Secunderabad Club v. CIT

457 ITR 263Supreme Court of India2023#12819 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 139(1)Section 142(1)Section 143(3)Section 234A Section 234B Section 234C Section 270A Section 56

Issues it is cited on

tax benefit section 80p(4)section 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)complete scrutiny section 80p(2)section 56 section 80p income from other sources scrutiny assessment section 80

Judgments citing Secunderabad Club v. CIT

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA/586/2025HC Delhi16 Mar 2026

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms

Section 143(2)Section 144CSection 260A

…down an absolute rule that in all cases where the final assessment order is in the name of non-existent entity, the said order is automatically deemed to be void ab initio. He has also relied on the judgment in the case of Secunderabad Club v. CIT, (2023) 457 ITR 263 to state that a decision is an authority only for what it specifically decides and not what can be logically deduced therefrom. Hence the decisions in the cases of Maruti Suzuki (supra) and Sony Mobile (supra) cannot be applied to the facts of this case as the same are distinguishable and the proposed questions of law ought to be decided in…

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA-586/2025HC Delhi16 Mar 2026

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms

Section 143(2)Section 144CSection 260A

Shree Datta Nagari Sahakari Pat Sanstha, Sangli vs. ITO Ward-5, Sangli

In the result, both the appeals of the assessee for AY 2018-19 (ITA

ITA 626/PUN/2025[2018-19]Status: DisposedITAT Pune22 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sarang S. GudhateFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 142(1)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…been rendered post amendment to section 80P vide Finance Act, 2015 rejected the assessee’s claim of deduction u/s 80P(2)(a)(i)/ 80P(2)(d) of the Act. Further relying on the decision of the Hon’ble Supreme Court in the case of Secunderabad Club Vs. CIT (2023) 457 ITR 263 (SC) wherein the issue of ‘privity of mutuality’ is discussed, the Ld. CIT(A)/NFAC upheld the decision of the Ld. AO that interest income earned from cooperative banks is not eligible for deduction under section 80P of the Act by observing as under: “5.1 in the light of the above discussions, it is held that once the surplus fund is removed from…

Shree Datta Nagari Sahakari Pat Sanstha, Sangli vs. ITO Ward-5, Sangli

In the result, both the appeals of the assessee for AY 2018-19 (ITA

ITA 625/PUN/2025[2020-21]Status: DisposedITAT Pune22 Sept 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sarang S. GudhateFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 142(1)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Latur vs. Income Tax Officer- Ward 1 -Latur, Latur

In the result, the appeal of the assessee is allowed

ITA 671/PUN/2025[2020-21]Status: DisposedITAT Pune09 Sept 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.670 & 671/Pun/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Bidar Road, Near Mahatma Gandhi Udyan, Udgir, Latur-413517 Pan: Aabam7649H अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-1, Latur Vs. प्रत्यर्थी / Respondent Miss Sailee Gujarathi (Virtual) Shri Ramnath P. Murkunde 02-07-2025 09-09-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Both Dated 10.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To

For Appellant: Department byFor Respondent: Date of hearing

Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.670 & 671/PUN/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Bidar Road, Near Mahatma Gandhi Udyan, Udgir, Latur-413517 PAN: AABAM7649H अपीलार्थी / Appellant Assessee by : Department by : Date of hearing : Date of Pronouncement : ITO, Ward-1, Latur Vs. प्रत्यर्थी / Respondent Miss Sailee Gujarathi (Virtual) Shri Ramnath P. Murkunde 02-07-2025 09-09-2025 आ…

Essar Communications Limited, Mauritius vs. ACIT, Circle-1 (2)(2), New Delhi

ITA 340/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG

Section 250Section 253Section 6(3)

…. 127. Therefore, the single-line observation in Mafatlal that the phrase 'material resources of the community' used in Article 39(b) includes privately owned resources was obiter dicta and is not binding on this Court. 13. In Secunderabad Club v. CIT, (2023) 457 ITR 263, .The Hon'ble Supreme Court held as follows: 20. As against the ratio decidendi of a judgment, an obiter dictum is an observation by a court on a legal question which may not be necessary for the decision pronounced by the court. However. the obiter dictum of the Supreme Court is binding under article i 41 to the extent of the observations on poi…

Indian Chamber of Commerce, Kolkata vs. DCIT, Cir-1(1), (Exemption), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजपाल यादव, उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri RajpalYadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 933 & 934/Kol/2023 Assessment Years : 2013-14 & 2014-15 Indian Chamber of Commerce Vs. DCIT, Circle-1(1), Exemption, Kolkata (PAN: AAATI 1141 G) Appellant / (अपीलाथ!) Respondent / ("#यथ!) Date of Hearing / सुनवाई 06.11.2023 क& 'त(थ Date of Pronouncement/ 22.12.2023 आदेश उ*घोषणा क& 'त(थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Lat…

Indian Chamber of Commerce., Kolkata vs. DCIT, Cir-1(1), (Exemption), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजपाल यादव, उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri RajpalYadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 933 & 934/Kol/2023 Assessment Years : 2013-14 & 2014-15 Indian Chamber of Commerce Vs. DCIT, Circle-1(1), Exemption, Kolkata (PAN: AAATI 1141 G) Appellant / (अपीलाथ!) Respondent / ("#यथ!) Date of Hearing / सुनवाई 06.12.2023 क& 'त(थ Date of Pronouncement/ 22.12.2023 आदेश उ*घोषणा क& 'त(थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Lat…