Patanjali Yogpeeth (Nyas) v. ADIT

185 TTJ 1Income Tax Appellate Tribunal2017#12312 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2020.

Judgments citing Patanjali Yogpeeth (Nyas) v. ADIT

Hamdard Nation Foundation (India), New Delhi vs. ACIT (E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1641/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jun 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 1641/Del/2019 : Asstt. Year : 2013-14 Hamdard National Foundation Vs Acit(E), (India), Hamdard Building, 2A/3, New Delhi-110002 Asaf Ali Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaath0843G Assessee By : Sh. R. M. Mehta, Sr. Adv. Revenue By : Sh. Anupam Kant Garg, Cit Dr Date Of Hearing: 28.05.2020 Date Of Pronouncement: 03.06.2020

For Appellant: Sh. R. M. Mehta, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 10Section 11Section 13(2)Section 13(2)(b)Section 13(3)Section 13(3)(b)

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

DCIT (Exemption), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 4260/DEL/2016[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

ACIT, New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1845/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Nov 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

ADIT (E), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 3403/DEL/2014[2010-11]Status: DisposedITAT Delhi01 Nov 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

Hamdard National Foundation (India), New Delhi vs. ACIT (Exemption), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1642/DEL/2019[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

Hamdard National Foundation (India), New Delhi vs. ACIT (Exemption), New Delhi

In the result, appeals of the assessee in ITA No

ITA 1640/DEL/2019[2007-08]Status: DisposedITAT Delhi01 Nov 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

Hamdard National Foundation (India), New Delhi vs. ADIT (E), Delhi

In the result, appeals of the assessee in ITA No

ITA 5411/DEL/2012[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

ACIT (E), New Delhi vs. Hamdard National Foundation (India), New Delhi

In the result, appeals of the assessee in ITA No

ITA 4789/DEL/2012[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Ms. Sushma Singh, CIT DR
Section 10Section 11Section 13(1)(b)Section 13(2)(b)Section 13(3)Section 13(3)(b)Section 2

…subjecting the same to tax. Ld. CIT(A) deleted the same as consequent to the grant of exemption under section 11 of the Act. While placing reliance on the decision of a coordinate Bench of this Tribunal in the case of Patanjali Yogpeeth (Nyas) vs. ADIT (2017) 185 TTJ 1, it is argued by the Ld. AR that the donations received by the assessee towards corpus fund are not liable to tax. 34. We have gone through the record in the light of the submissions made on either side. Facts of this case are quite similar to the facts involved in the case of Patanjali Yogpeeth (Nyas) (supra) wherein it is held that in the absenc…

Patanjali Yogpeeth (Nyas) v. ADIT (185 TTJ 1) — Cited in 8 Judgments | BharatTax