Shree Bhanushali Mitra Mandal Trust v. ITO

68 Taxmann.com 250Income Tax Appellate Tribunal2016#3936 most cited

What is Shree Bhanushali Mitra Mandal Trust v. ITO authority for?

The ITAT Ahmedabad Bench, in the case of Shree Bhanushali Mitra Mandal Trust v/s Income-Tax Officer, confirmed that a retrospective amendment applied to the appellant's case.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Shree Bhanushali Mitra Mandal Trust v ITO · 68 Taxmann.com 250 · ITAT Ahmedabad · retrospective amendment · section 12A · section 11 · exemption

Sections most often in play

Section 11Section 12ASection 12AASection 143(3)Section 12Section 12ABSection 142(1)Section 10

Issues it is cited on

section 12a(2)registration under section 12asection 12aasection 12asection 12section 11condonation of delaysection 143(2)nfacsection 147section 14section 143(3)

Judgments citing Shree Bhanushali Mitra Mandal Trust v. ITO

Agricultural Market Committee, Nizamabad vs. Income Tax Officer, Ward-2, Nizamabad

In the result the assessee appeal in ITA No

ITA 403/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Agricultural Market Committee, Nirmal vs. Income Tax Officer, Ward-1, Nirmal

In the result the assessee appeal in ITA No

ITA 398/HYD/2019[2006-07]Status: DisposedITAT Hyderabad29 May 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Agricultural Market Committee, Nirmal vs. Income Tax Officer, Ward-1, Nirmal

In the result the assessee appeal in ITA No

ITA 397/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Agricultural Market Committee, Nirmal vs. Income Tax Officer, Ward-1, Nirmal

In the result the assessee appeal in ITA No

ITA 396/HYD/2019[2004-05]Status: DisposedITAT Hyderabad29 May 2019AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Agricultural Market Committee, Nirmal vs. Income Tax Officer, Ward-1, Nirmal

In the result the assessee appeal in ITA No

ITA 395/HYD/2019[2003-04]Status: DisposedITAT Hyderabad29 May 2019AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Agricultural Market Committee, Nizamabad vs. Income Tax Officer, Ward-2, Nizamabad

In the result the assessee appeal in ITA No

ITA 394/HYD/2019[2005-06]Status: DisposedITAT Hyderabad29 May 2019AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Shri Nilanjan Dey, DR
Section 10(20)Section 11Section 12ASection 143(3)Section 148Section 234BSection 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, PAN: AAALA 0787 C Hyderabad. (Appellant) (Respondent) ITA No.395 to 398/Hyd/2019 Assessment Years: 2003-04 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Khanapur. Ward-1, PAN: AACTA 4398 K Nirmal. (Appellant) (Respondent) ITA No.403 & 404/Hyd/2019 Assessment Years: 2005-06 to 2006-07 Agricultural Market Vs. Income Tax Officer, Committee, Madnoo…

Shree Sanatan Ashram Charitable Trust, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2 (4), Amreli

In the result, the appeal of the assessee is allowed

ITA 178/RJT/2016[2011-12]Status: DisposedITAT Rajkot11 Mar 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

For Appellant: None (Written submission)For Respondent: Shri Praveen Verma, Sr.DR
Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJTS 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : None (Written submission) ""यथ" क" ओर से/Respondent by: Shri Praveen Verma, Sr.DR 27/02/2019 सुनवाई क" तार"…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- C.I.T.-XVII, Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- J.C.I.T., Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) For the Appellant : Shri J.P. Khaitan, Sr. Counsel of Assessee For the Respondent : Shri Anand R. Baiwar, CIT Date of Hearing : 09.0…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 723/KOL/2013[2006-07]Status: DisposedITAT Kolkata18 Aug 2017AY 2006-07

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- C.I.T.-XVII, Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- J.C.I.T., Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) For the Appellant : Shri J.P. Khaitan, Sr. Counsel of Assessee For the Respondent : Shri Anand R. Baiwar, CIT Date of Hearing : 09.0…

ITO (Exemption), Jaipur vs. Shri Rampal Wale Hunmanji Devalay Trust, Jaipur

In the result, appeal of the Revenue in ITA No

ITA 1095/JPR/2016[2012-13]Status: DisposedITAT Jaipur31 May 2017AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.”

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Shri R.A. Verma (ACIT) fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 148

…of the appellant is covered with the above said retrospective amendment. For such purpose he has put reliance on the case decided by the Hon'ble ITAT, Ahmedabad SMC Bench in the case of Shree Bhanushali Mitra Mandal Trust v/s Income-Tax Officer, Ward-3, Vapi (68 Taxmann.com 250) vide order dated 22.02.2016 and on the case decided by the Hon'ble Cochin Bench of ITAT in the case of SNDP Yogam v/s ADIT (Exemption) (68 Taxmann.com 152) wherein such view has been upheld. In my view the contention of the Ld. AR deserves to be allowed and hence the ground of appeal is decided in favour of the appellant.” 6.1 From the a…