J.K.Synthetics Ltd. v. UOI

65 Taxmann 420Supreme Court of India1992#7504 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115JBSection 119Section 143(2)Section 14ASection 10(23C)Section 11Section 12ASection 12AA

Issues it is cited on

section 111section 11previous yearsection 14indiatotal incomecompany

Judgments citing J.K.Synthetics Ltd. v. UOI

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND FASHIONS LIMITED, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 758/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Narendra Prasad Sinhaita Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 111Section 115JSection 143(2)Section 144Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Narendra Prasad Sinha, Accountant Member ITA Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19 The DCIT, Arvind Fashions Ltd., Circle-1(1)(1), Main Building, Arvind Ahmedabad Vs Ltd Premises Naroda (Appellant) Road, Ahmedabad PAN: AAOCA0655N (Respondent) Assessee by: Shri Dhrunal Bhatt, A.R. Revenue by: Shri R.P. Rastogi, CIT-D.R. Date of hearing : 17-07-2025 Date of pronouncement : 25-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals filed are against the order dat…

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND FASHIONS LIMITED, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 757/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Narendra Prasad Sinhaita Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 111Section 115JSection 143(2)Section 144Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Narendra Prasad Sinha, Accountant Member ITA Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19 The DCIT, Arvind Fashions Ltd., Circle-1(1)(1), Main Building, Arvind Ahmedabad Vs Ltd Premises Naroda (Appellant) Road, Ahmedabad PAN: AAOCA0655N (Respondent) Assessee by: Shri Dhrunal Bhatt, A.R. Revenue by: Shri R.P. Rastogi, CIT-D.R. Date of hearing : 17-07-2025 Date of pronouncement : 25-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals filed are against the order dat…

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 57 to 60/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2009-10, 2012-13 to 2015-16 cuke Om Kothari Foundation ITO (Exemption) Vs. O, Om Tower, M.I. Road Ward-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATO 06161 vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anish Maheshwari, CA jktLo dh vksj ls@Revenue by: Shri…

DCIT, CHENNAI vs. THE WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, the appeal filed by the Revenue is allowed

ITA 587/CHNY/2015[2011-12]Status: DisposedITAT Chennai14 Oct 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaatt0683N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.08.2022 घोषणा की तारीख /Date Of Pronouncement : 14.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 12.12.2014 Relevant To The Assessment Year 2011-12. The Revenue Has Raised The Following Grounds: Ground No.1 1. The Order Of The Learned Cit (A) Is Contrary To The Law & Facts Of The Case. Ground No:2: 2.1 The Id Cit(A) Erred In Holding That The Assessee Is Eligible For Exemption U/S 11 Of The Act & Not Hit By The Amended Provisions Of Sec.2(15) Of The Act, Under The Object Of "General Public Utility".

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 2(15)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, III Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [PAN:AAATT0683N] (अपीलाथ"/Appellant) (""थ"/Respo…

POOJA SEVA SHIKSHA SAMITI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes only

ITA 890/JPR/2018[2012-13]Status: DisposedITAT Jaipur22 Oct 2020AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 890/Jp/2018 Assessment Year: 2012-13 Pooja Seva Shiksha Samiti, Cuke A.C.I.T.(Exemptions) Vs. Old Add:- B-22, Ganesh Marg, Bapu Jaipur. Nagar, Jaipur. New Add:- Ip Phase Iv, Opp. Choki Dhani, Sitapura, Jaipur. Pan No.: Aaatp 8689 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddartha Ranka (Advs.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement :22/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 29/08/2017 For The A.Y. 2012-13. The Effective Ground Raised By The Assessee In The Appeal Reads As Under: “1. That In The Facts & In Circumstances Of The Case, The Ld. Lower Authorities Has Grossly Erred In Not Allowing The Claim Of Depreciation Amounting To Rs. 1,09,21,449/- As An Application Of Income.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Siddartha Ranka (Advs.)For Respondent: Smt. Rooni Paul (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 890/JP/2018 Assessment Year: 2012-13 Pooja Seva Shiksha Samiti, cuke A.C.I.T.(Exemptions) Vs. Old Add:- B-22, Ganesh Marg, Bapu Jaipur. Nagar, Jaipur. New Add:- IP Phase IV, Opp. Choki Dhani, Sitapura, Jaipur. PAN No.: AAATP 8689 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddartha Ranka (Advs.) jktLo dh vksj ls@ R…

ITO EXEMPTION WARD 3, CHENNAI vs. SHRI SHIRDI SAIBABA SPIRITUAL AND CHARITABLE TRUST, CHENNAI

In the result, the Revenue’s appeal is dismissed

ITA 2859/CHNY/2017[2012-13]Status: DisposedITAT Chennai10 Apr 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/S. Shri Shiridi Saibaba Spiritual & Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2Nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [Pan: Aats 3448J] (&'यथ)/Respondent) (अपीलाथ"/Appellant) Revenue By : Shri. N. Madhavan, Addl. Cit : Shri Saroj Kumar Parida, Advocate Assessee By सुनवाईक/तार"ख/Date Of Hearing : 03.04.2018 घोषणाक/तार"ख/Date Of Pronouncement : 10.04.2018

For Respondent: Shri. N. Madhavan, Addl. CIT
Section 11Section 11(1)(a)Section 12ASection 2(15)Section 80G(5)(vi)

…आयकर अपील"य अ"धकरण ,’ सी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 2859/Chny/2017 "नधा"रण वष"/Assessment Year : 2012-13 Income Tax Officer, M/s. Shri Shiridi Saibaba Spiritual and Exemption Ward 3, Vs. Charitable Trust, 121, Mahatma Gandhi Road, Sai Business Point, No. 17, 2nd Floor, Mount Road, Little Mount, Nungambakkam, Chennai – 600 034. Chennai – 600 015. [PAN: AATS 3448J] (&'यथ)/Respondent) (अपीलाथ"…

CHETTINAD ACADEMY OF RESEARCH AND EDUCATION,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the assessee for assessment years 2010-11 & 2011-12 are allowed

ITA 1475/CHNY/2016[2011-12]Status: DisposedITAT Chennai26 Sept 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.R.Vijayaraghavan,AdvocateFor Respondent: Mr.K.Ravi, JCIT,DR
Section 11Section 14Section 6

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A.Nos.1474 & 1475/Mds./2013 "नधा"रण वष" /Assessment years : 2010-11 & 2011-12 M/s. Chettinad Academy of Vs. The Deputy Director of Research and Education, Income tax (Exemptions), Rani Seethai Hal, V floor, Chennai Circle, 603,Anna Salai, Chennai 600 034. Chennai 600 006. [PAN AAATC 8714 H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

CHETTINAD ACADEMY OF RESEARCH AND EDUCATION,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the assessee for assessment years 2010-11 & 2011-12 are allowed

ITA 1474/CHNY/2016[2010-11]Status: DisposedITAT Chennai26 Sept 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.R.Vijayaraghavan,AdvocateFor Respondent: Mr.K.Ravi, JCIT,DR
Section 11Section 14Section 6

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A.Nos.1474 & 1475/Mds./2013 "नधा"रण वष" /Assessment years : 2010-11 & 2011-12 M/s. Chettinad Academy of Vs. The Deputy Director of Research and Education, Income tax (Exemptions), Rani Seethai Hal, V floor, Chennai Circle, 603,Anna Salai, Chennai 600 034. Chennai 600 006. [PAN AAATC 8714 H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

RAJA MUTHIAH CHETTIAR CHARITABLE AND EDUCATIONAL TRUST,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the assessee for assessment years 2011-12 & 2012-13 are allowed

ITA 1473/CHNY/2016[2012-13]Status: DisposedITAT Chennai26 Sept 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.R.Vijayaraghavan,AdvocateFor Respondent: Mr.K.Ravi, JCIT,DR
Section 11Section 14Section 6

…आयकर अपील"य अ"धकरण, ‘’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1472 & 1473/Mds./2016 "नधा"रण वष" /Assessment years : 2011-12 & 2012-13 M/s. Raja Muthiah Chettiar Vs. The Deputy Director of Income Charitable and Educational tax (Exemptions), Trust, Chennai Circle, Rani Seethai Hal, V floor, Chennai 600 034. 603,anna Salai, Chennai 600 006. {PAN AAATR 3208 F) (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

RAJA MUTHIAH CHETTIAR CHARITABLE AND EDUCATIONAL TRUST,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the assessee for assessment years 2011-12 & 2012-13 are allowed

ITA 1472/CHNY/2016[2011-12]Status: DisposedITAT Chennai26 Sept 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.R.Vijayaraghavan,AdvocateFor Respondent: Mr.K.Ravi, JCIT,DR
Section 11Section 14Section 6

…आयकर अपील"य अ"धकरण, ‘’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1472 & 1473/Mds./2016 "नधा"रण वष" /Assessment years : 2011-12 & 2012-13 M/s. Raja Muthiah Chettiar Vs. The Deputy Director of Income Charitable and Educational tax (Exemptions), Trust, Chennai Circle, Rani Seethai Hal, V floor, Chennai 600 034. 603,anna Salai, Chennai 600 006. {PAN AAATR 3208 F) (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

ITO (E) 2(3), MUMBAI vs. SATHYA SAI TRUST, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 6567/MUM/2016[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am

Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITA No.6567/Mum/2016 & 6568/Mum/2016 (Assessment Year :2009-10 & 2010-11) ITO (E) 2 (3) Vs. Shri Sathya Sai Trust, Ground Floor, Dhamakshetra Mahakali Caves Road, Andheri (W), Mumbai – 400 093 PAN/GIR No. AAATS2874E Appellant) Respondent) .. Revenue by Ms. Beena Santosh Assessee by Shri Deepak Shah and Shri Yash Shah Date of Hearing 19/04/2017 Date of Pronouncement 19/04/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are appeals filed by the revenue against the order of CIT(A)- 1 Mumbai dated 12/08/2016 for the A.Y. 2009-10…

ITO, CHENNAI vs. SRI THYAGA BRAHMA GANA SABHA, CHENNAI

In the result, the appeal of the Department is dismissed

ITA 1677/CHNY/2015[2012-2013]Status: DisposedITAT Chennai05 Aug 2016AY 2012-2013

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. R. MeenakshisundaramFor Respondent: Shri. Durai Pandian, Addl. CIT
Section 11Section 12ASection 13(8)Section 143(2)Section 143(3)Section 2(15)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1677/Mds/2015 "नधा"रण वष" /Assessment year : 2012-2013. Income Tax Officer, M/s. Sri Thyaga Brahma Gana Sabha, Exemption Ward-4, Vs. No.103, G.N. Chetty Road, Chennai 600 034. T. Nagar, Chennai 600 017. [PAN AABTS 1159B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Meenakshisundaram, ""यथ" क" ओर से /Respondent…

I.T.O. (E)(I) (1), MUMBAI vs. CHETNA, MUMBAI

In the result, the assessee’s appeal and cross-objection are allowed, and the Revenue appeal is partly allowed as indicated above

ITA 6762/MUM/2011[2008-09]Status: DisposedITAT Mumbai29 Jul 2016AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Sanjay Arora, Am The Income Tax Officer (E), Vs. Chetna, Survey No.341 Ward 1 (1), Room No.505, Government Colony, Bandra (E), 5Th Piramal Chambers, Floor, Mumbai 400 052 Parel, Mumbai 400 012 Pan:Aaatc 3012A .. Appellant Respondent

Section 10Section 11Section 12ASection 13Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI SANJAY ARORA, AM The Income Tax Officer (E), Vs. Chetna, Survey No.341 Ward 1 (1), Room No.505, Government Colony, Bandra (E), 5th Piramal Chambers, Floor, Mumbai 400 052 Parel, Mumbai 400 012 PAN:AAATC 3012A .. Appellant Respondent C. O. No.180/Mum/2015 (In ITA No.6762/Mum/2011- A Y: 2008-09) & Chetna, Survey No.341 Government Vs. The Income Tax Officer (E), Colony, Bandra (E), Ward 1 (1), Room No.505, Piramal Chambers, 5th Floor, Mumbai 400 052 Parel, Mumbai 400 012 PAN:AAATC 3012A Cross Objector/Appellant .. Respondent…

DDIT (E) I (2), MUMBAI vs. SAYAJI U-BA KHIN MEMORIAL TRUST, MUMBAI

Appeal of the Assessee is hereby allowed and appeal of the Revenue is hereby dismissed

ITA 2797/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06

Bench: S/Shri B.R.Baskaran & Amarjit Singhआयकर अपील सं/ I.T.A. No.1708/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) Sayaji-U-Ba Khin Memorial The Asstt. Director Of बनाम/ Trust Income Tax (Exempt) 1(2) Vs. 2Nd Floor, Green House, Room No.504, Green Street, Fort, Piramal Chambers, Lalbaug, Mumbai-400023 Parel, Mumbai - 400012 आयकर अपील सं/ I.T.A. No. 2797/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) The Asstt. Director Of Sayaji-U-Ba Khin Memorial बनाम/ Income Tax (Exempt) 1(2) Trust Vs. Room No.504, 2Nd Floor, Green House, Piramal Chambers, Lalbaug, Green Street, Fort, Parel, Mumbai-400023 Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt0114E

For Appellant: Shri Niraj Sheth & RajnikantFor Respondent: Shri Chandrajit Singh
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण,“ई” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य यवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.1708/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) Sayaji-U-Ba Khin Memorial The Asstt. Director of बनाम/ Trust Income Tax (Exempt) 1(2) Vs. 2nd Floor, Green House, Room No.504, Green Street, Fort, Piramal Chambers, Lalbaug, Mumbai-400023 Parel, Mumbai - 400012 आयकर अपील सं/ I.T.A. No. 2797/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) The Asstt. Dir…

SAYAJI-U BA KHIN MEMORIAL TRUST,MUMBAI vs. ASST DIT (E) 1(2), MUMBAI

Appeal of the Assessee is hereby allowed and appeal of the Revenue is hereby dismissed

ITA 1708/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06

Bench: S/Shri B.R.Baskaran & Amarjit Singhआयकर अपील सं/ I.T.A. No.1708/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) Sayaji-U-Ba Khin Memorial The Asstt. Director Of बनाम/ Trust Income Tax (Exempt) 1(2) Vs. 2Nd Floor, Green House, Room No.504, Green Street, Fort, Piramal Chambers, Lalbaug, Mumbai-400023 Parel, Mumbai - 400012 आयकर अपील सं/ I.T.A. No. 2797/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) The Asstt. Director Of Sayaji-U-Ba Khin Memorial बनाम/ Income Tax (Exempt) 1(2) Trust Vs. Room No.504, 2Nd Floor, Green House, Piramal Chambers, Lalbaug, Green Street, Fort, Parel, Mumbai-400023 Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt0114E

For Appellant: Shri Niraj Sheth & RajnikantFor Respondent: Shri Chandrajit Singh
Section 143(3)Section 147

…आयकर अपील"य अ"धकरण,“ई” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य यवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.1708/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) Sayaji-U-Ba Khin Memorial The Asstt. Director of बनाम/ Trust Income Tax (Exempt) 1(2) Vs. 2nd Floor, Green House, Room No.504, Green Street, Fort, Piramal Chambers, Lalbaug, Mumbai-400023 Parel, Mumbai - 400012 आयकर अपील सं/ I.T.A. No. 2797/M/14 ("नधा"रण वष" / Assessment Year: 2005-06) The Asstt. Dir…