Kochi v. Mata Amrithananadamayi Amrithananadamayi Math Amritapuri

94 Taxmann.com 82Supreme Court of India2018#26073 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961 Section 1959 Section 11(1)(d) of the Income Tax Act Section 11(5) of the Income Tax Act Section 13(1)(d)(ii) of the Income Tax Act Section 143(3) of the Income Tax Act Section 1934 Section 1955

Judgments citing Kochi v. Mata Amrithananadamayi Amrithananadamayi Math Amritapuri

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4766/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 May 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

For Appellant: Dr. K. Shivaram, Sr. AdvFor Respondent: 28/05/2024

Section 11Section 11(5)Section 13(1)(d)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2021-22 ITO(E)-1(1), Bhavitha Foundation, 6th floor, Room No. 601, MTNL 3502, Octavius Heeranandani, Vs. Building, Cumballa Hill, DR GD Powai, Deshmukh Marg (Pedder Road) Mumbai-400076. Mumbai-400026. PAN NO. AAFCB 4096 F Appellant Respondent Assessee by : Dr. K. Shivaram, Sr. Adv. Mr. Rahul K. Hakani : Mr. S. Srinivanu, CIT-DR Revenue by : 28/05/2024 Date of Hearing : 30/05/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appe…

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 60/CTK/2021[2016-17]Status: DisposedITAT Cuttack07 Apr 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

For Appellant: Shri S.S.PoddarFor Respondent: Shri Manoj Kumar Goutam

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. CIT (Exemption), CIT (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur PAN/GIR No. No.AABTJ 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.S.Poddar S.S.Podda…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed partly

ITA 273/JPR/2020[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

For Appellant: Shri Shafi Mohammed Chouhan (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 148Section 263

…placed on the Judgment of Hon'ble Kerala High Court in case of Commissioner of Income-tax (Exemption) v/s Mata Amrithanandamayi Math reported in (2017) 85 Taxmann.com 261 (Kerala) and Hon'ble Supreme Court dismissed the SLP filed by the Department reported in 94 Taxmann.com 82 (SC). The Hon’ble Rajasthan High Court in the case of Pr.CIT Vs Om Rudra Priya Holiday Resort (P) Ltd. 109 Taxman.com 63 (Raj) has held as under: 23 ITA 273/JP/2020_ Swami Keshwanand Sikshan Sansthan Vs CIT(E) “Income Tax: Where Assessing Officer had taken a broad view by accepting cost of fixed assets as recorded in books of account which…