India Trade Promotion Organization v. DGIT

374 ITR 333High Court2015#14475 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 12Section 142(1)Section 143(2)Section 2(15)Section 25

Judgments citing India Trade Promotion Organization v. DGIT

POWER LOOM DEVELOPMENT AND EXPORT PROMOTION COUNCIL,MUMBAI vs. INCOME TAX OFFICER (EXEM) WARD 2(2), MUMBAI

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1060/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

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

Section 11Section 12Section 143(2)Section 2(15)Section 25

…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.1060/Mum/2025 Assessment Year: 2013-14 Powerloom Development Vs. Income Tax Officer, And Export Promotion (Exemption) Council MTNL Telephone Ex. No. GC-2, Gundecha Building, Cumballa Onclave, Ground Floor, Hills, Peddar Road, Kherani Road, Sakinaka, Mumbai 400026. Andheri (East), Mumbai 400072. PAN: AAATP0271E (Appellant) (Respondent) Appellant by Shri. S.L. Jain a/w Shri. Satish Jain Respondent by Shri. Mukesh Thakwani, SR. D.R. Date of Hearing 24.03.2…

ACIT(E), CIRCLE-2(1), NEW DELHI vs. QUALITY COUNCIL OF INDIA, NEW DELHI

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

ITA 1659/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jul 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadआ.अ.सं/.I.T.A No.1659/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Acit(E), Quality Council Of India 2Nd Floor, Institution Of Circle 2(1) Vs. New Delhi. Engineering Building, Bahadur Shah Zafar Marg, New Delhi. Pan No. Aaatq0055D अपीलाथ" Appellant ""यथ"/Respondent

Section 11Section 2(15)

…and allowed exemption in AY 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 and further held that in ITAT in ITA No. 867/2016 in appellant’s own case it was ruled out that on the basis of Court’s judgment in India Trade Promotion Organization vs. DGIT (2015) 374 ITR 333 and in the case of Institution of the Chartered Accountants Vs. DGIT(Exemption) 2013 (358 ITR 91) (Del.) that mere circumstances of collection of such amounts did not results in the assessee losing their essential character of being established for charitable purpose and held that since the case if similar to those for the earlier assessment…

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…y (130 ITR 186) CST vs. Sai Publication Fund (258 ITR 70) ICAI Accounting Research Foundation vs. D.G. (321 ITR 73) CIT vs. A.P. State Road Transport Corp (159 ITR 1) Queens Educational Society vs. CIT (372 ITR 699) Indian Trade Promotion Organization vs D.G.(374 ITR 333) GS1 vs. D.G. (360 ITR 138) Institute of Development of Research Banking Technology Vs. ADI (E) (Page 17-26 of P.B.-1) ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 27 (5) The non admission of SLP by the honourable Supreme Court in case of Jammu Development Authority is not binding on lower courts as has been held by the…

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

ITA 55/AGR/2015[2014-15]Status: DisposedITAT Agra07 Feb 2018AY 2014-15

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Section 12ASection 2(15)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA Before: Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member ITA Nos. 55/Agra/2015 A.Y: 2014-15 M/s Firozabad Shikohabad vs. CIT-II, Agra Development Authority, Dabrai, Firozabad (U.P.) PAN: AAALE 0020 B (Appellant) (Respondent) Appellant by Shri Inderjeet Singh, CIT. DR Respondent by Shri Alok Farsaiya, CA Date of Hearing 09.01.2018 Date of Pronouncement 07.02.2018 ORDER PER, DR MITHA LAL MEENA, AM: This appeal by the assessee is directed against the order of CIT-II, Agra dated 29.09.2014, rejecting application for registra…

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Madhya Pradesh Cricket DCIT, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.AAATG3527C Appellant by Shri Anil Kamal Garg, & Shri Arpit Gaur (AR) Revenue by Shri Lal Chand (CIT-DR) Date of Hearing: 21.03.2017 Date of Pronouncement: 14.06.2017 आदेश / O R D E R PER CHANDRAMOHAN GA…

EMPLOYERS FEDERATION OF SOUTHERN INDIA,,CHENNAI vs. ADIT, CHENNAI

In the result, the appeal of the assessee stands dismissed

ITA 1854/CHNY/2014[2009-2010]Status: DisposedITAT Chennai31 Jan 2017AY 2009-2010

Bench: Shri Abraham P. Georgeआयकर अपील सं./I.T.A. No. 1854/Mds/2014 "नधा"रण वष" /Assessment Years : 2009-2010. M/S. Employers Federation Vs. The Assistant Direcotor Of Of Southern India, Income Tax, No.33, Hindi Pracher Street, Exemption –Iii, T. Nagar, Chennai. Chennai 600 017. [Pan Aaaat 0118M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. Ashush Tripathi, IRS, JCIT
Section 11Section 11ASection 12ASection 2(15)

…decision of same Bench in the case of the Southern India Chamber of Commerce & Industry (supra), in the latter case the Co-ordinate bench had considered the judgment of Hon’ble Delhi Court in the case of Indian Trade Promotion Organization vs. DCIT (2015) 374 ITR 333, (2015) 114 DTR 329, while holding that if the dominant object of a federation was promotion, protection and development of trade, commerce and industry without any motive to earn profits, any income from such activity could be considered as incidental or ancillary to the dominant object which was welfare and common good of the country’s trade, c…

SOCIETY OF INDIAN AUTOMOBILE MANUFACTURERS,NEW DELHI vs. ITO (E), DELHI

In the result, the appeal is allowed

ITA 4837/DEL/2012[2009-10]Status: DisposedITAT Delhi06 Jun 2016AY 2009-10

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year : 2009-10

For Appellant: Shri Rupesh Jain &For Respondent: Ms Anima Bernwal, Sr. DR
Section 12ASection 2(15)Section 3Section 80G

…tivity for furtherance of the object would not fall within the expressions “ business”, “trade” or “commerce”.’ 10. Almost similar observations have been made by the Hon’ble Delhi High Court in India Trade Promotion Organization vs. DGIT (E) and Ors. (2015) 374 ITR 333 (Del). While disposing a writ petition filed by the assessee, the Hon’ble High Court held: ‘Merely because a fees or some other consideration is collected or received by an institution, it would not lose its character of having been established for a charitable purpose. It is also important to note that we must examine as to what is the dominant…