KMR Educational Society v. ACIT

68 SOT 163Income Tax Appellate Tribunal#21242 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11(1)(a)Section 154Section 167BSection 11Section 12Section 13(1)(c)Section 13(1)(d)Section 143(1)(a)

Issues it is cited on

section 10(25)recognised provident fundapproved superannuation fundsection 167bsection 167approved gratuity fundsection 60section 164maximum marginal ratesection 13(1)(c)section 11(1)(a)mistake apparent from record

Judgments citing KMR Educational Society v. ACIT

National Association of Interlocking Surgeons, Solapur, Maharashtra vs. The ITO, Exemption Ward 1(2), Pune, Maharashtra

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

ITA 2817/PUN/2024[2014-2015]Status: DisposedITAT Pune12 Feb 2025AY 2014-2015

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2816, 2817 and 2560/PUN/2024 Assessment Years : 2010-11, 2014-15 and 2016-17 National Association of ITO, Interlocking Surgeons, V/s Exemption Ward-1(2), 103, Iyer Orthopaedic Center, Pune Railway Lines, Near SJSB Bank, Solapur – 413 001 Maharashtra PAN : AAATN9300L Appellant Respondent Assessee by : Shri C.H. Naniwadekar Revenue by : Shri Sanjay K. Dhivare Date of hearing : 05.02.2025 Date of pronouncement : 12.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captio…

National Association of Interlocking Surgeons, Solapur, Maharashtra vs. The ITO, Exemption Ward 1(2), Pune, Maharashtra

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

ITA 2816/PUN/2024[2010-2011]Status: DisposedITAT Pune12 Feb 2025AY 2010-2011

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2816, 2817 and 2560/PUN/2024 Assessment Years : 2010-11, 2014-15 and 2016-17 National Association of ITO, Interlocking Surgeons, V/s Exemption Ward-1(2), 103, Iyer Orthopaedic Center, Pune Railway Lines, Near SJSB Bank, Solapur – 413 001 Maharashtra PAN : AAATN9300L Appellant Respondent Assessee by : Shri C.H. Naniwadekar Revenue by : Shri Sanjay K. Dhivare Date of hearing : 05.02.2025 Date of pronouncement : 12.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captio…

National Association of Interlocking Surgeons, Solapur, Maharashtra vs. The ITO, Exemption Ward 1(2), Pune, Maharashtra

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

ITA 2560/PUN/2024[AAATN9300L]Status: DisposedITAT Pune12 Feb 2025

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjay K. Dhivare
Section 154Section 167ASection 167BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2816, 2817 and 2560/PUN/2024 Assessment Years : 2010-11, 2014-15 and 2016-17 National Association of ITO, Interlocking Surgeons, V/s Exemption Ward-1(2), 103, Iyer Orthopaedic Center, Pune Railway Lines, Near SJSB Bank, Solapur – 413 001 Maharashtra PAN : AAATN9300L Appellant Respondent Assessee by : Shri C.H. Naniwadekar Revenue by : Shri Sanjay K. Dhivare Date of hearing : 05.02.2025 Date of pronouncement : 12.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captio…

M/S Akme Harmony Apartments Owners Welfare Association, Bangalore vs. Income Tax Officer Ward-4(2)(4), Bangalore

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

ITA 993/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: N O N EFor Respondent: Smt. D.D. Shamala, D.R
Section 143Section 143(3)Section 154Section 167BSection 234

…isions of The Societies Registration Act. Reliance is also placed on the decision of the Hon'ble Income [v]. Tax Appellate Tribunal, Hyderabad in M/s. KMR Educational Society Vs. The Assistant Commissioner of Income Tax in ITA No.1300/Hyd/2014 [2015] reported 68 SOT 163 [Hyderabad- Trib]. The relevant observations of the Hon'ble Hyderabad Tribunal is reproduced hereunder: "12. We have gone through the Act both 1860 and 2001 and the submissions of the learned counsel. We find that the A.P. Societies Registration Act, 2001 is corresponding to the Societies Registration Act, 1860. The learned counsel has submitted…

KMR Educational Society v. ACIT (68 SOT 163) — Cited in 4 Judgments | BharatTax