M.N. Desai Charitable Trust v. CIT

172 ITR 382High Court1988#4460 most cited
26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 11Section 13(1)(d)Section 10(34)Section 11(5)Section 12Section 13(1)(c)Section 13(2)(h)Section 164(2)

Issues it is cited on

public servantsection 11(1)(d)section 10(23c)(iv)section 161section 13(1)(d)section 164(2)section 11(5)section 13(2)section 11(4a)section 164section 13(1)(c)section 11(1)(a)

Judgments citing M.N. Desai Charitable Trust v. CIT

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Central 4, Mumbai

ITA 3082/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM ITA No. 3080 To 3084/Mum/2016 and ITA No. 6952 To 6954/Mum/2017 (A.Y. 2005-06, 2006-07, 2007-08, 2008-09,2009-10,2012-13, 2013-14 and 2014-15) M/s Free Trade Union The Income Tax Officer Multipurpose Project Trust, (Exemptions)-1(3), Mumbai- 4 th Kennedy House, Floor, 400 012 Vs. Goregaonkar Road, Nana Chowk, Mumbai-400007. Appellant .. Respondent PAN No. AAAFF0003F ITA No. 1336/Mum/2014, ITA No. 3793 To 3795/Mum/2016 and ITA No. 3800 To 3801/Mum/2016 (A.Y. 2003-04, 2005-06, 2006-07, 2007-08, 2008-09 and…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-43 Or CIT Ventral 4, Mumbai

ITA 3081/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM ITA No. 3080 To 3084/Mum/2016 and ITA No. 6952 To 6954/Mum/2017 (A.Y. 2005-06, 2006-07, 2007-08, 2008-09,2009-10,2012-13, 2013-14 and 2014-15) M/s Free Trade Union The Income Tax Officer Multipurpose Project Trust, (Exemptions)-1(3), Mumbai- 4 th Kennedy House, Floor, 400 012 Vs. Goregaonkar Road, Nana Chowk, Mumbai-400007. Appellant .. Respondent PAN No. AAAFF0003F ITA No. 1336/Mum/2014, ITA No. 3793 To 3795/Mum/2016 and ITA No. 3800 To 3801/Mum/2016 (A.Y. 2003-04, 2005-06, 2006-07, 2007-08, 2008-09 and…

M/S. Free Trade Union Multipurpose Project Trust, Mumbai vs. DCIT, Central Circle-4, Mumbai

ITA 3080/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jul 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM ITA No. 3080 To 3084/Mum/2016 and ITA No. 6952 To 6954/Mum/2017 (A.Y. 2005-06, 2006-07, 2007-08, 2008-09,2009-10,2012-13, 2013-14 and 2014-15) M/s Free Trade Union The Income Tax Officer Multipurpose Project Trust, (Exemptions)-1(3), Mumbai- 4 th Kennedy House, Floor, 400 012 Vs. Goregaonkar Road, Nana Chowk, Mumbai-400007. Appellant .. Respondent PAN No. AAAFF0003F ITA No. 1336/Mum/2014, ITA No. 3793 To 3795/Mum/2016 and ITA No. 3800 To 3801/Mum/2016 (A.Y. 2003-04, 2005-06, 2006-07, 2007-08, 2008-09 and…

Income-Tax Officer vs. Serum Institute of India Research Foundation, Pune

In the result, appeal of the Revenue is dismissed

ITA 621/PUN/2016[2005-06]Status: DisposedITAT Pune29 Jan 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.621/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2005-06 वष"

For Appellant: Shri T.B. Vijaya Reddy and Shri Mukesh Jha, CIT-DRsFor Respondent: Shri R.S. Abhyankar
Section 10(21)Section 11Section 11(1)(d)Section 12ASection 2(24)(iia)Section 35(1)(ii)

…f the donee 8 Serum Institute of India Research Foundation trust based on the reading of sec. 12(2) and sec.11 of the IT.Act. This decision was based on its earlier judgment in the case of trustees of Khilachand Devchand Foundation Vs CIT reported in [1998] 172 ITR 382. It is seen from the judgment that the assessment years involved were 1969-70,71-72 and 72-73. These assessment years were prior to the introduction of clause 2(24)(iia). Further, the decision was based on the reading of the then section 12(2) r.w.s.11 of the IT.Act. The appellant case is not covered by sec.11 and 12 of the IT.Act as it is not a…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…ncome Tax (1997) 90 Taxman 528 (SC); (v) CIT Vs. Sthanakvasi Vardhman Vanik Jain Sangh (2003) 131 Taxman 270 (Guj.); (vi) Little Tradition V. DDIT (Exemption) (2009) 119 I.T.D. 127 (ITAT) (Del.); (vii) Trustees of Kilachand Devchand Foundation Vs. CIT (1988) 172 ITR 382 (Bom,.); (viii) R. B. Shreeram Religious & Charitable Trust Vs. CIT (1998) 233 ITR 53 (SC); (ix) Kanahya Lal Punj Charitable Trust Vs. DIT (Exemption) (2008) 171 Taxman 134 (Del.); (x) DIT (E) Vs. Charanjiv Charitable Trust (2014) 43 Taxman.com 300 (Del.); (xi) Mundakapadam Mandirams Society Vs. CIT (2002) 125 Taxman 515 (Ker.); (xii) Kamma Sangh…

Asst CIT CC 43, Mumbai vs. Free Trade Union Multipurpose Project Trust, Mumbai

ITA 1336/MUM/2014[2003-04]Status: DisposedITAT Mumbai16 Dec 2015AY 2003-04

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

For Appellant: N. R Agrawal, ARFor Respondent: Pooja Swaroop, Sr.DR
Section 11Section 13(1)Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM ITA No. 3080 To 3084/Mum/2016 and ITA No. 6952 To 6954/Mum/2017 (A.Y. 2005-06, 2006-07, 2007-08, 2008-09,2009-10,2012-13, 2013-14 and 2014-15) M/s Free Trade Union The Income Tax Officer Multipurpose Project Trust, (Exemptions)-1(3), Mumbai- 4 th Kennedy House, Floor, 400 012 Vs. Goregaonkar Road, Nana Chowk, Mumbai-400007. Appellant .. Respondent PAN No. AAAFF0003F ITA No. 1336/Mum/2014, ITA No. 3793 To 3795/Mum/2016 and ITA No. 3800 To 3801/Mum/2016 (A.Y. 2003-04, 2005-06, 2006-07, 2007-08, 2008-09 and…