ITO v. Gaudiya Granth Anuved Trust

48 Taxmann.com 348Reported decision2014#14238 most cited
7

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

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 12(1)bSection 12ASection 12A(1)Section 139(1)Section 143(1)

Judgments citing ITO v. Gaudiya Granth Anuved Trust

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-II, New Delhi 110028 ...... अपीलाथ"/Appellant PAN: AAATN-0324-N बनाम Vs. Assistant Director of Income Tax, CPC, Post Bag No. 2, Electricity Post Office, ..... "ितवादी/Respondent Bengaluru, Karnataka 560500 अपीलाथ" "ारा/ Appellant by : Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered Accountant (Throug…

Shri Ram Education & Graminvikas Charitable Trust, Valsad vs. Income Tax Officer ( Exemption Ward), Surat

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Shri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. PAN No. AALTS 324 F Appellant/ assessee Respondent/ revenue Appellant represented by Shri Akshay Modi, CA Respondent represented by Shri H.P. Meena / Sh Ashok B Koli CIT-DR Date of hearing 20/10/2022 Date of pronouncement 16/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL M…

The Asst.Commissioner of Income Tax - (Exemptions ) Circle - 1, Mangaluru vs. M/S A. Shama Rao Foundation, Mangaluru

In the result, appeal of the Revenue is dismissed

ITA 1464/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner Of Vs. M/S. A. Shama Rao Foundation, Income-Tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [Pan:Aaata 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue By Shri Pradeep Kumar, Cit(Dr) Assessee By Shri V. Srinivasan, Adv. Date Of Hearing 09/11/2020 Date Of Pronouncement 03/12/2020 O R D E R

Section 11(1)(d)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGULURU BENCH, BENGULURU BEFORE SHRI CHANDRA POOJARI, AM AND SMT. BEENA PILLAI, JM I.T.A. No.1464/Bang/2018 Assessment Year : 2015-16 The Assistant Commissioner of Vs. M/s. A. Shama Rao Foundation, Income-tax (Exemptions), Circle- 13-2-116, Hotel Srinivas Building, 1, Mangaluru G.H.S. Road, Mangaluru-575 001. [PAN:AAATA 1629 B] (Revenue-Appellant) (Assessee -Respondent) Revenue by Shri Pradeep Kumar, CIT(DR) Assessee by Shri V. Srinivasan, Adv. Date of hearing 09/11/2020 Date of pronouncement 03/12/2020 O R D E R Per CHANDRA POOJARI, AM This appeal filed by the Revenue is…

Income-Tax Officer vs. Serum Institute of India Research Foundation, Pune

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar
Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.621/PUN/201…

Shree Jain Swetamber Deharshar Upshraya Trust, Thane vs. Asst CIT Palghar Circle, Palghar

The appeal of the assessee is partly allowed

ITA 264/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri N.K.Pradhanassessment Year: 2011-12 Shree Jain Swetamber Acit, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/O. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaets4024L

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 164Section 164(2)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ डी’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K.Pradhan, Accountant Member Assessment Year: 2011-12 Shree Jain Swetamber ACIT, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/o. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAETS4024L "नधा"रती क" ओर से / Assessee by Shri Rahul K Hakani राज"व क" ओर से / Revenue by Shri Purushottam Kumar 1…

Bank of India Retired Employess Medical Assistance Scheme, Mumbai vs. CIT (E), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3249/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank Of India Retired Commissioner Of Income बनाम/ Employees Medical Tax (Exemptions), V. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 Th Floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./Pan : Aabtb3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…आयकर अपील"य अ"धकरण “B” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank of India Retired Commissioner of Income बनाम/ Employees Medical Tax (Exemptions), v. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 th floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./PAN : AABTB3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Vijay Mehta Revenue…

Chandraprabhu Swetamber Jain Mandir Upshraya, Dhanu vs. Asst CIT Palghar Circle, Palghar

In the result, the appeal of the Revenue is dismissed

ITA 230/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Vishwas S. Jadhav,Sr
Section 10Section 11Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 164(2)Section 167B(1)Section 2(24)(iia)

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 230/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Chandraprabhu Jain Assistant Commissioner of बनाम/ Swetamber Mandir, Income Tax, Palghar v. 1, Jain Mandir, Circle, Main Road, Palghar. Dhanu – 401601. "थायी लेखा सं./PAN : AAATS8782R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Rahul R. Hakani Revenue by : Shri Vishwas S. Jadhav,Sr. AR सुनवाई क" तार"ख /Date of Hearing : 23-05-2016 घोषण…