Indore). (iv) Improvement Trust v. CIT, Bhatirda

41 Taxmann.com 403Reported decision2014#4861 most cited

What is Indore). (iv) Improvement Trust v. CIT, Bhatirda authority for?

The activities of an assessee can be regarded as charitable in nature, entitling them to the benefits of Section 11 of the Act, provided the facts and circumstances are identical to prior tribunal decisions.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Improvement Trust v CIT Bhatirda · Section 11 · Charitable activities · Section 12A · Cancellation of registration · Section 2(15) · General public utility

Sections most often in play

Section 11Section 12Section 13(8)Section 2(15)Section 10(20A)Section 12ASection 260ASection 37

Issues it is cited on

section 4(3)advancement of general public utilitysection 205section 10(20a)section 36(1)(v)section 10(23c)(iv)section 13(8)section 2(13)proviso to section 2(15)section 12a(2)section 52cancellation of registration

Judgments citing Indore). (iv) Improvement Trust v. CIT, Bhatirda

Deputy Commissioner of Income - Tax(E), Circle - 1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1968/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

Bangalore Development Authority, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 789/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 May 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Years : 2010-11

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT(DR)
Section 11Section 2(15)

…oI in ITA No.164/2012, CMA/2/2012 (J & K High Court); (ii) Punjab Urban Planning and Development Authority (103 TTJ 98) (ITAT – Chandigarh); (iii) Indore Development Authority – ITA No.366/Ind/2008 (ITAT – Indore). (iv) Improvement Trust Vs. CIT, Bhatirda (41 Taxmann.com 403) (ITAT – Amritsar). The above cited cases relied upon by the AO find mention in the impugned order of assessment and the AO has briefly discussed these judicial pronouncements therein. We find from the discussions therein that in all these citations, the issue involved was the cancellation of registration under section 12A of the Act and…

Bangalore Development Authority, Bangalore vs. Additional Commissioner of Income Tax Exemptions Range, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1104/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

Deputy Commissioner of Income Tax (E) Circle- 1, Bangalore vs. M/S Bangalore Developemnt Authority, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1087/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…