India Brand Equity Foundation v. Assistant Commissioner of Income Tax (E) 1. Trust Ward II. New Delhi

23 Taxmann.com 323High Court2012#17289 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11(1)(a)Section 11(1)(c)Section 11 Section 12(1)Section 12A Section 12AB Section 12AB(1)(b)Section 142(1)

Issues it is cited on

section 11(1)(c)section 11(1)application of income section 12ab section 12a section 12 section 11 india document interest

Judgments citing India Brand Equity Foundation v. Assistant Commissioner of Income Tax (E) 1. Trust Ward II. New Delhi

Pandhi Charitable Trust, Mumbai vs. CIT(Exemption), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 562/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Jul 2025

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpandhi Charitable Trust Vs. Cit (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6Th Floor, Cumballa Road, Fort, Mumbai-400 001 Hill, Mtnl Te Building, Pan: Aaatp9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026

Section 11Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Pandhi Charitable Trust Vs. CIT (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6th floor, Cumballa Road, Fort, Mumbai-400 001 Hill, MTNL TE Building, PAN: AAATP9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 (Appellant) (Respondent) Assessee Represented by : Ms. Rutuja Pawar & Ms. Sneha More, Ld. AR Department Represented by : Shri R. A. Dhyani (CIT- DR) Date of conclusion of Hearing : 11.06.2025 Date of Pronouncement : 10…

Solanki Charitable Trust, Mumbai vs. CIT Exemptions Mumbai, Mumbai

ITA 1730/MUM/2025[NA]Status: DisposedITAT Mumbai05 May 2025

Bench: Shri Sandeep Gosain, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Bharat KumarFor Respondent: Shri R.A. Dhyani

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & SHRI OMKARESHWAR CHIDARA, AM I.T.A. No. 1730/Mum/2025 Solanki Charitable Trust CIT(Exemption) 11 Ratnadeep Cooperative 601, 6th Floor Housing Society Ltd. Cumballa Hill Vs. 33 Swami Vivekanand Road MTNL TE Building Santcruz West Mumbai-400 026. Mumbai-400 054. PAN : AAATS0062J (Appellant) : (Respondent) Appellant /Assessee by : Shri Bharat Kumar Revenue / Respondent by : Shri R.A. Dhyani Date of Hearing : 24.04.2025 Date of Pronouncement : 05.05.2025 O R D E R Per Omkareshwar Chidara, AM: Aggrieved by the rejection of…

Iigj Reserch and Loboratores Centre, Mumbai vs. Commissioner of Income Tax, (Exemption), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 183/MUM/2025[N.A]Status: DisposedITAT Mumbai28 Mar 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12ASection 12A(1)(ac)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.183/Mum/2025 Assessment Year: NA IIGJ Research and Laboratories Centre Office No. AW 1010, Tower A, 1st Floor, Bharat Diamond Bourse B.K. Complex, Mumbai 400051. PAN: AAFCI3500B (Appellant) Vs. Commissioner of Income-tax, (Exemptions), Mumbai Room NO. 601, 6th Floor, Cumballa Hill MTNL TE Building, Pedder Road, DR Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai 400026. (Respondent) Appellant by Shri. Nitesh Joshi Respondent by Shri. R.A. Dhyani, CIT D.R. Dat…

ACIT., Exemptions Circle-1(1), Hyderabad vs. Pharmaceuticals Export Promotion Council of India, Hyderabad

In the result, the appeal of Revenue is allowed

ITA 1199/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri RV. Chalam, C.AFor Respondent: Shri B. Balakrishna, CIT-DR

Section 11Section 11(1)(a)Section 12(1)Section 12ASection 143(2)Section 143(3)Section 144

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER Assessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export of Income Tax, Promotion Council of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. PAN : AADCP4643C (Appellant) (Respondent) Assessee by: Shri RV. Chalam, C.A. Revenue by: Shri B. Balakrishna, CIT-DR Date of hearing: 10.02.2025 Date of pronouncement: 11.02.2025 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by th…

Church'S Auxiliary for Social Action, New Delhi vs. ACIT(E), Circle- 1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4517/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Ms. Vandna G. ShardaFor Respondent: Md. Gayasuddin Ansari

Section 11Section 12ASection 2(15)Section 80G

…1 Church’s Auxiliary for Social Action, ND IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 4517/DEL/2018 (A.Y 2014-15) Church’s Auxiliary for ACIT, Social Action, Vs. (Exemptions) 4th Floor, Rachna Building, Circle : 1 (1) 2–Rajendra Place, Pusa Rd. New Delhi – 110 008 New Delhi. PAN No. AAAFC3693F (RESPONDENT) (APPELLANT) Assessee by : Ms. Vandna G. Sharda, C. A.; Department by: Md. Gayasuddin Ansari, Sr. D. R.; Date of Hearing 19.07.2022 Date of Pronouncement 26.07.2022 ORDER PER YOGESH…