Little Tradition v. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi

119 ITD 127Income Tax Appellate Tribunal2009#16540 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2021.

Judgments citing Little Tradition v. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi

ITO (E)- 1(1), Mumbai vs. Anusandhan Trust, Mumbai

In the result, assessee’s appeals are partly allowed

ITA 6424/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Oct 2021AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri Ronak DoshiFor Respondent: 11.08.2021
Section 11Section 11(1)(a)

…nts received from agencies to be considered as eligible income for section 11 of the I.T.Act, 1961 is covered by the following case laws:- i) CIT v. Gem & Jewellery Export Promotion Council (1983) (143 ITR 579) (Bom HC) ii) Little Tradition v. DDIT(E) (2009) (119 ITD 127) (Tdel) 6. It is further pleaded that other ground relating to interest income and depreciation Are consequential to the ground No.1 in assessee appeal. 7. As regards, the issue of deletion of disallowance of claim of deficit of Rs. 3,92,62,164/-( Rs.1,43,40,656/- of previous year plus Rs. 2,49,21,508/- brought forward from earlier years). It i…

Anusandhan Trust, Mumbai vs. ITO (E) 1 (1), Mumbai

In the result, assessee’s appeals are partly allowed

ITA 6221/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Oct 2021AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri Ronak DoshiFor Respondent: 11.08.2021
Section 11Section 11(1)(a)

…nts received from agencies to be considered as eligible income for section 11 of the I.T.Act, 1961 is covered by the following case laws:- i) CIT v. Gem & Jewellery Export Promotion Council (1983) (143 ITR 579) (Bom HC) ii) Little Tradition v. DDIT(E) (2009) (119 ITD 127) (Tdel) 6. It is further pleaded that other ground relating to interest income and depreciation Are consequential to the ground No.1 in assessee appeal. 7. As regards, the issue of deletion of disallowance of claim of deficit of Rs. 3,92,62,164/-( Rs.1,43,40,656/- of previous year plus Rs. 2,49,21,508/- brought forward from earlier years). It i…

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah Vidyadharma Nidhi Trust Vs. Commissioner of Income-tax 167 ITR 482 (AP) 5.14 As regards to the submissions of the assessee that as per the proviso to section 164(2) of the Act where the whole or any part of the relevant income was not exemp…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah Vidyadharma Nidhi Trust Vs. Commissioner of Income-tax 167 ITR 482 (AP) 5.14 As regards to the submissions of the assessee that as per the proviso to section 164(2) of the Act where the whole or any part of the relevant income was not exemp…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah Vidyadharma Nidhi Trust Vs. Commissioner of Income-tax 167 ITR 482 (AP) 5.14 As regards to the submissions of the assessee that as per the proviso to section 164(2) of the Act where the whole or any part of the relevant income was not exemp…

Little Tradition v. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi (119 ITD 127) — Cited in 5 Judgments | BharatTax