Which sections of the Income Tax Act does Income Tax v. Institute of Banking Personnel Selection (IBPS) come up under?

It is most often cited in judgments turning on Section 11, Section 12, Section 12A, Section 13(8), Section 143(3), Section 144B.

Income Tax v. Institute of Banking Personnel Selection (IBPS) (131 Taxmann 386)

Q: 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.

Q: How many judgments cite Income Tax v. Institute of Banking Personnel Selection (IBPS)?

188 judgments on BharatTax cite Income Tax v. Institute of Banking Personnel Selection (IBPS) (131 Taxmann 386), spanning 2016 to 2026.

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…

ITO (E) 2(3), Mumbai vs. Shree Manav Seva Sangh, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 5551/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Mar 2019AY 2012-13

Bench: Shri Pawan Singh & Shri N.K. Pradhanincome Tax Officer (E)-2(3), M/S Shree Manav Seva Sangh Room No.513, 5Th Floor, 255/257, Sion Main Road, Vs. Piramal Chambers, Lalbaug, Soin (West), Mumbai 400022 Lower Parel, Mumbai-400022 Pan:Aaats 1440Q Appellant Respondent Co No. 15/Mum/2019 In Ita No. 5551/Mum/20178 (A Y 2012-13) M/S Shree Manav Seva Sangh Income Tax Officer (E)-2(3), 255/257, Sion Main Road, Soin Room No.513, 5Th Floor, Vs. (West), Mumbai 400022 Piramal Chambers, Lalbaug, Pan:Aaats 1440Q Lower Parel, Mumbai-400022 Appellant Respondent Assessee By : Sh. Dinesh Shah & Shreya Doshi (Ar’S) Revenue By : Sh. Satish Chandra Rajora (Sr-Dr) Date Of Hearing : 14.03.2019 Date Of Pronouncement : 20.03.2019

For Appellant: Sh. Dinesh Shah & Shreya Doshi (AR’s)For Respondent: Sh. Satish Chandra Rajora (Sr-DR)

Section 11Section 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Income Tax Officer (E)-2(3), M/s Shree Manav Seva Sangh Room No.513, 5th Floor, 255/257, Sion Main Road, Vs. Piramal Chambers, Lalbaug, Soin (West), Mumbai 400022 Lower Parel, Mumbai-400022 PAN:AAATS 1440Q Appellant Respondent CO No. 15/Mum/2019 in ITA No. 5551/Mum/20178 (A Y 2012-13) M/s Shree Manav Seva Sangh Income Tax Officer (E)-2(3), 255/257, Sion Main Road, Soin Room No.513, 5th Floor, Vs. (West), Mumbai 400022 Piramal Chambers, Lalbaug, PAN:AAATS 1440Q Lower Parel, Mumba…

Income Tax Officer (E)-2(3), Mumbai vs. Mahavira Jain Vidyalaya, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 5550/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Mar 2019AY 2012-13

Bench: Shri Pawan Singh & Shri N.K. Pradhanincome Tax Officer (E)-2(3), M/S Shri Mahavira Jain Room No.513, 5Th Floor, Vidyalaya, Vs. Piramal Chambers, Lalbaug, 99/101, Shri Kvo Jain, Lower Parel, Mumbai-400022 Mahajanwadi, Keshavji Naik Road, Chinch Bunder, Sandhurst Road, Mumbai 400009 Pan:Aaats2075B Appellant Respondent Assessee By : Sh. K.F. Doshi-Ca (Ar) Revenue By : Sh. Satish Chandra Rajora (Sr-Dr) Date Of Hearing : 14.03.2019 Date Of Pronouncement : 20.03.2019

For Appellant: Sh. K.F. Doshi-CA (AR)For Respondent: Sh. Satish Chandra Rajora (Sr-DR)

Section 11(2)Section 12ASection 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Income Tax Officer (E)-2(3), M/s Shri Mahavira Jain Room No.513, 5th Floor, Vidyalaya, Vs. Piramal Chambers, Lalbaug, 99/101, Shri KVO Jain, Lower Parel, Mumbai-400022 Mahajanwadi, Keshavji Naik Road, Chinch Bunder, Sandhurst Road, Mumbai 400009 PAN:AAATS2075B Appellant Respondent Assessee by : Sh. K.F. Doshi-CA (AR) Revenue by : Sh. Satish Chandra Rajora (Sr-DR) Date of Hearing : 14.03.2019 Date of Pronouncement : 20.03.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT P…

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…

ITO (Exemptions), New Delhi vs. M/S. Indian Hockey Federation, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3638/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Feb 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2010-11 Ito (Exemptions) India Hockey Ward-1(2), Room No. 2417, Federation 30/7, 24Th Floor, E-2-Block, West Patel Nagar Pratyaksh Kar Bhawan, New Delhi Vs. Dr. Shyama Prasad Pan Aaaji0054N Mukherjee Civic Centre, Jawahar Lal Nehru Marg New Delhi – 110 002 (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Praveen Kumar, Sr. DR

Section 11(1)Section 12ASection 143(2)Section 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA,JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2010-11 ITO (Exemptions) India Hockey Ward-1(2), Room No. 2417, Federation 30/7, 24th Floor, E-2-Block, West Patel Nagar Pratyaksh Kar Bhawan, New Delhi Vs. Dr. Shyama Prasad PAN AAAJI0054N Mukherjee Civic Centre, Jawahar Lal Nehru Marg New Delhi – 110 002 (Appellant) (Respondent) Department by: Shri Praveen Kumar, Sr. DR Assessee by : None Date of Hearing 17/01/2019 Date of 28/02/2019 pronouncement O R D E R PER O.P. KANT, A.M This appeal by the Income Tax De…

DCIT(E), New Delhi vs. Goodearth Foundation, New Delhi

In the result, the grounds of appeal Nos

ITA 3524/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit(E), Vs. Goodearth Foundation, Circle-1(1), Eicher House, Civic Centre, 12, Commercial Complex, New Delhi. Greater Kailash-Ii, New Delhi. Pan: Aaatg5663R

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Ms Ashima Neb, Sr. DR

Section 11(1)Section 11(1)(a)Section 12ASection 32Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT(E), Vs. Goodearth Foundation, Circle-1(1), Eicher House, Civic Centre, 12, Commercial Complex, New Delhi. Greater Kailash-II, New Delhi. PAN: AAATG5663R (Appellant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Ms Deepika Aggarwal, Advocate Revenue by : Ms Ashima Neb, Sr. DR Date of Hearing : 29.01.2019 Date of Pronouncement : 29.01.2019 ORDER PER R.K. PANDA, AM: This appeal by the Revenue is directed against the order dat…

ITO (Exemptions), New Delhi vs. M/S. S.S. Mota Singh (Nila) Charitable Trust, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3639/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Jan 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

Section 11(1)Section 143(3)Section 32Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “A”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 ITO(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10th Floor, Himalaya House, K.G. Marg, New Delhi PAN :AAATS3761J (Appellant) (Respondent) Appellant by Shri Praveen Kumar, Sr.DR Respondent by None present Date of hearing 15.01.2019 Date of pronouncement 28.01.2019 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order dated 25th March, 2015 passed by the Ld. CIT(A)-40, New Delhi…