Ramdas Menklal Gandhi v. Union of India

241 ITR 437Reported decision#20056 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Judgments citing Ramdas Menklal Gandhi v. Union of India

Kirit Gordhandas Shah, Mumbai vs. ITO-26(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4329/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Apr 2023AY 2014-15

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 131Section 142(1)Section 143(2)Section 147Section 148Section 35(1)Section 35(1)(iii)Section 80G

…l. 6.5 The assessee has relied on the following judgments where the facts and situation are similar to that of assessee and the copy of the same are enclosed herewith for your reference. > Ramdas Maneklal Gandhi Vs. The Union of India (2000(1) BomCR 581, 2000 241 ITR 437 Bom, 2000(2) Mhlj 74) > Vora Financial Services P. Ltd. Vs. Assistant Commissioner of Income Tax (Bombay Tribunal B.R. Baskaran, AM & Pawan Singh, JM. IT A No. 532/Mum/2018. > P.R. Rolling Mills Pvt. Ltd. Vs. Deputy Commissioner of Income tax (Jaipur Tribunal Vijay Pal Rao, JM. & Bhagchand, AM. ITA No. 529/JP/2018) - > Deputy Commissioner of Inco…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bmr Hvac Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1676/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe

Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

…was duly notified organization u/s.35(1)(ii) of the Act. It was only on 15th September, 2016 the Central Government had rescinded the approval earlier granted to SHGPH. 9. The Hon‟ble Bombay High Court in the case of Ramdas Menklal Gandhi Vs. Union of India, 241 ITR 437 on the same set of facts and circumstances has held that the assessee was entitled to get the deduction on the basis of certificate granted to the assessee by prescribed authority which was valid and operative in the previous year despite withdrawal of the same by the prescribed authority subsequently with retrospective effect. The law is now wel…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bg Li in Electricals Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1674/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe

Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

Vora Financial Services Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 2(3)(1), Mumbai

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

ITA 532/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Jun 2018AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S. Vora Financial Services P. Ltd. A C I T - 2(3((1) 801/806, 8Th Floor, Elite Square Aayakar Bhavan Vs. 274, Perin Nariman, St. Bazar Gate M.K. Road Fort, Mumbai 400001 Mumbai 400020 Pan – Aaacv1975E Appellant Respondent

For Appellant: Shri K. GopalFor Respondent: Shri T.A. Khan

Section 14ASection 35(1)(iii)Section 56(2)(viia)

…research association u/s 12AA is the condition for allowing deduction u/s 35(1)(ii) of the Act. 13. The Ld A.R submitted that an almost identical issue was considered by Hon’ble Bombay High Court in the case of Ramdas Maneklal Gandhi v. Union of India (2000)(241 ITR 437). In the above said case, the assessee before Hon’ble High Court paid donation of Rs.1.00 lakh for Rural development Programme to a Society for integral development, which was approved by the prescribed authority at that point of time. The said 6 M/s. Vora Financial Services P. Ltd. payment was eligible for deduction u/s 35CCA of the Act and the…