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.

52

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 11Section 143(3)Section 12ASection 10(23C)Section 11(4A)Section 12ABSection 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

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

The appeals stand allowed for statistical purposes

ITA 818/CHNY/2022[2017-2018]Status: DisposedITAT Chennai16 Feb 2023AY 2017-2018

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…

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

The appeals stand allowed for statistical purposes

ITA 817/CHNY/2022[2016-2017]Status: DisposedITAT Chennai16 Feb 2023AY 2016-2017

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…

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

The appeals stand allowed for statistical purposes

ITA 816/CHNY/2022[2015-2016]Status: DisposedITAT Chennai16 Feb 2023AY 2015-2016

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…

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

The appeals stand allowed for statistical purposes

ITA 815/CHNY/2022[2014-2015]Status: DisposedITAT Chennai16 Feb 2023AY 2014-2015

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…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 3, Chennai

The appeals stand allowed for statistical purposes

ITA 814/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Feb 2023AY 2013-2014

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…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2273/CHNY/2018[2012-13]Status: DisposedITAT Chennai16 Feb 2023AY 2012-13

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…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2272/CHNY/2018[2011-12]Status: DisposedITAT Chennai16 Feb 2023AY 2011-12

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…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2271/CHNY/2018[2010-11]Status: DisposedITAT Chennai16 Feb 2023AY 2010-11

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…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2270/CHNY/2018[2009-10]Status: DisposedITAT Chennai16 Feb 2023AY 2009-10

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…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2269/CHNY/2018[2008-09]Status: DisposedITAT Chennai16 Feb 2023AY 2008-09

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…

Shri Mahesh Seva Samiti, Amravati vs. Income Tax Officer Ward-3, Amravati

Appeal is dismissed in above terms

ITA 403/NAG/2017[2010-2011]Status: DisposedITAT Nagpur29 Dec 2022AY 2010-2011

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.403/Nag/2017 िनधा"रण वष" / Assessment Year: 2010-11 Shri Mahesh Seva Samiti, Vs. Ito, Ward- 3, Amravati. Badnera Road, Amravati- 444601. Pan : Aaatm1457F Appellant Respondent Assessee By Shri Mahavir Atal : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 29.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Cit(A)-1, Nagpur’S Order Dated 28.09.2017 Passed In Case No. Cit(A)-1/508/2012-13, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short “The Act”. Heard Both The Parties. Case File Perused. 2. Coming To The Assessee’S Sole Substantive Grievance That Both The Learned Lower Authorities Have Erred In Law & On Facts In Denying Impugned Section 11 Exemption, It Is Noticed At The Outset

For Respondent: Shri G. J. Ninawe
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.403/NAG/2017 िनधा"रण वष" / Assessment Year: 2010-11 Shri Mahesh Seva Samiti, Vs. ITO, Ward- 3, Amravati. Badnera Road, Amravati- 444601. PAN : AAATM1457F Appellant Respondent Assessee by Shri Mahavir Atal : Revenue by : Shri G. J. Ninawe Date of hearing : 02.11.2022 Date of pronouncement : 29.12.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2010-11 arises against the CIT(A)-1, Nagpur’s order dated 28.09.2017 passed in case no. CIT(A)-1/508…

Cuticon Tn 2019, Chennai vs. CIT, Exemptions, Chennai

The appeal stand allowed for statistical purposes

ITA 3287/CHNY/2019[00]Status: DisposedITAT Chennai08 Dec 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri K. Ravi (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) –Ld. DR
Section 12ASection 13(9)

…se of Queen’s Educational Society vs. CIT 8 SCC 47. The Ld. Sr. DR, on the other hand, submitted that legal position has substantially been altered after the recent decision of Hon’ble Supreme Court in bunch of appeals titled as New Noble Educational Society (143 Taxmann.com 276) as well as in ACIT vs. Ahmedabad Urban Development Authority (144 Taxmann.com 78). During hearing, it was point of agreement that considering the recent decisions of Hon’ble Apex Court on the subject, the matter may be set aside to Ld. CIT(E) for reconsideration. 3. In view of the foregoing, it is deem it fit to set aside the impugned or…