India Trade Promotion Organization v. DGIT (Exemptions)

229 Taxmann 347Reported decision#8902 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 2(15)Section 11Section 251Section 10(23C)(iv)Section 14Section 25

Issues it is cited on

section 10(23c)(iv)section 13(8)proviso to section 2(15)section 2(15)section 10(23c)section 251section 12aasection 10section 11scrutiny assessmentsection 25section 143(2)

Judgments citing India Trade Promotion Organization v. DGIT (Exemptions)

M/S. TAMIL NADU TRADE PROMOTION ORGANISATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, this appeal of the assessee is allowed

ITA 1438/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) Pan No. Aabct 6725 H Appellant/ Assessee Respondent/ Revenue

Section 10Section 2(15)Section 25Section 8

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) PAN No. AABCT 6725 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Mr. B. Ramakrishnan, C.A. Department represented by Mr. Clement Ramesh Kumar, CIT. Date of hearing 24/09/2025 Date of pronouncement 26 /09/2025 PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1.…

FIXED INCOME MONEY MARKET AND DERIVATIVES ASSOCIATION OF INDIA,MUMBAI vs. INCOME TAX OFFICER (EXEMP.)-(1)(3),MUMBAI, MUMBAI

In the result, all three all three appeals of the assessee are allowed for statistical purposes

ITA 21/MUM/2024[AY 2013-14]Status: DisposedITAT Mumbai28 Oct 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Nitesh JoshiFor Respondent: 10/09/2024
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F & SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 21, 20 & 128/MUM/2024 Assessment Year: 2013-14, 2014-15 & 2018-19 Fixed Income Money Market & ITO (Exemption)-(1)(3), Derivatives Association of India, 6th floor, Room 619, Cumballa Hills, Vs. 2nd floor, United India Building, MTNL Building, Peddar Road, Sir P.M. Road, Fort, Mumbai-400026. Mumbai-400 001. PAN NO. AAATF 0404 B Appellant Respondent Assessee by : Mr. Nitesh Joshi : Mr. Ashish Kumar, Sr. DR Revenue by : 10/09/2024 Date of Heari…

FIXED INCOME MONEY MARKET AND DERIVATIVES ASSOCIATION OF INDIA,MUMBAI vs. INCOME TAX OFFICER (EXEMP.)-(1)(3),MUMBAI, MUMBAI

In the result, all three all three appeals of the assessee are allowed for statistical purposes

ITA 20/MUM/2024[AY 2014-15]Status: DisposedITAT Mumbai28 Oct 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Nitesh JoshiFor Respondent: 10/09/2024
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F & SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 21, 20 & 128/MUM/2024 Assessment Year: 2013-14, 2014-15 & 2018-19 Fixed Income Money Market & ITO (Exemption)-(1)(3), Derivatives Association of India, 6th floor, Room 619, Cumballa Hills, Vs. 2nd floor, United India Building, MTNL Building, Peddar Road, Sir P.M. Road, Fort, Mumbai-400026. Mumbai-400 001. PAN NO. AAATF 0404 B Appellant Respondent Assessee by : Mr. Nitesh Joshi : Mr. Ashish Kumar, Sr. DR Revenue by : 10/09/2024 Date of Heari…

FIXED INCOME MONEY MARKET AND DERIVATIVES ASSOCIATION OF INDIA,MUMBAI vs. INCOME TAX OFFICER (EXEMP.)-(1)(3),MUMBAI, MUMBAI

In the result, all three all three appeals of the assessee are allowed for statistical purposes

ITA 128/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai28 Oct 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Nitesh JoshiFor Respondent: 10/09/2024
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F & SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 21, 20 & 128/MUM/2024 Assessment Year: 2013-14, 2014-15 & 2018-19 Fixed Income Money Market & ITO (Exemption)-(1)(3), Derivatives Association of India, 6th floor, Room 619, Cumballa Hills, Vs. 2nd floor, United India Building, MTNL Building, Peddar Road, Sir P.M. Road, Fort, Mumbai-400026. Mumbai-400 001. PAN NO. AAATF 0404 B Appellant Respondent Assessee by : Mr. Nitesh Joshi : Mr. Ashish Kumar, Sr. DR Revenue by : 10/09/2024 Date of Heari…

DCIT (E) 2(1), MUMBAI vs. NEIA TRUST , MUMBAI

In the result, all the appeals of the revenue stand dismissed

ITA 2168/MUM/2022[2013-14]Status: DisposedITAT Mumbai15 Nov 2022AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

…ITA Nos. 2166 to 2168/Mum/2022 1 DCIT (E)2(1) Vs. Neia Trust IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2166 to 2168/Mum/2022 (A.Ys.2013-14, 2016-17 and 2017-18) Dy. Commissioner of Vs. NEIA Trust Income Tax (Exemption)- C/o ECGC of India 2(1), Room No. 608,6th 10th Floor, Express Tower Floor, MTNL Building, Nariman Point Cumballa Hill, Mumbai - 400021 Mumbai – 400026 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAATN9999F Appellant .. Respondent Appellant by : Mahesh Akhade Respondent by : Arati Vissanji Date…

DCIT (E) 2(1), MUMBAI vs. NEIA TRUST , MUMBAI

In the result, all the appeals of the revenue stand dismissed

ITA 2167/MUM/2022[2016-17]Status: DisposedITAT Mumbai15 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

…ITA Nos. 2166 to 2168/Mum/2022 1 DCIT (E)2(1) Vs. Neia Trust IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2166 to 2168/Mum/2022 (A.Ys.2013-14, 2016-17 and 2017-18) Dy. Commissioner of Vs. NEIA Trust Income Tax (Exemption)- C/o ECGC of India 2(1), Room No. 608,6th 10th Floor, Express Tower Floor, MTNL Building, Nariman Point Cumballa Hill, Mumbai - 400021 Mumbai – 400026 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAATN9999F Appellant .. Respondent Appellant by : Mahesh Akhade Respondent by : Arati Vissanji Date…

DCIT (E)- 2(1), MUMBAI vs. NEIA TRUST , MUMBAI

In the result, all the appeals of the revenue stand dismissed

ITA 2166/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Nov 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

…ITA Nos. 2166 to 2168/Mum/2022 1 DCIT (E)2(1) Vs. Neia Trust IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2166 to 2168/Mum/2022 (A.Ys.2013-14, 2016-17 and 2017-18) Dy. Commissioner of Vs. NEIA Trust Income Tax (Exemption)- C/o ECGC of India 2(1), Room No. 608,6th 10th Floor, Express Tower Floor, MTNL Building, Nariman Point Cumballa Hill, Mumbai - 400021 Mumbai – 400026 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAATN9999F Appellant .. Respondent Appellant by : Mahesh Akhade Respondent by : Arati Vissanji Date…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The ITO (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh PAN No. AAATC4943J (Appellant) (Respondent) Appellant by : Sh. Y.K. Sud, CA Respondent by : Smt. Chanderkanta, Addl. CIT (on 22.3.2018) & Sh.Yoginder Mittal, Sr. DR (on 13.7.2018) Date of Hearing : 22.03.2018 & 13.7.2018 Date of Pronouncement : 26.07.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred b…

India Trade Promotion Organization v. DGIT (Exemptions) (229 Taxmann 347) — Cited in 12 Judgments | BharatTax