Krishi Utpadan Mandi Samiti v. Deputy Commissioner of Income-tax, Faizabad Circle

131 ITD 335Income Tax Appellate Tribunal2011#14836 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2015 to 2024.

Issues it is cited on

section 2(13)section 11(4)section 2(45)section 12a(a)accumulation of incomesection 11(1)(a)section 11(2)section 11(1)section 2(15)childapplication of incomesection 12aa

Judgments citing Krishi Utpadan Mandi Samiti v. Deputy Commissioner of Income-tax, Faizabad Circle

DCIT(Exemption) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…to be excluded. iii 163 ITR 832 (MP) Parsi Zorastrian Anjuman Trust- This judgment was delivered on 28 July, 1986. I was held that the reference in sub-section (1)(a) of section 11 is to income not to "total income as defined in section 2(45) of the act. iv 131 ITD 335 (Lucknow) Krishi Utpadan Mandal Samil The judgment was delivered on 7 June, 2010. In this judgment also the principle laid down by the apex court in the case of Programme for Community Organization was followed. v ITA No.664/Bang/2015 Public Education Society order dt. 25.08.15 The case was decided in SMC Bench in which it was stated that identi…

DCIT (Exmp) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…to be excluded. iii 163 ITR 832 (MP) Parsi Zorastrian Anjuman Trust- This judgment was delivered on 28 July, 1986. I was held that the reference in sub-section (1)(a) of section 11 is to income not to "total income as defined in section 2(45) of the act. iv 131 ITD 335 (Lucknow) Krishi Utpadan Mandal Samil The judgment was delivered on 7 June, 2010. In this judgment also the principle laid down by the apex court in the case of Programme for Community Organization was followed. v ITA No.664/Bang/2015 Public Education Society order dt. 25.08.15 The case was decided in SMC Bench in which it was stated that identi…

DCIT(E), Circle-1, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…to be excluded. iii 163 ITR 832 (MP) Parsi Zorastrian Anjuman Trust- This judgment was delivered on 28 July, 1986. I was held that the reference in sub-section (1)(a) of section 11 is to income not to "total income as defined in section 2(45) of the act. iv 131 ITD 335 (Lucknow) Krishi Utpadan Mandal Samil The judgment was delivered on 7 June, 2010. In this judgment also the principle laid down by the apex court in the case of Programme for Community Organization was followed. v ITA No.664/Bang/2015 Public Education Society order dt. 25.08.15 The case was decided in SMC Bench in which it was stated that identi…

DCIT (Exmp) Circle 1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…to be excluded. iii 163 ITR 832 (MP) Parsi Zorastrian Anjuman Trust- This judgment was delivered on 28 July, 1986. I was held that the reference in sub-section (1)(a) of section 11 is to income not to "total income as defined in section 2(45) of the act. iv 131 ITD 335 (Lucknow) Krishi Utpadan Mandal Samil The judgment was delivered on 7 June, 2010. In this judgment also the principle laid down by the apex court in the case of Programme for Community Organization was followed. v ITA No.664/Bang/2015 Public Education Society order dt. 25.08.15 The case was decided in SMC Bench in which it was stated that identi…

M/S. Calcutta Cricket & Football Club, Kolkata vs. ITO, Exemption, Ward 1(1). Kolkata, Kolkata

In the result, appeal of the assessee is allowed

ITA 499/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11(1)(a)Section 11(2)Section 250

…. Advocate, Shri J.P. Khaitan, appearing for the assessee relied on the propositions of law laid down by the ITAT Lucknow Bench of the Tribunal in the case of Krishi Utpadan Mandi Samiti v. Deputy Commissioner of Income-tax, Faizabad Circle reported in [2011] 131 ITD 335 (Lucknow) and the Hon’ble Calcutta High Court in the case of Commissioner Of Income-Tax vs Birla Janahit Trust reported in [1994] 208 ITR 372 (Cal), for the proposition that, the 15% of the gross income should allowed to be 2 ITA No. 499/Kol/2019; M/s. Calcutta Cricket & Football Club M/s. Calcutta Cricket & Football Club accumulated or set aside…

Public Education Society, Bangalore vs. Dy.DIT, Bangalore

ITA 664/BANG/2015[2011-12]Status: DisposedITAT Bangalore25 Aug 2015AY 2011-12

Bench: Shri D. Manmohanassessment Year : 2011-12

For Appellant: Shri P. Prathik, C.AFor Respondent: Shri P.K. Sreehari, Addl. CIT(DR)
Section 11Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI D. MANMOHAN, VICE PRESIDENT Assessment year : 2011-12 Public Education Society, Vs. The Deputy Director of C/o. St. Mira’s High School, Income Tax (Exemptions), No.201, 6th Block, Circle 17(2), Rajajinagar, Bangalore. Bangalore – 560 010. PAN : AABTP 1260A APPELLANT RESPONDENT Appellant by : Shri P. Prathik, C.A. Respondent by : Shri P.K. Sreehari, Addl. CIT(DR) Date of hearing : 25.08.2015 Date of Pronouncement : 25.08.2015 O R D E R This appeal by the assessee is directed against the order dated 30.01.2015 passed by the CIT(Appeals)-…

Krishi Utpadan Mandi Samiti v. Deputy Commissioner of Income-tax, Faizabad Circle (131 ITD 335) — Cited in 6 Judgments | BharatTax