Kerala Rural Employment & Welfare Society v. ACIT

312 ITR 51Reported decision#24427 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2019.

Judgments citing Kerala Rural Employment & Welfare Society v. ACIT

Income Tax Officer (Exemptions), Rajahmundry vs. Agricultural Market Committee, Undi

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 610/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Undi, West Godavari District. Pan No. Aaala 0675 M (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appalra Raju– Sr.DR

Section 11Section 11(2)Section 143Section 143(3)Section 148

…iple laid down by the Hon'ble Gujarat High Court in Mayur Foundation. The AO has relied on the decision of the Hon'ble Kerala High Court in the case of Kerala Rural Employment & Welfare C.O.No. 45/VIZ/2019 (M/s. Agricultural Market Committee) Society Vs. ACIT 312 ITR 51, wherein it was held that Rule 17 has prescribed the time limit that Form 10 has to be filed before expiry of time allowed u/s 139(1) and such time limit cannot be extended and, therefore, rejected the assessee's contention. However, it is seen that the Hon'ble Kerala High Court in the said case has held that where the delay could be explained sat…

Income Tax Officer (Exemptions), Rajahmundry vs. Agricultural Market Committe, Akiveedu

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 316/VIZ/2018[2005-2006]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2005-2006

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Siddhantham Road, Market Yard, Akiveedu, W.G. District. Pan No. Aakfa 8420 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appalra Raju– Sr.DR

Section 10(20)Section 11Section 11(2)Section 11(5)Section 12ASection 143(3)

…oceedings. The jurisdictional ITAT has followed the principle laid down by the Hon'ble Gujarat High Court in Mayur foundation. The 110 has relied on the decision of the Hon'ble Keral High Court in the case of Kerala Rural Employment & Welfare Society Vs. ACIT 312 ITR 51, wherein it was held that Rule-17 has prescribed the time limit that form -10 has to be filed before expiry of time allowed u/s.139(l) and such time limit cannot be extended and therefore, rejected the assessee's contention. However, it is seen that the Hon'ble Kerala High Court in the said case has held that where the delay can be explained satis…

Income Tax Officer(Exemptions), Rajahmundry vs. Agricultural Market Committee, Attili

In the result, appeal filed by the Revenue and the Cross

ITA 340/VIZ/2018[2005-06]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2005-06

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, D.No. 2-166, Market Road, Attili, West Godavari District. Pan No. Aaala 0351 L (Appellant) (Respondent) C.O.No.103/Viz/2018 (Arising Out Of Ita No. 340/Viz/2018) (Asst. Year : 2005-06) M/S. Agricultural Market Vs. Ito (Exemptions), Committee, D.No. 2-166, Rajahmundry. Market Road, Attili, West Godavari District. Pan No. Aaala 0351 L (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr. DR

Section 11Section 12ASection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITO (Exemptions), vs. M/s. Agricultural Market Rajahmundry. Committee, D.No. 2-166, Market Road, Attili, West Godavari District. PAN No. AAALA 0351 L (Appellant) (Respondent) C.O.No.103/VIZ/2018 (Arising out of ITA No. 340/VIZ/2018) (Asst. Year : 2005-06) M/s. Agricultural Market vs. ITO (Exemptions), Committee, D.No. 2-166, Rajahmundry. Market Road, Attili, West Godavari District. PAN No. AAALA 0351 L (Appellant) (Respondent) Assessee by…