Karnataka Golf Association v. Director of Income Tax

91 ITD 1Income Tax Appellate Tribunal2004#21706 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139(4)Section 143(2)Section 148 Section 250 Section 271(1)(c)Section 54F

Judgments citing Karnataka Golf Association v. Director of Income Tax

GANESH SUBHASH DHAYARKAR,PUNE vs. INCOME TAX OFFICER WARD 6(1), PUNE

In the result, appeal of the assessee is allowed

ITA 752/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri Bharat ShahFor Respondent: Shri Ramnath P Murkunde

Section 139(4)Section 143(2)Section 148Section 250Section 271(1)(c)Section 54F

…igh Court of Madhya Pradesh in the case of Suresh Chandra Mittal Vs. CIT reported in (2000) 241 ITR 121 which has been further affirmed by the Hon’ble Apex Court. Reliance also placed on the decision in the case of ITO Vs. Patil Automobiles reported in (2004) 91 ITD 1 (Pune TM). 4. On the other hand, ld. Departmental Representative supported the order of ld.CIT(A). 5. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and declared income of Rs.2,44,650/- and the return for A.Y. 2015-16 furnished on 30.08.2015. After valid serving of notice…

RAGHAVDAS EDUCATIONAL & MEDICAL FOUNDATION & RESEARCH CENTRE,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

ITA 780/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar

Section 12ASection 143(3)

…d application and hence registration under section 12A(a) of the Act is deemed to be granted to the trust. The deeming provision for grant of registration has been confirmed in two decisions namely, Karnataka Golf Association Vs. Director of Income Tax (2004) 91 ITD 1 ( Bang) and Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust Vs. Commissioner of Income Tax (2007) 17 SOT 281 ( Del) (SB). It was also held that for A.Y. 2003-04 notice under section 148 of the Act was issued and served by the then ACIT, Circle 6 on 12.08.2010. The reason for issue of notice under section 148 of the Act w…

SHREE MARUTI DEVASTHAN,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,

In the result, both the appeals of different assessee are allowed

ITA 779/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar

Section 12ASection 143(3)

SEVEN ELEVEN EDUCATION SOCIETY,THANE vs. ASST CIT 2, THANE

ITA 1111/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negi

For Appellant: Shri Sanjay ParikhFor Respondent: Shri V. Justin -DR

Section 11Section 12Section 12ASection 254(1)

…n for registration should be treated as rejected or it should be treated as allowed. 7. The petitioner contends, relying upon a decision of the Income-tax Appellate Tribunal, Bangalore Bench, in the case of Karnataka Golf Association v. DIT (Exemption) [2004] 91 ITD 1 (Bangalore) ; [2005] 272 ITR (AT) 123 (Bangalore), that the registration should be deemed to have been granted after the expiry of the period prescribed u/s. 12AA(2), if no decision had been taken on the application for registration u/s. 12A/12AA. Reliance has also been placed by the petitioner in the cases of Jan Daood and Co. v. ITO [1978] 113 ITR…