M.P. Rajya Open School, Bhopal v. DCIT

141 ITD 721Income Tax Appellate Tribunal2013#22521 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 361,891 Indian tax judgments — from 2018 to 2022.

Judgments citing M.P. Rajya Open School, Bhopal v. DCIT

M/S. Barkatuiiah Vishwavidyalaya, Bhopal vs. DCIT (Exemption), Bhopal

In the result, this appeal of assessee is allowed for statistical purpose

ITA 924/IND/2018[2014-15]Status: DisposedITAT Indore29 Jun 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 10Section 143(2)Section 143(3)

…en in absence of the said Explanation read with Rule 2BBB, there was a requirement of “substantially financed by the Govt.” in the body of section 10(23C)(iiiad), which has been interpreted by this Bench itself in MP Rajya Open School, Bhopal Vs. DCI'T (2013) 141 ITD 721, as under: “3.4 ...During hearing, the ld. Counsel for the assessee contended that the word "substantially" will be made even if the grants are 10%. We are not agreeing with this proposition because the word is “wholly or substantially”, meaning thereby, either it can be 100% or near to 100% but in any case may not be less than 75% because it ha…

M/S Rajiv Gandhi Proudyogik Vishwavidhalya, Hosangabad vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

…this issue, in almost identical case, in the case of M.P. Rajya Open School, Bhopal v. Deputy Commissioner of Income-tax-1(2), Bhopal with regard to its eligibility u/s 10(23C)(iiiab) of the Act. The ld. ITAT vide its order dated 08.11.2012 reported in [2013] 141 ITD 721 (Indore-Trib.) has elaborately discussed the issue and after considering the submissions/arguments of the assessee concluded that the assessee is not eligible for exemption u/s 10(23C)(iiiab) of the Act. It was found by the ld ITAT that the assessee was not substantially financed by the Government and also it was held that the profit motive of th…

M/S Rajiv Gandhi Proudyogik Vishwavidhalya, Hosangabad vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

…this issue, in almost identical case, in the case of M.P. Rajya Open School, Bhopal v. Deputy Commissioner of Income-tax-1(2), Bhopal with regard to its eligibility u/s 10(23C)(iiiab) of the Act. The ld. ITAT vide its order dated 08.11.2012 reported in [2013] 141 ITD 721 (Indore-Trib.) has elaborately discussed the issue and after considering the submissions/arguments of the assessee concluded that the assessee is not eligible for exemption u/s 10(23C)(iiiab) of the Act. It was found by the ld ITAT that the assessee was not substantially financed by the Government and also it was held that the profit motive of th…

M.P. Rajya Open School, Bhopal v. DCIT (141 ITD 721) — Cited in 3 Judgments | BharatTax