PCIT(E) v. Servants of People Society

147 Taxmann.com 79Supreme Court of India2023#17203 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 11Section 143(3)Section 2(15)Section 10(23)Section 10(23C)Section 11(4A)Section 13Section 13(1)

Issues it is cited on

mutuality principlesection 10(23)section 10(46)section 13(8)section 11(4a)proviso to section 2(15)section 13(1)section 2(15)section 10(23c)section 12asection 10section 11

Judgments citing PCIT(E) v. Servants of People Society

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 491/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 48/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Oct 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 47/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 46/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 46, 47, 48 & 491/MUM/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer v/s. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16th Road Chembur, Room No. 609, 6th Floor, Mumbai 40071 MTNL Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATT4163F .. Appellant/अपीलाथ" Respondent/""तवाद" िनधा"रतीकीओरसे/Assessee by: Shri Vipul Joshi Shri Yogesh Kumar, Sr. DR राज"वक"ओरसे /Revenue by:…

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…