Institute of Chartered Accountants of India v. Director General of Income Tax (Exemptions), Delhi

217 Taxmann 152High Court2013#4475 most cited
26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing Institute of Chartered Accountants of India v. Director General of Income Tax (Exemptions), Delhi

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…

Rajastha Gau Sewa Sangh, Jaipur vs. ITO, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 113/JPR/2014[2009-10]Status: DisposedITAT Jaipur05 Feb 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 748/Jp/2015 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 (U/S 254/12Aa(1)(B)Of I.T. Act 1961) Cuke M/S. Rajasthan Gau Seva Sangh The Cit(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 113/Jp/2014 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke M/S. Rajasthan Gau Seva Sangh The Ito Vs. Durgapura, Tonk Road, Jaipur Ward- 6(2),Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaatr 0809 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal, Ca & Shri O.P. Agarwal, Ca Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/12/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm These Two Appeals By The Assessee Are Directed Against The Order Dated 11-09-2015 Of Ld. Cit(Exemptions), Jaipur Passed U/S 12Aa(1)(B) Of The Act As Well As Order Dated 17-12-2013 Of Ld. Cit(A)-Ii, Jaipur

For Appellant: Shri Manish Agarwal, CA and Shri O.P. Agarwal, CAFor Respondent: Shri B.K. Gupta, CIT-DR
Section 11Section 12ASection 12A(1)(a)Section 12A(1)(b)Section 143(3)Section 2(15)Section 254

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 748/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 (u/s 254/12AA(1)(b)of I.T. Act 1961) cuke M/s. Rajasthan Gau Seva Sangh The CIT(Exemptions) Vs. Durgapura, Tonk Road,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AAATR 0809 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 113/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-1…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E)2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 511/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jul 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Pransukhlal Mafatlal Hindu Vs. Ito (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 Pan/Gir No.Aaatt9571H Appellant) .. Respondent)

Section 11Section 12ASection 13Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM The Pransukhlal Mafatlal Hindu Vs. ITO (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 PAN/GIR No.AAATT9571H Appellant) .. Respondent) Assessee by Shri Nishant Thakkar Revenue by Shri V. Justin Date of Hearing 23/07/2018 Date of Pronouncement 30/07/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 1, Mumbai dated 02/11/2016 for A.Y.2012-13 in the matter of order passed u/s.143(3) of the I…

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…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1039/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 11Section 12ASection 143(2)Section 2

…1 Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri Mahavir Singh (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.1039 & 1040/Mum/2016 (Assessment years: 2010-11 & 2011-12) & The Pransukhlal Mafatlal vs ITO (Eemp.).II(1), MumbaI Hindu Swimming Bath & Boat Club Trust, Netaji Subhash Road, Chowpatty, Mumbai-7 PAN : AAATT9571H Appellant by Shri Percy Pardiwala / Nishant Thakkar / Ms. Jasmin Amalsadvala Revenue by Shri Rajat Mittal Date of hearing 12-03-2018 Date of pronouncement 21-03-2018 O R D E R Per G Ma…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY