ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass

241 ITR 70High Court2000#12473 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2020.

Judgments citing ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass

Asstt. CIT (E)-1(1), Mumbai vs. All India Rubber Industries Association, Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing Officer is directed to allow the benefit of Sec

ITA 2108/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 Sept 2020AY 2015-16

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Michael Jerald
Section 11Section 12ASection 2(15)Section 25

…ourt to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass (2000) 241 ITR 70/117 Brass Merchant Merchant and Manufacturers Taxman 568 (All.) and Manufacturers Association CIT v. Gayathri Women (1993) 203 ITR 389/67 Women's Welfare Welfare Association Taxman 528 (Kar.) 15 All India Rubber Industries Association CIT v. Silk and Art Silk Mills (1990) 182 ITR 38/48 Silk Mills Association Ltd. Taxman 20 (Bom.) [1988] 170 ITR…

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

…s High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF Banaras Brass (2000) 241 ITR 70/117 Brass Merchant and Merchant and Taxman 568 (All.) Manufacturers Manufacturers Association CIT v. Gayathri Women (1993) 203 ITR 389/67 Women's Welfare Welfare Association Taxman 528 (Kar.) CIT v. Silk and Art Silk (1990) 182 ITR 38/48 Silk Mills Mills Association Ltd. Taxman 20 (Bom.) CIT v. A. P. Bankers & [1988] 170 ITR Bankers & Pawnbrokers…

M/S. the Andhra Pradesh Private Medical and Dental Colleges Management Associons, Vijayawada vs. The ITO, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2016[]Status: DisposedITAT Visakhapatnam10 Apr 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.162/Viz/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/S Andhra Pradesh Private Medical Vs. Income Tax Officer & Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [Pan :Aaeat2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Dr सुनवधई की तधरीख / Date Of Hearing : 27.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 10.04.2019

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, DR
Section 12ASection 15Section 2Section 80G

…jआयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.162/VIZ/2016 (ननधधारण वर्ा/ Assessment Year: - ) M/s Andhra Pradesh Private Medical Vs. Income Tax Officer and Dental Colleges Management (Exemptions) Association Rajahmundry D.No.52/1/1-5/B Road No.5, Veterinary Colony Vijayawada [PAN :AAEAT2041H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ…

All India Rubber Industries Association, Mumbai vs. Asst CIT (E)1(1), Mumbai

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…he associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass (2000) 241 ITR 70/117 Brass Merchant Merchant and Taxman 568 (All.) and Manufacturers Manufacturers Association CIT v. Gayathri Women (1993) 203 ITR 389/67 Women's Welfare Welfare Association Taxman 528 (Kar.) CIT v. Silk and Art Silk Mills (1990) 182 ITR 38/48 Silk Mills Association Ltd. Taxman 20 (Bom.) CIT v. A. P. Bankers & [1988] 170 ITR Bankers & Pawnbrokers…

All India Rubber Industries Association, Mumbai vs. ADIT (E) II(2), Mumbai

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…he associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass (2000) 241 ITR 70/117 Brass Merchant Merchant and Taxman 568 (All.) and Manufacturers Manufacturers Association CIT v. Gayathri Women (1993) 203 ITR 389/67 Women's Welfare Welfare Association Taxman 528 (Kar.) CIT v. Silk and Art Silk Mills (1990) 182 ITR 38/48 Silk Mills Association Ltd. Taxman 20 (Bom.) CIT v. A. P. Bankers & [1988] 170 ITR Bankers & Pawnbrokers…

All India Rubber Industries Association, Mumbai vs. ITO (E) 1(1), Mumbai

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…he associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass (2000) 241 ITR 70/117 Brass Merchant Merchant and Taxman 568 (All.) and Manufacturers Manufacturers Association CIT v. Gayathri Women (1993) 203 ITR 389/67 Women's Welfare Welfare Association Taxman 528 (Kar.) CIT v. Silk and Art Silk Mills (1990) 182 ITR 38/48 Silk Mills Association Ltd. Taxman 20 (Bom.) CIT v. A. P. Bankers & [1988] 170 ITR Bankers & Pawnbrokers…

Phd Chamber of Commerce & Industry vs. Director of Income Tax - Exemptions

ITA/369/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT V. Banaras Brass Merchant and Manufacturers Association (2000) 241 ITR 70 (All.) Brass Merchant and Manufacturers CIT V. Gayathri Women Welfare Association (1993) 203 ITR389 (Kar.) Women's Welfare CIT V. Silk and Art Silk Mills Association Ltd. (1990) 182 ITR 38 (Bom.) Silk Mills CIT V. - A. P. Bankers & Pawnbrokers Association (1988) 170 ITR 476 (AP) Banlcers & Pawnbrokers CIT V. Bengal Mills and Steamers Presbyteri…

Phd Chamber of Commerce & Industry vs. Director of Income Tax -Exemptions

ITA/368/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT V. Banaras Brass Merchant and Manufacturers Association (2000) 241 ITR 70 (All.) Brass Merchant and Manufacturers CIT V. Gayathri Women Welfare Association (1993) 203 ITR389 (Kar.) Women's Welfare CIT V. Silk and Art Silk Mills Association Ltd. (1990) 182 ITR 38 (Bom.) Silk Mills CIT V. - A. P. Bankers & Pawnbrokers Association (1988) 170 ITR 476 (AP) Banlcers & Pawnbrokers CIT V. Bengal Mills and Steamers Presbyteri…