ITO v. Gudiya Granth Anuved Trust

28 ITR (Trib) 161Income Tax Appellate Tribunal2013#17495 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11 Section 12A Section 12AA Section 143(1)Section 143(3)Section 147 Section 148 Section 154

Judgments citing ITO v. Gudiya Granth Anuved Trust

Sri Kanaka Mahalakshmi Ammavari Temple, Burujupeta vs. CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

…89 ITR 45 (SC) ; 3. Mahila Sidh Nirman Yojna v. IAC [1994] 50 TTJ (Delhi) 494; 4. ITO (Exemptions) v. Smt. Basanti Devi and Shri Chakhan Lal Garg Education Trust (I. T. A. No. 5082/Del/2010, dated January 19, 2011) 5. ITO v. Gaudiya Granth Anuved Trust [2013] 28 ITR (Trib) 161 (Agra) ; and 6. Shankar Bhagwan Estate v. ITO [1997] 61 ITD 196 (Cal.). 5.3. The learned Departmental representative for the Revenue has submitted that the provisions of section 147/148 are attracted as the original return of income was only processed and there was no application of mind in scrutiny assessment. It was submitted by the learn…

Mother Superior Adoration Convent (Holy Family), Kollam vs. The ITO, Kollam

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 562/COCH/2019[2006-07]Status: DisposedITAT Cochin20 Dec 2019AY 2006-07

Bench: Shri Chandra Poojari

For Appellant: Sri.Joseph MathewFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 11Section 12A

…me Tax Act, 1961. This finds support from the decisions. (i) Income Tax Officer (Exemptions) Vs. Serum Institute of India Research Foundation [2018] 90 taxmann.com 229/169 ITD 271 (Pune) (Trib). (ii) Income Tax Officer Vs. Gaudiya Granth Anuved Trust [2013] 28 ITR (Trib) 161 (Agra). (iii) J.B. Educational Society Vs. Asst. Commissioner of Income Tax (2013) 28 ITR (Trib) 284 (Hyderabad). 5. The learned Commissioner of Income Tax (Appeals), Trivandrum has not considered letter dated 23/06/2015 by your appellant to Commissioner of Income Tax (Appeals), Trivandrum. Also Commissioner of Income Tax (Appeals), Triva…

Bank of India Retired Employees Medical Assistance Trust, Mumbai vs. ITO (E) - 1(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R

Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

…2009] had dismissed the appeal of the revenue and upheld the aforesaid view of the Tribunal. We further find that a similar view had also been taken by a coordinate bench of the Tribunal i.e ITAT, Agra in the case of ITO Vs. Gaudiya Granth Anuved Trust (2013) 28 ITR (Trib) 161 (Agra). Still further, the ITAT, Chennai “B” bench had also in the case of Pentafour Software Employees Welfare Foundation Vs. ACIT (ITA No. 751 and 752/(Mad)/2007, dated 08.07.2008) had held that corpus donations being in the nature of capital receipts were not chargeable to income tax. In this regard it would also be relevant to point out…

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)

…Lal Garg Education Trust, ITA No. 5082/Del./2010 date 19.1.2011, Delhi Tribunal. 2. Director Income Tax v. Smt. Basanti Devi & Shri Chakhan Lal Garg Education Trust, ITA No. 927/2009 date 23.9.2009, Delhi Tribunal. 3. ITO v. Gudiya Granth Anuved Trust (2013) 28 ITR (Trib) 161 (Agra) (Trib). 4. Indian Society of Anaesthesiologists v. ITO (2014) 32 ITR (Trib) 152 (Chennai Trib). 5. ITO v. Vokkaligara Sangha (2015) 44 CCH 509 (Bang) (Trib) 6. Shri Shankar Bhagwan Estate v. ITO (1997) 61 ITD 196 (Cal. Trib). The assessee contended that the corpus donations cannot be brought to tax and also the ld. CIT(A) directed t…

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)