Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E) (34 Taxmann.com 210)

Q: What is Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E) authority for?

The case of Lala Lajpat Rai Memorial Trust vs. DIT(E) is cited as precedent in discussions regarding the interpretation of Section 2(15) of the Income Tax Act, particularly in relation to the predominant object of a trust, and its relevance in light of subsequent Supreme Court decisions.

Q: How many judgments cite Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E)?

26 judgments on BharatTax cite Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation v. DIT(E) (34 Taxmann.com 210), spanning 2018 to 2023.

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 979/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15

For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 11Section 12ASection 143(3)Section 2(15)

…st which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, [2022] 449 ITR 1. The ld.Senior DR argued that in view of the decision of…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 978/CHNY/2019[2012-13]Status: DisposedITAT Chennai11 Jan 2023AY 2012-13

For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 11Section 12ASection 143(3)Section 2(15)

…st which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, [2022] 449 ITR 1. The ld.Senior DR argued that in view of the decision of…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 977/CHNY/2019[2011-12]Status: DisposedITAT Chennai11 Jan 2023AY 2011-12

For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 11Section 12ASection 143(3)Section 2(15)

…st which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, [2022] 449 ITR 1. The ld.Senior DR argued that in view of the decision of…

M.CT.M.CHIDAMBARAM CHETTIAR FOUNDATION,CHENNAI vs. DCIT (EXEMPTIONS) I, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 976/CHNY/2019[2010-11]Status: DisposedITAT Chennai11 Jan 2023AY 2010-11

For Appellant: Shri G. Sitharaman, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 11Section 12ASection 143(3)Section 2(15)

…st which came into existence on 28.12.1971. The ld.AR also relied on the following case laws:- (i) Lala Lajpat Rai Memorial Trust vs. DIT(E), 28 ITR 546 (ii) Social Pedia Knowledge Foundation vs. DIT(E), 141 ITR 398 (iii) Entertainment Society vs. CIT, (2013) 34 Taxmann.com 210 (Goa Bench) (iv) Indian Institute of Technology vs. DDIT(Exemptions), (2018) 96 Taxmann.com 78 (Madras) 5. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, [2022] 449 ITR 1. The ld.Senior DR argued that in view of the decision of…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 448/CHNY/2018[2011-12]Status: DisposedITAT Chennai11 Oct 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR

Section 11Section 12ASection 2(15)Section 25

…residuary category objects under ‘charitable purpose’ are debarred from having any trade or business related activity. 5. The ld CIT(A) ought to have followed the decision of Hon’ble ITAT, Panaji Bench in the case of Entertainment Society of Goa V. CIT(2013) 34 Taxmann.com 210. 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(Appeals) may be set aside and that of the Assessing Officer be restored. After considering rival submissions, our adjudication would be as given in succeeding paragraphs. 4.1 The material facts are that the assessee is…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 447/CHNY/2018[2010-11]Status: DisposedITAT Chennai11 Oct 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR

Section 11Section 12ASection 2(15)Section 25

…residuary category objects under ‘charitable purpose’ are debarred from having any trade or business related activity. 5. The ld CIT(A) ought to have followed the decision of Hon’ble ITAT, Panaji Bench in the case of Entertainment Society of Goa V. CIT(2013) 34 Taxmann.com 210. 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(Appeals) may be set aside and that of the Assessing Officer be restored. After considering rival submissions, our adjudication would be as given in succeeding paragraphs. 4.1 The material facts are that the assessee is…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 446/CHNY/2018[2009-10]Status: DisposedITAT Chennai11 Oct 2021AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR

Section 11Section 12ASection 2(15)Section 25

…residuary category objects under ‘charitable purpose’ are debarred from having any trade or business related activity. 5. The ld CIT(A) ought to have followed the decision of Hon’ble ITAT, Panaji Bench in the case of Entertainment Society of Goa V. CIT(2013) 34 Taxmann.com 210. 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(Appeals) may be set aside and that of the Assessing Officer be restored. After considering rival submissions, our adjudication would be as given in succeeding paragraphs. 4.1 The material facts are that the assessee is…

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12

Section 124Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

DCIT(EXEMPTIONS),, CHENNAI vs. COUNCIL FOR LEATHER EXPORTS,, CHENNAI

In the result, the appeals of the Revenue in I

ITA 1401/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 May 2020AY 2015-16

Bench: Shri George Mathan & Shri S. Jayaraman

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. S. Bharath, CIT

Section 10Section 2Section 2(15)

…table purpose’ are debarred from having any trade or business related activity. 2.3 The learned CIT(A) failed to place reliance on the decision of the Hon’ble ITAT Panaji Bench in the case of Entertainment Society of Goa Vs. Commissioner of Income-Tax (2013) 34 Taxmann.com 210. 4. At the time of hearing, it was submitted by the learned Departmental Representative that the Assessing Officer in the course of assessment denied the exemption u/s.10(23C)(iv) of the ITA Nos.1399, 1400 & 1401/Chny/2019 :- 3 -: Income Tax Act, 1961 on the ground that the assessee was hit by the amended proviso to Section 2(15) of the In…

DCIT(EXEMPTIONS),, CHENNAI vs. COUNCIL FOR LEATHER EXPORTS,, CHENNAI

In the result, the appeals of the Revenue in I

ITA 1400/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 May 2020AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaraman

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. S. Bharath, CIT

Section 10Section 2Section 2(15)

…table purpose’ are debarred from having any trade or business related activity. 2.3 The learned CIT(A) failed to place reliance on the decision of the Hon’ble ITAT Panaji Bench in the case of Entertainment Society of Goa Vs. Commissioner of Income-Tax (2013) 34 Taxmann.com 210. 4. At the time of hearing, it was submitted by the learned Departmental Representative that the Assessing Officer in the course of assessment denied the exemption u/s.10(23C)(iv) of the ITA Nos.1399, 1400 & 1401/Chny/2019 :- 3 -: Income Tax Act, 1961 on the ground that the assessee was hit by the amended proviso to Section 2(15) of the In…

DCIT(EXEMPTIONS),, CHENNAI vs. COUNCIL FOR LEATHER EXPORTS,, CHENNAI

In the result, the appeals of the Revenue in I

ITA 1399/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 May 2020AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaraman

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. S. Bharath, CIT

Section 10Section 2Section 2(15)

…table purpose’ are debarred from having any trade or business related activity. 2.3 The learned CIT(A) failed to place reliance on the decision of the Hon’ble ITAT Panaji Bench in the case of Entertainment Society of Goa Vs. Commissioner of Income-Tax (2013) 34 Taxmann.com 210. 4. At the time of hearing, it was submitted by the learned Departmental Representative that the Assessing Officer in the course of assessment denied the exemption u/s.10(23C)(iv) of the ITA Nos.1399, 1400 & 1401/Chny/2019 :- 3 -: Income Tax Act, 1961 on the ground that the assessee was hit by the amended proviso to Section 2(15) of the In…

BMTC,BENGALURU vs. ADDL.D.I.T., BENGALURU

In the result, ITA Nos.532/Bang/2014 and 779/Bang/2013 are

ITA 779/BANG/2013[2009-10]Status: DisposedITAT Bangalore21 Aug 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Pradeep Kumar CIT(DR)

Section 11Section 12ASection 18Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT and SHRI JASON P BOAZ, ACCOUNTANT MEMBER 1. ITA No.779/Bang/2013 (Assessment year: 2009-10) 2. ITA No.532/Bang/2014 (Assessment year: 2010-11) and 3. ITA No.599/Bang/2014 (Assessment year: 2010-11) Bangalore Metropolitan Transport Corporation Shanthinagar, Bengaluru-560027. … Appellant PAN:AAACB 9672 Q Vs. 1. Addl. Director of Income-tax (Exemptions), Range 17, Bengaluru. 2. Deputy Commissioner of Income-tax(Exemptions) Circle 17(1), Bengaluru. 3. Deputy Director of Income-tax (Exemptions) Circle 17(…