Kammavar Sangham v. DDIT\n(Exemption)

146 Taxmann.com 367High Court2023#5664 most cited

What is Kammavar Sangham v. DDIT\n(Exemption) authority for?

The department must establish that donations or income were not utilized for a charitable purpose to deny exemption under Section 11. An inference of violation of Section 13 cannot be made without a specific finding of violation.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Kammavar Sangham v. DDIT · Section 11 · Section 11(1)(d) · Section 13 · charitable purpose · exemption · donations · income utilization

Sections most often in play

Section 11(1)(d)Section 12Section 12ASection 143(3)Section 153(c)Section 11Section 11(1)Section 11(1)(a)

Issues it is cited on

section 292ccsection 153(c)(1)section 11(1)(d)section 13(1)(d)section 153(c)corpus donationsection 164(2)retraction of statementsection 131(1)section 13(2)section 13(3)section 164

Judgments citing Kammavar Sangham v. DDIT\n(Exemption)

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 143(3)Section 153CSection 250Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 1, Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Rajiv Khandelwal, CA
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Parul University, Vadodara vs. The Dy.CIT, Exemption Circle-1, Ahmedabad

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

Parul Arogya Seva Mandal Trust, Ahmedabad vs. The Dy.CIT, Central Circle-1(2), Ahmedabad

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

Parul Arogya Seva Mandal Trust, Ahmedabad vs. The Dy.CIT, Central Circle-1(2), Ahmedabad

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

DCIT, Central Circle-1(2), Ahmedabad, Aayakar Bhawan, Ashram Road vs. Parul Arogya Seva Mandal Trust, Ahmedabad

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

DCIT, Central Circle1(2), Ahmedabad vs. Parul Arogya Seva Mandal Trust, Ahmedabad

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं/ "नधा"रण वष"/ Sl. Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 991Ahd/2023 1. 2016-17 Parul Arogya Seva The DCIT Man…

ITO (E), New Delhi vs. M/S Chadha Education Society, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 91/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri R.K. Doi, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 91/DEL/2016 [A.Y. 2011-12] The I.T.O [E] Vs. Chadha Education Society Circle – 7 (1) Maxfort Pre-Primary School New Delhi Plot No. Zone 4 & 5 Pitampura, Delhi PAN – AAATC 2999 N (Applicant) (Respondent) Assessee By : Shri Baldev Raj, CA Shri Manish Upneja, CA Department By : Shri R.K. Doi, Sr. DR Date of Hearing : 03.06.2024 Date of Pronouncement : 13.06.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred a…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

Principal Commissioner of Income Tax vs. M/S. Mahathma Gandhi Vidyapeetha Trust

Appeals are dismissed

ITA/468/2019HC Karnataka19 Jun 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 11Section 260

…- 1 - NC: 2023:KHC:21220 ITA No. 468 of 2019 C/W ITA No. 470 of 2019 ITA No. 472 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 468 OF 2019 C/W INCOME TAX APPEAL NO. 470 OF 2019 INCOME TAX APPEAL NO. 472 OF 2019 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS), UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560 027 2. DEPUTY COMMISSIONER INCOME TAX (E) , CIRCLE-1 6TH FLOOR, UNITY BUILDING BENGALURU…

Pr Commissioner of Income-1 vs. M/S Rashtreeya Sikshana Samithi Trust

In the result grounds 3 to 5 of assessee

ITA/554/2018HC Karnataka05 Jun 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 11Section 12ASection 260

…- 1 - ITA No. 554/2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 554 OF 2018 BETWEEN: 1. PR COMMISSIONER OF INCOME-1 TAX (EXEMPTIONS) UNITY BUILDING ANNEXE MISSION ROAD BANGALORE-560 027. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE BENGALURU …APPELLANTS (BY SHRI. E.I. SANMATHI, STANDING COUNSEL) AND: M/S RASHTREEYA SIKSHANA SAMITHI TRUST RV…

Kammavar Sangham v. DDIT\n(Exemption) (146 Taxmann.com 367) — Cited in 20 Judgments | BharatTax