How many judgments cite New Noble Educational Society v. CIT?

52 judgments on BharatTax cite New Noble Educational Society v. CIT (143 Taxmann.com 276), spanning 2022 to 2026.

Which sections of the Income Tax Act does New Noble Educational Society v. CIT come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 143(3), Section 12A, Section 10(23C), Section 11(4A).

New Noble Educational Society v. CIT

143 Taxmann.com 276Supreme Court of India2022#2204 most cited

What is New Noble Educational Society v. CIT authority for?

The Supreme Court clarifies the legal position regarding the conditions for educational institutions to claim income tax exemption under the Income-tax Act, 1961. This ruling specifically concerns the definition of 'charitable purpose' and how the institution's activities impact its eligibility for exemption.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

New Noble Educational Society v. CIT · Supreme Court 2022 · section 2(15) proviso · section 10(23C) exemption · section 11 · charitable purpose educational institution · income tax exemption denial · assessment restoration · activities of educational society

Sections most often in play

Section 2(15)Section 11 Section 143(3)Section 12A Section 10(23C)Section 11(4A)Section 12AB Section 12

Read the full judgment

Issues it is cited on

section 10(23)section 2(13)section 11(4)section 11(4a)section 10(23c)(vi)section 13(8)section 12a(a)section 2(45)section 2(15)proviso to section 2(15)section 11(5)section 11(2)

Judgments citing New Noble Educational Society v. CIT

Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai vs. Nehru Centre, Mumbai

In the result, appeal filed by the revenue is partly allowed for statistical purposes

ITA 3077/MUM/2024[2012-13]Status: DisposedITAT Mumbai23 Oct 2024AY 2012-13

Bench: Shri. Prashant Maharishi & Shri. Raj Kumar Chauhan & & Deputy Commissioner Of Vs. Nehru Centre Income Tax Exemptions 2(1), 13Th Floor, Discovery Of Mumbai India Building, Dr 603, 6Th Floor, Mtnl Annie Besant Road, Telephone Exchange Worli, Mumbai – Building, Dr. Gd Deshmukh 400018. Marg, Peddar Road, Cumbala Pan: Aaatn2536J Hill, Mumbai – 400026. (Appellant) (Respondent)

Section 11Section 11(4)Section 12ASection 13(8)Section 142(1)Section 143(2)Section 2(15)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & & Deputy Commissioner of Vs. Nehru Centre Income Tax Exemptions 2(1), 13th Floor, Discovery of Mumbai India Building, DR 603, 6th Floor, MTNL Annie Besant Road, Telephone Exchange Worli, Mumbai – Building, Dr. GD Deshmukh 400018. Marg, Peddar Road, Cumbala PAN: AAATN2536J Hill, Mumbai – 400026. (Appellant) (Respondent) Assessee Represented by : Shri. Dilip J. Thakkar Department Represented by : Shri. Ashok Kumar Ambastha – Sr. A.R. Date of conclusion of :…

Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai vs. Nehru Centre, Mumbai

In the result, appeal filed by the revenue is partly allowed for statistical purposes

ITA 3076/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Oct 2024AY 2011-12

Section 11Section 11(4)Section 12ASection 13(8)Section 142(1)Section 143(2)Section 2(15)Section 271(1)

DCIT(Exemption) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 20 to 23/Ahd/2024 A.Y. 2016-17 to 2018-19 & 2021-22 The DCIT (Emption), Gujarat State Board of Circle-1, School Text Book, Ahmedabad Vs “Vidhyayan”, Sector 10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four app…

DCIT (Exmp) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

DCIT(E), Circle-1, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

DCIT (Exmp) Circle 1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune vs. Mahindra International School Academy, Pune

Appeal is dismissed in above terms

ITA 980/PUN/2023[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR

Section 10Section 143(3)

…1 ITA.No.980/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO.980/PUN/2023 [E-APPEAL] Assessment Year 2013-2014 The DCIT (Exemptions), Mahindra International Circle, Room No.415, School Academy, Plot No.26, C-Wing, 4th Floor, PMT vs Rajiv Gandhi Infotech Park, Bldg., Shankarsheth Road, MIDC Phase-1, Hinjewadi, Pune – 411 037. PUNE – 411 057. Maharashtra. Maharashtra.PAN AAATM1757A (Appellant) (Respondent) For Assessee : Shri Kishor B. Phadke For Revenue : Shri Keyur Patel, CIT-DR Date of…

The Icfai Society, Hyderabad vs. Assistant Commissioner of Income Tax (Exemptions), Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 661/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Aug 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Smt. TH Vijaya Lakshmi, CIT-DR

Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 154Section 2(15)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER Assessment Year: 2015-16 THE ICFAI SOCIETY, Vs. The Assistant Commissioner of Income Tax, Hyderabad. (Exemptions), Hyderabad. PAN : AAAJT0214B. (Appellant) (Respondent) Assessee by: Shri S. Ramarao, Advocate. (appeared through virtual mode) Revenue by: Smt. TH Vijaya Lakshmi, CIT-DR Date of hearing: 30.07.2024 30.07.2024 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the ass…

Iti Education Committe, Bengaluru vs. Income Tax Officer, Ward-1, Bengaluru

In the result, the appeal filed by the assessee is allowed for the statistical purposes

ITA 563/BANG/2024[2014-15]Status: DisposedITAT Bangalore19 Aug 2024AY 2014-15

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2014-15

For Appellant: Shri Shambu Sharma, C.AFor Respondent: Ms. Matta Padma, Addl. CIT (DR)

Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2014-15 ITI Education Committee, Vs. The Income Tax Officer Vidyamandir, Dooravaninagar, (Exemption), Bengaluru-560 016 Ward - 1, Bengaluru. PAN – AAAAI 0748 L APPELLANT RESPONDENT Assessee by : Shri Shambu Sharma, C.A Revenue by : Ms. Matta Padma, Addl. CIT (DR) Date of hearing : 06.06.2024 Date of Pronouncement : 19.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the N…

Bellare C A Bank Ltd., Bellare vs. Income Tax Officer, Ward-1, Puttur

ITA 272/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 57Section 80Section 80(2)(a)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.272/Bang/2024 Assessment year : 2017-18 Bellare C A Bank Ltd., No.4, Bellare PACS Ltd., Peruvaje Kodiyala Sullia D K Bellare – 574 211. PAN: AAALB 0130E APPELLANT Vs. The Income Tax Officer, Ward 1, Puttur. RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.07.2024 Date of Pronouncement : 30.07.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by t…

Kavu Primary Agricultural Credit Co-Operative Society, Puttur vs. Income Tax Officer, Ward-1, Puttur

ITA 580/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Jul 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur - 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : | Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 ORDER Per…

ITO(E), Vadodara, Race Ciurse Vadodara vs. Takshshila Foundation(Ngo), Karelibaugh, Vadodara

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And CO No.8/Ahd/2024 (in ITA No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (NGO) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) PAN:AAATT 5363…

Himachal Pradesh Technical University, Hamirpur vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 115/CHANDI/2020[-]Status: DisposedITAT Chandigarh28 Mar 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Amitoz Singh Kamboj, CAFor Respondent: Shri Rohit Sharma, CIT DR

Section 10

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 115/Chd/2020 िनधा"रण वष" / Assessment Year : Himachal Pradesh Technical बनाम CIT(E) University Chandigarh Old SDM Office, Gandhi Chowk, Hamirpur H.P. "थायी लेखा सं./PAN NO: AAATH9345M अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Amitoz Singh Kamboj, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma,…

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]

Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 714/PUN/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. PAN: AAAJA0041K . . . . . . . अपीलार्थी / Appellant बनाम / V/s The Commissioner of Income Tax (Exemption), Pune . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Pramod Shingte [‘Ld. AR’] Revenue by : Mr Keyur Patel [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 08/01/2024 घो…

Aarambh Foundation, Indore vs. The CIT Exemption, Byhopal

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Aarambh Foundation CIT-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AABAA 0609F Assessee by Shri Kunal Agrawal AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.12.2023 Date of Pronouncement 04.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 20.10.2022 of Commissioner of Income Tax (Exemption), passed u/…

Shri Shamjibhai Harjibhai Talavia Charitable Trust, Rajkot vs. The Pr. CIT(Exemption), Ahmedabad

The appeal of the assessee is dismissed

ITA 73/RJT/2021[2015-16]Status: DisposedITAT Rajkot04 Dec 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner of Charitable Trust, Income-tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 PAN : AACTS 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Mehul Ranpura, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क" तारीख/Date of Hearing : 04.0…

Dy. Commissioner of Income Tax (Exemption)-1(1), Mumbai vs. Association of Mutual Funds in India, Mumbai

In the result, the appeal of the revenue stands allowed for statistical purpose

ITA 3201/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.3201/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Dcit(Exemption)-1(1) बिधम/ Association Of Mutual Room No.607, 6Th Floor, Funds In India Vs. Mtnl Building, Cumballa 71, 7Th Floor One Hill, Mumbai-400026. Indiabulls Centre Tower- 2, Wing B, 841 Senapati Bapat Marg Elphinstone Road, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaca5550A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nitesh Joshi/Shri Samir Kapadia Revenue By: Shri Ajay Chandra (Cit-Dr) सुनवाई की तारीख / Date Of Hearing: 16/10/2023 घोषणा की तारीख /Date Of Pronouncement: 29/11/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 28.10.2022 For The Ay. 2018-19. 2. The Main Grievance Of The Revenue Is Against The Action Of The Ld. Cit(A) Allowing The Appeal Of The Assessee By Following The Tribunal Order In Assessee’S Own Case For Ay. 2012 13 & Ay. 2013-14 Wherein Exemption U/S 11 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Was Allowed To The Assessee. According To The Revenue, The Tribunal While Granting Exemption U/S 11 Of The Act Has Not Considered The Proviso To Section 2(15) Of The Act As Well As The Recent Decision Of The Hon’Ble Supreme Court In The Case Of Acit(Exemptions) Vs. Ahmedabad Urban Development Authority

For Appellant: Shri Nitesh Joshi/Shri SamirFor Respondent: Shri Ajay Chandra (CIT-DR)

Section 11Section 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.3201/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) DCIT(Exemption)-1(1) बिधम/ Association of Mutual Room No.607, 6th Floor, Funds in India Vs. MTNL Building, Cumballa 71, 7th Floor one Hill, Mumbai-400026. Indiabulls Centre Tower- 2, Wing B, 841 Senapati Bapat Marg Elphinstone Road, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACA5550A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nitesh Joshi/Shri Samir Kapadia Revenue by: Shri Aj…

Sri Palaniappa Charigable, Salem vs. ITO, Neac, Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 377/CHNY/2023[2018-19]Status: DisposedITAT Chennai23 Jun 2023AY 2018-19

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 11Section 12ASection 144

…आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI "ी महावीर "सह, उपा"य" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 377/CHNY/2023 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Sri Palaniappa The Income Tax Officer, Charitable, Vs. National e-Assessment 101/10, Steel Plant Road, Centre, Mallamoopampatty, Delhi. Salem – 636 302. PAN: AADTS 7815G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई क" तारीख/Date of Hearing…

Pr Commissioner of Income-1 vs. M/S Rashtreeya Sikshana Samithi Trust

In the result grounds 3 to 5 of assessee

ITA/554/2018HC Karnataka05 Jun 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 11Section 12ASection 260

…- 1 - ITA No. 554/2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 554 OF 2018 BETWEEN: 1. PR COMMISSIONER OF INCOME-1 TAX (EXEMPTIONS) UNITY BUILDING ANNEXE MISSION ROAD BANGALORE-560 027. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE BENGALURU …APPELLANTS (BY SHRI. E.I. SANMATHI, STANDING COUNSEL) AND: M/S RASHTREEYA SIKSHANA SAMITHI TRUST RV…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 819/CHNY/2022[2018-19]Status: DisposedITAT Chennai16 Feb 2023AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR

Section 11Section 154

…has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the light of legal position settled in these decisions. In the above background, the appeals are disposed-off as under. Proc…