Nirmal Agricultural Society v. ITO

71 ITD 152Income Tax Appellate Tribunal1999#4921 most cited

What is Nirmal Agricultural Society v. ITO authority for?

If registration under Section 12A is refused, even if there is a delay in applying, the Assessing Officer can complete assessments in the status of an Association of Persons (AOP), disregarding Sections 11 and 13.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2020.

Also referred to as

Nirmal Agricultural Society v. ITO · Section 12A · Section 11 · Section 13 · registration delay · AOP assessment · ITAT

Also reported as

67 TTJ 127

Judgments citing Nirmal Agricultural Society v. ITO

The Indian Silk Export Promotion Concil, New Delhi vs. Asst CIT (E) II(1), Mumbai

In the result the appeal is allowed for statistical purpose

ITA 3328/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Nov 2016AY 2010-11

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri N. H. Gajria, ARFor Respondent: Shri Kailash Gaikwad, DR
Section 11Section 143(3)

…Taxmann.com 288 (Chennai ITAT). (iii) DIT (Exemption) vs. Gujarat State Council for Blood Transfusion 41 Taxmann.com 449(Guj.) 5 (iv) DIT (Exemption) vs. Society for Development Alternatives 18 Taxmann. Com 364 (Del.) (vi) Nirmal Agriculture Society vs. ITO 71 ITD 152 (Hyderabad ITAT). 6. The ld. DR supports the order passed by the ld. CIT(A). He relies on the decision in the case of National Association of Software and services Companies (supra) wherein it has been held that “the amount of Rs. 38,29,535 spent by the assessee-trust in Hanover, Germany cannot be considered as application of the income of the tru…

The Handloom Export Promotion Council, Chennai vs. Assistant Director of Income Tax, Chennai

In the results, the appeals of the assessee in ITA Nos

ITA 2131/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Aug 2015AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

For Appellant: Shri. K. Balasubramanian, AdvocateFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 11Section 11(1)(a)Section 143(1)

…ilization certificate 354 The above documents were not placed before the Commissioner of Income Tax (Appeals) hence, it is appropriate to reconsider this issue afresh in the light of the order of the Tribunal in the case Nirmal Agricultural Society vs. ITO 71 ITD 153 (Hyd) wherein that 8. We considered the matter in detail. The assessee has not been granted registration under section 12A, as the CIT, Guntur, thought it fit to refuse to condone the long delay caused by the assessee in applying for the registration. Therefore, the Assessing Officer had no other go but to complete the assessments in the status of…

The Handloom Export Promotion Council, Chennai vs. Assistant Director of Income Tax, Chennai

In the results, the appeals of the assessee in ITA Nos

ITA 2130/CHNY/2013[2009-10]Status: DisposedITAT Chennai28 Aug 2015AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

For Appellant: Shri. K. Balasubramanian, AdvocateFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 11Section 11(1)(a)Section 143(1)

…ilization certificate 354 The above documents were not placed before the Commissioner of Income Tax (Appeals) hence, it is appropriate to reconsider this issue afresh in the light of the order of the Tribunal in the case Nirmal Agricultural Society vs. ITO 71 ITD 153 (Hyd) wherein that 8. We considered the matter in detail. The assessee has not been granted registration under section 12A, as the CIT, Guntur, thought it fit to refuse to condone the long delay caused by the assessee in applying for the registration. Therefore, the Assessing Officer had no other go but to complete the assessments in the status of…

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…rein which were as under :- "24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue is covered by the judgment of this Bench in Nirmal Agricultural Society v. ITO, 71 ITD 152. In that case, it has been held (as per head note) as under:- M/s. Vokkaligara Sangha. "The assessee had not been granted registration under Section 12A, as the Commissioner thought it fit to refuse to condone the long delay caused by the assessee in applying for the registration. Therefore, the Assessing Officer had no other option but to complet…