Pinegrove International Charitable Trust v. Union of India and Others

230 CTR 477High Court#19986 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2021.

Judgments citing Pinegrove International Charitable Trust v. Union of India and Others

D.C.I.T, Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 340/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh20 Sept 2021AY 2016-17
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…cribed under law/' ITA Nos.339 & 340/Chd/2020 & C.O. Nos.3 & 4/Chd/2020 A.Ys. 2015-16 & 2016-17 Page 9 of 22 (iii) Decision of Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) Vs. CIT [2013] 353 ITR 320 (Delhi). Also in Tol…

D.C.I.T., Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 339/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Sept 2021AY 2015-16
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…cribed under law/' ITA Nos.339 & 340/Chd/2020 & C.O. Nos.3 & 4/Chd/2020 A.Ys. 2015-16 & 2016-17 Page 9 of 22 (iii) Decision of Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) Vs. CIT [2013] 353 ITR 320 (Delhi). Also in Tol…

M/S Kammavari Sangam, Bangalore vs. DDIT, Bangalore

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 1099/BANG/2015[2011-12]Status: DisposedITAT Bangalore17 Jun 2016AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…decision of the Hon'ble Apex Court in case of M/s Queens Educational Society ITA Nos.206 & 207/Bang/2014 & 1099/Bang/2015 Page 27 of 31 (supra). The decision of the Hon'ble Punjab & Haryana High Court in the case of Pine Grove International Charitable Trust 230 CTR 477 cited by the appellant is found to have been delivered in the context of Sec.10(23C) and does not fit the different facts in the appellant's case. The appellant had claimed that the AO's citing of the Hon'ble Supreme Court decision in the case of Mohini Jain Vs. State of Karnataka supra has no application to its case since the appellant had not c…

DDIT vs. M/S Kammavari Sangha

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 206/BANG/2014[2009-10]Status: DisposedITAT Bangalore17 Jun 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…decision of the Hon'ble Apex Court in case of M/s Queens Educational Society ITA Nos.206 & 207/Bang/2014 & 1099/Bang/2015 Page 27 of 31 (supra). The decision of the Hon'ble Punjab & Haryana High Court in the case of Pine Grove International Charitable Trust 230 CTR 477 cited by the appellant is found to have been delivered in the context of Sec.10(23C) and does not fit the different facts in the appellant's case. The appellant had claimed that the AO's citing of the Hon'ble Supreme Court decision in the case of Mohini Jain Vs. State of Karnataka supra has no application to its case since the appellant had not c…

Pinegrove International Charitable Trust v. Union of India and Others (230 CTR 477) — Cited in 4 Judgments | BharatTax