Maharashtra Academy of Engineering & Educational Research v. DGIT

319 ITR 399High Court2009#24452 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Judgments citing Maharashtra Academy of Engineering & Educational Research v. DGIT

DCIT (Exemptions)-2(1), Mumbai vs. Tata Education and Deveopment Trust, Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1535/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…s were met, the Addl. Commissioner ought to have so proceeded and not held to the contrary”. Our attention is then invited to Hon’ble jurisdictional High Court’s judgment in the case of Maharashtra Academy of Engineering & Educational Research Vs DGIT [(2009) 319 ITR 399 (Bom)] wherein it was held that when the approval is granted by the CBDT, a lower authority, i.e. Director General of Income Tax cannot rescind the approval so granted or act contrary to the approval. As summed up in the headnotes of the reported judgment, “having held that the prescribed authority was CBDT for the years 1999-2000 to 2000-01, the…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1424/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…s were met, the Addl. Commissioner ought to have so proceeded and not held to the contrary”. Our attention is then invited to Hon’ble jurisdictional High Court’s judgment in the case of Maharashtra Academy of Engineering & Educational Research Vs DGIT [(2009) 319 ITR 399 (Bom)] wherein it was held that when the approval is granted by the CBDT, a lower authority, i.e. Director General of Income Tax cannot rescind the approval so granted or act contrary to the approval. As summed up in the headnotes of the reported judgment, “having held that the prescribed authority was CBDT for the years 1999-2000 to 2000-01, the…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1423/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2020AY 2011-12
Section 11Section 11(1)(c)Section 12A

…s were met, the Addl. Commissioner ought to have so proceeded and not held to the contrary”. Our attention is then invited to Hon’ble jurisdictional High Court’s judgment in the case of Maharashtra Academy of Engineering & Educational Research Vs DGIT [(2009) 319 ITR 399 (Bom)] wherein it was held that when the approval is granted by the CBDT, a lower authority, i.e. Director General of Income Tax cannot rescind the approval so granted or act contrary to the approval. As summed up in the headnotes of the reported judgment, “having held that the prescribed authority was CBDT for the years 1999-2000 to 2000-01, the…

Maharashtra Academy of Engineering & Educational Research v. DGIT (319 ITR 399) — Cited in 3 Judgments | BharatTax