Parivar Sewa Sanstha v. DCIT

1 SOT 71Income Tax Appellate Tribunal2005#8137 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Parivar Sewa Sanstha v. DCIT

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8, 2002 • Parivar Sewa Sanstha Vs. Deputy Director of Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah…

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8, 2002 • Parivar Sewa Sanstha Vs. Deputy Director of Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah…

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case No. 31 of 1998 Oct. 8, 2002 • Parivar Sewa Sanstha Vs. Deputy Director of Income-tax [2005] 1 SOT 71 (Del) • Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income-tax [2003] 130 Taxman 82 (AP) • Little Tradition Vs. Deputy Director of Income-tax (Exemption), Trust Circle-IV, New Delhi [2009] 119 ITD 127 (Del) • Director of Income-tax Vs. Maruti Center for Excellence 208 Taxman 236 (Del) • Teleprolu Bapanaiah…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…site of Mercedes cars which was highly abnormal, even when the Vice Chancellors of the Universities are not allowed Mercedes cars as perquisite. The reliance was placed on the decision of ITAT Delhi Bench “D” in the case of Parivar Sewa Sanstha Vs DCIT (2005) 1 SOT 71 (Delhi). 8.3 The ld. CIT-DR also drew our attention towards back side of page No. 14 of the paper book which is the copy of the memorandum of society wherein it was mentioned that all the three office bearers namely President, Vice President and Manager would work as honorary member. He, therefore, submitted that Shri G.S. Sardana being the founder…

DCIT, COIMBATORE vs. ST. XAVIER EDUCATIONAL & CHARITABLE TRUST, TIRUNELVELI

In the result, the appeal of the Revenue stands dismissed

ITA 1192/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 May 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.1192/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014

For Appellant: Mrs. S. Vidya, C.A
Section 11Section 12ASection 13Section 13(1)

…lation. Reliance was placed on the judgment of Hon’ble Kerala High Court in the case of Agappa Child Centre vs. CIT, (1997) 226 ITR 221 and decision of Delhi Bench of this Tribunal in the case of Parivar Sewa Sanstha vs. Deputy Director of Income Tax, (2005) 1 SOT 71. 6. Per contra, ld. Authorised Representative strongly supporting the order of the ld. Commissioner of Income Tax (Appeals) submitted that consultancy charges paid was less than 8% of the total cost of :- 7 -: construction and thus reasonable. According to her, assessee was saved by clause (c) of Section 13(2) of the Act, since what was paid wer…

LOTUS ENERGY (I) LTD,MUMBAI vs. CIT RG 8, MUMBAI

In the result, the appeal filed by the assessee in ITA No

ITA 4355/MUM/2011[2006-07]Status: DisposedITAT Mumbai14 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4355/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) M/S Lotus Energy (India) Commissioner Of Income बनाम/ Ltd., Tax- Range 8, V. 409, Laxmi Plaza, 2 Nd Floor, Aaykar Bhavan, Laxmi Industrial Estate, M.K. Road, Andheri (W), Mumbai. Mumbai -400053. "थायी लेखा सं./Pan : Aabcl6119K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri R.P. Meena
Section 143(3)Section 263Section 32Section 40

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4355/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) M/s Lotus Energy (India) Commissioner of Income बनाम/ Ltd., Tax- Range 8, v. 409, Laxmi Plaza, 2 nd floor, Aaykar Bhavan, Laxmi Industrial Estate, M.K. Road, Andheri (W), Mumbai. Mumbai -400053. "थायी लेखा सं./PAN : AABCL6119K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Sanjay Parikh Revenue by : Shri R.P. Meena सुनवाई क" तार"ख /Date o…

Parivar Sewa Sanstha v. DCIT (1 SOT 71) — Cited in 13 Judgments | BharatTax