PCIT v. Rashtreeya Shiksha Samithi Trust

152 Taxmann.com 664High Court2023#6266 most cited

What is PCIT v. Rashtreeya Shiksha Samithi Trust authority for?

An assessee is entitled to the benefit of an exemption certificate as long as it remains in force. Compliance with registration under different tax laws is a relevant consideration for tax authorities when deciding applications for approval under section 10(23C).

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Rashtreeya Shiksha Samithi Trust · section 10(23C) · exemption certificate · registration under tax law · charitable trust exemption · educational society approval · Karnataka HC

Sections most often in play

Section 1961Section 11(1)(d)Section 12Section 132Section 143(3)Section 153(c)Section 11Section 11 of the Income Tax Act

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)corpus donationretraction of statementsection 131(1)section 115bbcsection 11(1)(d)anonymous donationstatement under section 132(4)corpus fundsection 153c(1)

Judgments citing PCIT v. Rashtreeya Shiksha Samithi Trust

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2251 & 2289/Mum/2025 (Assessment Year: 2017-18 & 2015-16) DCIT, Central Circle – 7(1) Vs. Dr.DY Patil Educational 653, 6th Floor, Aayakar Academy Bhavan, MK Road, Patil Bldg, Opp MIG 400020. Colony, Aadarsh Nagar Worli – 400025. PAN/GIR No. AAATD7470M (Applicant) (Respondent) Assessee by Shri Rajeev Khandelwal CA (Virtually) Revenue by Shri Umashankar Prasad (CIT DR) Date of Hearing 25.11.2025 Date of Pronouncement 10.02.2026 आदेश / ORDER PER SANDEEP GOSAIN,…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 1509/Mum/2025\n(Assessment Year: 2011-12)\nI.T.A. No. 1510/Mum/2025\n(Assessment Year: 2012-13)\nI.T.A. No. 1511/Mum/2025\n(Assessment Year: 2013-14)\nI.T.A. No. 1512/Mum/2025\n(Assessment Year: 2014-15)\nI.T.A. No. 1513/Mum/2025\n(Assessment Year: 2015-16)\nI.T.A. No. 1514/Mum/2025\n(Assessment Year: 2016-17)\nI.T.A. No. 1515/Mum/2025\n(Assessment Year: 2017-18)\nRamrao Adik Education Society,\nPatil Building, Adarsh Nagar,\nOpp Mig Colony, Worli,\nMumbai-400018.\nPAN: AAATR3…

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1620/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…Act, in the respect of donations which were applied for the charitable objects of the Trust. He also submitted that the Karnataka High Court in the case of Kammavari Sangham VS DDIT (2023) 459 ITR 433 (Kar) and PCIT VS Rashtreeya Sikshana Samithi Trust (2023) 152 Taxmann.com 664 (Kar) has taken similar view. Therefore, the ld. Counsel for the assessee argued that the AO has taken one of the plausible views and hence the order of the AO cannot be termed as "erroneous" in view of the decision of the Supreme Court in the case of Malabar Industrial Co Ltd and Max India Ltd (supra). The ld. Counsel for the assessee ar…

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1619/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…Act, in the respect of donations which were applied for the charitable objects of the Trust. He also submitted that the Karnataka High Court in the case of Kammavari Sangham VS DDIT (2023) 459 ITR 433 (Kar) and PCIT VS Rashtreeya Sikshana Samithi Trust (2023) 152 Taxmann.com 664 (Kar) has taken similar view. Therefore, the ld. Counsel for the assessee argued that the AO has taken one of the plausible views and hence the order of the AO cannot be termed as "erroneous" in view of the decision of the Supreme Court in the case of Malabar Industrial Co Ltd and Max India Ltd (supra). The ld. Counsel for the assessee ar…

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1618/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…Act, in the respect of donations which were applied for the charitable objects of the Trust. He also submitted that the Karnataka High Court in the case of Kammavari Sangham VS DDIT (2023) 459 ITR 433 (Kar) and PCIT VS Rashtreeya Sikshana Samithi Trust (2023) 152 Taxmann.com 664 (Kar) has taken similar view. Therefore, the Id. Counsel for the assessee argued that the AO has taken one of the plausible views and hence the order of the AO cannot be termed as "erroneous" in view of the decision of the Supreme Court in the case of Malabar Industrial Co Ltd and Max India Ltd (supra). The Id. Counsel for the assessee ar…

DCIT, CC-7(1), MUMBAI vs. PADMASHREE DR. D.Y. PATIL UNIVERSITY, MUMBAI

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

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

PADMASHREE DR. D.Y.PATIL UNIVERSITY ,MUMBAI vs. ACIT INCOME TAX CC-7(1) , MUMBAI

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

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

PCIT v. Rashtreeya Shiksha Samithi Trust (152 Taxmann.com 664) — Cited in 18 Judgments | BharatTax