Indian Chamber of Commerce v. Income Tax Officer, Exemption

52 Taxmann.com 52Income Tax Appellate Tribunal2014#14319 most cited

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 12A Section 12AB Section 143(3)Section 2(15)

Judgments citing Indian Chamber of Commerce v. Income Tax Officer, Exemption

PRINTECH PARK CLUSTER BANGALORE,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 1065/BANG/2025[2025-26]Status: DisposedITAT Bangalore14 Oct 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2025-26

For Appellant: Shri Kupendra Setty, CAFor Respondent: Shri Murali Mohan M, CIT-DR

Section 12A

…ied on by the assessee trust will come under the charitable purpose. The Tribunal apart from the provision and the circular issued by the CBDT, had also relied on the Hon’ble Kolkata Tribunal order in the case of Indian Chambers of Commerce reported in (2014) 52 Taxmann.com 52 in which the Tribunal had relied on the judgement of Hon’ble Supreme Court in the case of CIT vs. Andhra Chamber of Commerce reported in (1965) 55 ITR 722. The Tribunal further relied on the judgement of the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. Director General of Income-tax (Exptns.) & Others repor…

SOUTHERN GUJARAT CHAMBER TRADE & INDUSTRY DEVELOPMENT CENTRE,,SURAT vs. INCOME TAX OFFICER,, SURAT

In the result the grounds of appeal raised by the assessee are allowed

ITA 910/AHD/2016[2011-12]Status: DisposedITAT Surat06 Jul 2021AY 2011-12

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini ()

For Appellant: Mr. Rasesh Shah & Ms ChaitaliFor Respondent: Mr. O.P. Vaishnav, CIT-DR

Section 11Section 12ASection 142(1)Section 2Section 2(15)Section 234ASection 234BSection 254(1)

…ITA No. 910/AHD/2016 Assessment Year.2011-12 Southern Gujarat Chamber Trade & Industry Development Centre INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND Dr. ARJUN LAL SAINI (ACCOUNTANT MEMBER) ITA No. 910/AHD/2016 for Assessment Year: 2011-12 (Virtual Court Hearing) Southern Gujarat Chamber The Income Tax Officer, Trade & Industry Vs. Exemption-Ward, Development Centre, Aayakar Bhavan, Opp. New Civil “Samruddhi”, Near Makkai Hospital Majuragate Surat. Bridge Nanpura, Surat-395001. PAN No. AAICS 8963 M Appellant Respondent Assessee by : Mr. Rasesh Shah & Ms Chaital…

CONFEDERATION OF INDIAN TEXTILE INDUSTRY ,MUMBAI vs. ITO (E) 1(2), MUMBAI

In the result, we hereby set-aside the order of CIT(A) and the Assessing

ITA 2435/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Confederation Of Indian Vs. Ito(E)(1)(2), Mumbai Textile Industry 1508, Maker Chamber V-221 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaact0174H (Appellant) .. (Respondent)

Section 11Section 12ASection 143(3)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT DB-II), MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM M/s. Confederation of Indian Vs. ITO(E)(1)(2), Mumbai Textile Industry 1508, Maker Chamber V-221 Nariman Point Mumbai – 400 021 PAN/GIR No.AAACT0174H (Appellant) .. (Respondent) Assessee by Shri Ketan Ved Revenue by Shri Amit Pratap Singh, Sr. AR Date of Hearing 15/07/2020 Date of Pronouncement 17/07/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2435/Mum/2019 for A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Mumbai in appeal…

DEPUTY COMMISSIONER OF INCOME TAX, (E), CIRCLE-1, BENGALURU vs. M/S. TOOL AND GAUGE MANUFACTURERS ASSOCIATION OF INDIA, BENGALURU

In the result, the appeal filed by the revenue is allowed

ITA 2864/BANG/2017[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Smt. Swapna Das, Addl. CIT (DR)For Respondent: Smt. Kavitha .P, CA

Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Tool and Gauge Manufacturers The Income Tax Officer Association of India, (Exemptions), vs. 23/24, II Phase, Peenya Ward – 2, Industrial Area, Bangalore. Bangalore – 560 052. PAN: AABTT4782F APPELLANT RESPONDENT Appellant by : Smt. Swapna Das, Addl. CIT (DR) Respondent by : Smt. Kavitha .P, CA Date of hearing : 12.11.2018 Date of Pronouncement : 16.11.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the r…

THE COTTON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 1(1), MUMBAI

In the result, appeals filed by the assessee pertaining to assessment years 2010-11 & 2011-12 against orders passed u/s 143 (3) of the Act are allowed and appeal against order passed u/s 154

ITA 521/MUM/2016[2010-11]Status: DisposedITAT Mumbai19 Sept 2018AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Assessment Year: 2010-11 & Assessment Year: 2011-12 The Cotton Textiles Export The Income Tax Officer (Exemption)-I(1), Promotion Council, Piramal Chambers, Engineering Centre, Vs. Lalbaug, Parel, 5Th Floor, 9 Mathew Road, Mumbai - 400012 Mumbai – 400004 Pan :Aaaat9241M (Appellant) (Respondent)

For Appellant: Shri J.D. Mistry/Neeraj Sheth (AR)For Respondent: Shri Abdul Hakeem M (DR)

Section 11Section 12ASection 143Section 143(2)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2010-11 Assessment Year: 2010-11 & Assessment Year: 2011-12 The Cotton Textiles Export The Income Tax Officer (Exemption)-I(1), Promotion Council, Piramal Chambers, Engineering Centre, Vs. Lalbaug, Parel, 5th Floor, 9 Mathew Road, Mumbai - 400012 Mumbai – 400004 PAN :AAAAT9241M (Appellant) (Respondent) Assessee by : Shri J.D. Mistry/Neeraj Sheth (AR) Revenue by : Shri Abdul Hakeem M (DR) Date of Hearing: 31/08/2018 Date of Pronouncement: 19/09/2018 आदेश / O R D E R PER RAM…

THE COTTON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 1(1), MUMBAI

In the result, appeals filed by the assessee pertaining to assessment years 2010-11 & 2011-12 against orders passed u/s 143 (3) of the Act are allowed and appeal against order passed u/s 154

ITA 520/MUM/2016[2010-11]Status: DisposedITAT Mumbai19 Sept 2018AY 2010-11

For Appellant: Shri J.D. Mistry/Neeraj Sheth (AR)For Respondent: Shri Abdul Hakeem M (DR)

Section 11Section 12ASection 143Section 143(2)Section 143(3)Section 154Section 2(15)

INDIAN INSTITUTE OF PACKAGING,MUMBAI vs. ACIT (E) I(1), MUMBAI

In the result both the appeals of assessee are allowed for statistical purposes

ITA 191/MUM/2017[2013-14]Status: DisposedITAT Mumbai11 Apr 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm & M/S. Indian Institute Of Vs. Acit (E)I(1), Packaging Mumbai E-2, Midc Area Road No.8, Post Box No.9432, Andheri (E), Mumbai - 400093 Pan/Gir No.Aaati1545E Appellant) .. Respondent)

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM & M/s. Indian Institute of Vs. ACIT (E)I(1), Packaging Mumbai E-2, MIDC Area Road No.8, Post Box No.9432, Andheri (E), Mumbai - 400093 PAN/GIR No.AAATI1545E Appellant) .. Respondent) Assessee by Dr. K.Shivaram / Shri Rahul Hakani Revenue by Shri M.C.Omi Ningshen Date of Hearing 06/04/2018 Date of Pronouncement 11/04/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by assessee against the order of CIT(A)-1, Mumbai dated 17/10/2016 for A.Y.2013-14 in the matter of order passed u/s.…