Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior

403 ITR 1Supreme Court of India2018#3055 most cited

What is Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior authority for?

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT · section 12AA(3) · cancellation of registration · quasi-judicial function · General Clauses Act Section 21 · express power to cancel

Also reported as

90 Taxmann.com 281

Sections most often in play

Section 143(3)Section 147Section 148Section 35(1)(ii)Section 35CCASection 11Section 12ASection 132
Read the full judgment

Issues it is cited on

section 12aa(3)section 256(2)freebies to doctorssection 12a(a)section 120(1)cancellation of registrationsection 115tdsection 13(1)(c)(ii)section 12ab(4)section 35(1)(ii)section 12aa(1)section 256

Judgments citing Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior

Ashokkumar Gokulchand Sananda, Buldhana vs. Assistant Commisioner of Income Tax Akola Circle, Akola

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

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon'ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwal/ior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). "In our considered view, we need not travel this far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

Hind Charitable Trust, Lucknow vs. PCIT(Central), Lucknow

The appeal of the assessee stands allowed

ITA 26/LKW/2021[NA]Status: DisposedITAT Lucknow27 Feb 2026

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

For Appellant: Shri G. C. Srivastava, AdvocateFor Respondent: Shri R. K. Agarwal,CIT (DR)
Section 12ASection 13(1)(c)Section 132

…01.10.2004, there was no express provision in the Act empowering the Ld. Commissioner to cancel a registration once granted. This position was settled by the Hon'ble Supreme Court in Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT 403 ITR 1 (SC) wherein, the Hon’ble Supreme Court held that the power to grant registration is a quasi-judicial function, and that in terms the General Clauses Act, Section 21 does not confer an implied power to cancel such quasi-judicial orders. The express power to cancel was introduced only via the Finance (No. 2) Act, 2004, inserting Section 12AA (3) w.e…

Advantage India, New Delhi vs. Pr.CIT (Central)-II, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 634/DEL/2019 Advantage India Vs. The Pr. C.1.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi PAN - AAATA 3811 F (Applicant) (Respondent) Assessee By: Shri Sanjay Mehra, FCA Department By : Shri Javed Akhtar, CIT [DR] Date of Hearing : 24.06.2025 Date of Pronouncement : 18.09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the PCIT(C)-2, New Delhi, dated 2…

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, Vs. Pr.CIT (Central), Pune C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 0…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

Rashleela Enterprises Private Limited, Jaipur vs. ACIT Cen Cir 3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR
Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

…the above factual position, the tribunal examined the law on the subject and took note of the decision of the Hon'ble Supreme Court in the case of Industrial Infrastructure Development Corpn. (Gwalior) M.P. Ltd. v. CIT [2018] 90 taxmann.com 281/253 Taxman 480/403 ITR 1. 6. In our considered view, we need not travel thus far to decide the substantial question of law in the case on hand as we are considering the case falling under section 35 of the Act. In terms of Explanation to section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation, uni…

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, Pune

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1130/PUN/2024 M.M. Patel Charitable Trust, Gat No.261, 262/107, Ashwini Medical College, At Post Kumbhari, Tal. South Solapur – 413 006 Maharashtra PAN : AAATM7736M Appellant Vs. PCIT (Central), Pune Respondent Assessee by Revenue by Date of hearing Date of pronouncement Shri Kishor B. Phadke Shri Ajay Kumar Keshari 09.01.2025 21.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is dire…

Sunil Gupta, Delhi vs. ACIT, Circle-55(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Advantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi PAN – AAATA 3811 F (Applicant) (Respondent) Assessee By : Shri Sanjay Mehra, FCA Department By : Shri Javed Akhtar, CIT [DR] Date of Hearing : 24.06.2025 Date of Pronouncement : 18.09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the PCIT(C)-2, New Delhi, dated 21.12.2018 cancelling…

Commissioner of Income-Tax, Patiala vs. Young Scholars Educaiton Society, Barnala

ITA/21/2011HC Punjab & Haryana08 May 2024

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

…day when the CIT cancelled the registration i.e. on 02.03.2010. 17. We find that the issue involved in the case is no more res integra. In Industrial Infrastructure Development Corporation (Gwalior) M.P. Limited vs Commissioner of Income-Tax, Gwalior (2018) 403 ITR 1 (SC), Hon’ble the Supreme Court held as under:- “21. In our considered opinion, the CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to canc…

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon'ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwal/ior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). "In our considered view, we need not travel this far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon'ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwal/ior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). "In our considered view, we need not travel this far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

C-Det Explosive Industries Pvt.Ltd., Nagpur vs. Dy. Commissioner of Income Tax, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon'ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwal/ior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). "In our considered view, we need not travel this far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward- (Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward- (Exemptions)), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward ( Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer (Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. The Income Tax Office, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

Sh. Ram Saran Dass Kishori Lal, Amritsar vs. The Income Tax Officer, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

Sh. Ram Sharan Dass, Amritsar vs. The Joint Commissioner of Income-Tax, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…dated 16-2- 2018 in Civil Appeal No. 6262 of 2010 relied upon by the hon'ble Punjab and Haryana Court in the abovesaid assessee's appeal in the case of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. CIT, Gwalior [reported at (2018) 403 ITR 1 (SC)] is also attached. Operative part of the order is reproduced below "27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting I.T.A. No. 103/Asr/2014 & 6 ors 9 subsection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) an…

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior (403 ITR 1) — Cited in 39 Judgments | BharatTax