Market Committee v. CIT

3 SOT 98Income Tax Appellate Tribunal2005#11458 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing Market Committee v. CIT

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…epartment itself and therefore, it cannot be pleaded that once the exemption under section 10(20A) was withdrawn, Authorities have no locus to claim exemption under section 11 of the Act. The issue had also arisen in the case of Market Committee v. CIT [2005] 3 SOT 98 (Delhi). The assessee was enjoying exemption under section 10(20) of the Act as local authority. After the deletion of section 10(20), the Page 89 of 242 (UP AWAS EVAM VIKAS PARISHAD) committee moved a petition before the ld. CIT for registration under section 12AA of the Act claiming that its activities were charitable in nature and fully covered…

Dr. Manju Dang, New Delhi vs. DCIT, New Delhi

In the result, both the appeals are partly allowed

ITA 6421/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jul 2018AY 2012-13

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2012-13

Section 2(22)(e)

…th was fairly reasonable. In support the assessee had submitted the details of rent received (PB-86), copy of lease deed (PB-29-31), Order of Hon’ble Supreme Court (PB-32- 81). He has also relied on the following decisions : (i). Shyam Udyog P. Ltd. vs. ACIT, 3 SOT 98 (Delhi) (ii). Addl. CIT vs. Mrs. Leela Govindan, 113 ITR 136 (Mad.) (iii). Sheila Koushish vs. CIT, 131 ITR 435 (SC) (iv). Amolak Ram Khosla vs. CIT, 131 ITR 589(SC) (v). CIT vs. Kishanalal & Sons(Udyog) P. Ltd., 260 ITR 481(Cal) (vi). CIT v. Sardar Exhibitors P. Ltd., 203 Taxmann 640 (vii). CIT vs. Vinay Bharat Ram & Sons (HUF) 261 ITR 632 (Del) (v…

Market Committee v. CIT (3 SOT 98) — Cited in 9 Judgments | BharatTax