), Ghaziabad vs. Ram Nath Memorial Trust Society, Meerut

In the result appeal filed by the revenue is dismissed

ITA 2557/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Aug 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Pawan Singhasstt. Year: 2014-15

For Appellant: Shri Rohit Agarwal, AdvocateFor Respondent: Ms. Mrinalini Sapra, Sr. DR
Section 12ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Asstt. Year: 2014-15 DCIT (Exemption) Ram Nath Memorial Trust Ghaziabad Society Vs. Ram Bagh Colony, Shastri Nagar, Meerut Uttar Pradesh PAN AAATT6054B (Appellant) (Respondent) Department by: Ms. Mrinalini Sapra, Sr. DR Assessee by : Shri Rohit Agarwal, Advocate Date of Hearing 17/08/2021 Date of Pronouncement 19/08/2021 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of Ld. CIT(A…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 53/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2021AY 2017-18

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava
Section 143(3)Section 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.47/Mum./2021 ITA no.48/Mum./2021 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA no.49/Mum./2020 ITA no.50/Mum./2021 (Assessment Year : 2013–14) (Assessment Year : 2014–15) ITA no.51/Mum./2021 ITA no.52/Mum./2021 (Assessment Year : 2015–16) (Assessment Year : 2016–17) ITA no.53/Mum./2021 (Assessment Year : 2017–18) Dr. D.Y. Patil Vidyapeeth Society 101, Shree Motisagar Apartment ……………. Appellant S.No.473–A, G.G. Thakkar Road Pune – 411 001 PAN – AAB…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD) Central Circle-7(3), Mumbai

In the result, appeals for the A

ITA 48/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava
Section 143(3)Section 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.47/Mum./2021 ITA no.48/Mum./2021 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA no.49/Mum./2020 ITA no.50/Mum./2021 (Assessment Year : 2013–14) (Assessment Year : 2014–15) ITA no.51/Mum./2021 ITA no.52/Mum./2021 (Assessment Year : 2015–16) (Assessment Year : 2016–17) ITA no.53/Mum./2021 (Assessment Year : 2017–18) Dr. D.Y. Patil Vidyapeeth Society 101, Shree Motisagar Apartment ……………. Appellant S.No.473–A, G.G. Thakkar Road Pune – 411 001 PAN – AAB…

Dr. D. Y. Patil Vidyapeeth Society, Pune vs. Jt. CIT (OSD), Central Circle-7(1), Mumbai

In the result, appeals for the A

ITA 47/MUM/2021[2011-12]Status: DisposedITAT Mumbai26 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Ms. Leena Srivastava
Section 143(3)Section 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.47/Mum./2021 ITA no.48/Mum./2021 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA no.49/Mum./2020 ITA no.50/Mum./2021 (Assessment Year : 2013–14) (Assessment Year : 2014–15) ITA no.51/Mum./2021 ITA no.52/Mum./2021 (Assessment Year : 2015–16) (Assessment Year : 2016–17) ITA no.53/Mum./2021 (Assessment Year : 2017–18) Dr. D.Y. Patil Vidyapeeth Society 101, Shree Motisagar Apartment ……………. Appellant S.No.473–A, G.G. Thakkar Road Pune – 411 001 PAN – AAB…