Praxis Institute of Participatory Practices v. DIT(E)

154 ITD 10Income Tax Appellate Tribunal#15024 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Praxis Institute of Participatory Practices v. DIT(E)

UMAK EDUCATION TRUST,DELHI vs. JCIT (E), RANGE- 2 , DELHI

ITA 690/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Nov 2022AY 2014-15

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

For Appellant: Ms. Kanika Jain, CAFor Respondent: Shri Abhishek Kumar, Sr. DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 194Section 194JSection 80G(5)(vi)

…52 ITR 837 (Guj) CIT v. Shri Lai Bahadur Shastri Education Society • 369 ITR 645 (Bom) DIT v. Samudra Institute of Maritime Studies Trust • 366 ITR 85 (Guj) DIT v. Ahmedabad Management Association • 74 TTJ 177 (Mum) St. Joseph Technical School v. Asstt. DIT • 154 ITD 10 (Del) Praxis Institute of Participatory Practices v. DIT • 70 SOT 443 (Hyd) Water and Land Management Training and Research 25 Institute v. DIT • Gujarat State Co-operative Union v. CIT reported in 195 ITR 279” UMAK Education Trust Vs. JCIT(E), 15. On the other hand the ld DR submitted that the ld Tax Authorities below have thoroughly examined the…

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT
Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…Vs. Womans India Trust 379 ITR 506 (4) CIT (Ex) Vs. Rajasthan Cricket Association (2017) 164 ITD 212 (JP. Trib) (5)Indian Trade Promotion Organization Vs DGIT (Exemp) (2015) 371 ITR 333 (V) (Delhi) (6) Praxis Institute of Participatory Practices Vs. DIT 2015) 154 ITD 10 (Delhi) (7) Hoshiarpur Improvement Trust Vs. ITO (2015) 155 ITD 570 (Asr) (8) GVK EMRI (UP) Vs. DIT Exempt (2014) 63 SOT 195 (9)IT.O. V. Society of Essential Health Action and training (2014) 63 SOT 133 In view of the above submissions the Jewellers Association fulfills all the condition of granting to it exemption u/s 11 & 12 of 1. T. Act, 1961 a…

ITO (E), NEW DELHI vs. M/S. SOCIETY FO PARTICIPATORY RESEARCH IN ASIA, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 6165/DEL/2016[2012-13]Status: DisposedITAT Delhi05 Nov 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P.Meena

Section 10(22)Section 11Section 12ASection 2(15)Section 80G

…research methodology in their work. The appellant produces own educational materials for use in educational programmes and for wider dissemination. 6.6 Similar view has also been expressed in the case of Praxis Institute of Participatory Practices v. DIT(E) 154 ITD 10 (Del) wherein it has been held as under: “Having gone through the activities of the assessee made available at page Nos. 101, 113, 130, 141, 151, 156 etc. of the paper book filed on behalf of the assessee about the activities of the assessee, we find that for Care India, the task involves on the part of the assessee is planning and conducting capa…

DDIT (E), DELHI vs. PETROTECH, NEW DELHI

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…n  Mudra Foundation for Communications Research & Education vs. CCIT: 287 CTR 135 (Guj.)  Society For Participatory Research in Asia vs. ITO(E): 159 ITD 887 (Del.)- --approved by Delhi High Court .  Praxis Institute of Participatory Practices vs. DGIT(E): 154 ITD 10 (Del.)  DDIT(E) vs. All India Football Federation: 43 ITR(T) 656 (Del.)  Amul Research & Development Association vs. ITO: 160 ITD 454 (Ahd.)  Quality Circle Forum of India vs. DCIT(E): 76 taxmann.com 2013 (Hyd.)  Institute for Development and Research in Banking Technology (IDRBT) vs. ADIT(E): 42 ITR(T) 219 (Hyd.)  ADIT(E) vs. JeevanVidya Mis…

SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

ITA 1553/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Feb 2017AY 2010-11
For Appellant: Ms. Shaily Gupta, CAFor Respondent: Shri Rakesh Kumar, Sr. DR
Section 11Section 11(1)Section 12ASection 2(15)

…research methodology in their work. The appellant produces own educational materials for use in educational programmes and for wider dissemination. 6.6 Similar view has also been expressed in the case of Praxis Institute of Participatory Practices v. DIT(E) 154 ITD 10 (Del) wherein it has been held as under: “Having gone through the activities of the assessee made available at page Nos. 101, 113, 130, 141, 151, 156 etc. of the paper book filed on behalf of the assessee about the activities of the assessee, we find that for Care India, the task involves on the part of the assessee is planning and conducting capa…

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 2657/DEL/2013[2009-10]Status: DisposedITAT Delhi27 May 2016AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

Section 11Section 11(5)Section 12ASection 2(15)Section 80G

…research methodology in their work. The appellant produces own educational materials for use in educational programmes and for wider dissemination. 6.6 Similar view has also been expressed in the case of Praxis Institute of Participatory Practices v. DIT(E) 154 ITD 10 (Del) wherein it has been held as under: “Having gone through the activities of the assessee made available at page Nos. 101, 113, 130, 141, 151, 156 etc. of the paper book filed on behalf of the assessee about the activities of the assessee, we find that for Care India, the task involves on the part of the assessee is planning and conducting capa…

Praxis Institute of Participatory Practices v. DIT(E) (154 ITD 10) — Cited in 6 Judgments | BharatTax