ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust v. CIT

305 ITR 143High Court#24394 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Judgments citing ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust v. CIT

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…n ‘Sinhagad Technical Education Society Vs CIT Central & Ors.’ reported as 343 ITR 23(Bom), ‘Delhi Stock Exchange Association Ltd. Vs CIT’, reported in 225 ITR 235 (SC), ‘Indian Chamber of Commerce Vs CIT’, 101 ITR 796 (SC); ‘Ideal Publications Trust Vs CIT’, 305 ITR 143 (Kerala); ‘CIT Vs National Institute of Aeronautical Engineering Educational Society’, 315 ITR 428 (Uttarakhand); wherein it has been held that, the registering authority who is empowered to grant registration had inherent powers for cancelling it even before it has been specifically conferred by the amendment to section 12AA by the Finance Act,…

M/S.Sree Narayanan Dharma Paripalana Yuvajana Samithy, Thrissur vs. The ITO ( Exemptions), Kochi

In the result, the appeals of the assessee is dismissed

ITA 436/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 11(4)Section 12ASection 143(3)Section 2(15)Section 263

…for the purpose of relief to poor. Reliance was placed on the following judgments of the Supreme Court and High Court: 1. Parashuram Pottery Works Co. Ltd. vs. ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust vs. CIT (305 ITR 143) (ker.). In view of the above circumstances of the case, it was submitted that the order of the CIT(E) may be set aside. 6. The Ld. DR relied on the order of the CIT(E). 7. We have heard the Ld. DR and perused the record. Section 263 of the Income- tax Act seeks to remove the prejudice caused to the revenue by the erroneous order passed by t…

M/S.Sree Narayanan Dharma Paripalana Yuvajana Samithy, Thrissur vs. The ITO ( Exemptions), Kochi

In the result, the appeals of the assessee is dismissed

ITA 435/COCH/2019[2014-15]Status: DisposedITAT Cochin25 Sept 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 11(4)Section 12ASection 143(3)Section 2(15)Section 263

…for the purpose of relief to poor. Reliance was placed on the following judgments of the Supreme Court and High Court: 1. Parashuram Pottery Works Co. Ltd. vs. ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust vs. CIT (305 ITR 143) (ker.). In view of the above circumstances of the case, it was submitted that the order of the CIT(E) may be set aside. 6. The Ld. DR relied on the order of the CIT(E). 7. We have heard the Ld. DR and perused the record. Section 263 of the Income- tax Act seeks to remove the prejudice caused to the revenue by the erroneous order passed by t…