Similarly, in Institute of Chartered Accountants of India v. DGIT (Exemptions)

35 Taxmann.com 140High Court2013#4507 most cited

What is Similarly, in Institute of Chartered Accountants of India v. DGIT (Exemptions) authority for?

The Delhi High Court established that the proviso to section 2(15) of the Income Tax Act, which deals with the advancement of general public utility, is governed by a set of legal propositions laid down in specific cases. This case is cited alongside others to interpret and apply these propositions.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

Institute of Chartered Accountants of India v DGIT · ICAI v DIT · 35 Taxmann.com 140 · proviso to section 2(15) · advancement of general public utility · charitable purpose · Section 2(15) · exemptions

Issues it is cited on

section 4(3)section 205section 36(1)(v)advancement of general public utilitysection 10(23c)(iv)section 52proviso to section 2(15)mlisection 10(23c)section 2(15)put to usesection 40a(3)

Judgments citing Similarly, in Institute of Chartered Accountants of India v. DGIT (Exemptions)

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E)2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 511/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jul 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Pransukhlal Mafatlal Hindu Vs. Ito (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 Pan/Gir No.Aaatt9571H Appellant) .. Respondent)

Section 11Section 12ASection 13Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM The Pransukhlal Mafatlal Hindu Vs. ITO (Exemp)-2(4) Swimming Bath & Boat Club Trust, Mumbai Netaji Subhash Road Chowpatty, Mumbai-400007 PAN/GIR No.AAATT9571H Appellant) .. Respondent) Assessee by Shri Nishant Thakkar Revenue by Shri V. Justin Date of Hearing 23/07/2018 Date of Pronouncement 30/07/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 1, Mumbai dated 02/11/2016 for A.Y.2012-13 in the matter of order passed u/s.143(3) of the I…

M/S Chandigarh Lawn Tennis Association, Chandigarh vs. ITO (Exemptions), Chandigarh

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The ITO (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh PAN No. AAATC4943J (Appellant) (Respondent) Appellant by : Sh. Y.K. Sud, CA Respondent by : Smt. Chanderkanta, Addl. CIT (on 22.3.2018) & Sh.Yoginder Mittal, Sr. DR (on 13.7.2018) Date of Hearing : 22.03.2018 & 13.7.2018 Date of Pronouncement : 26.07.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred b…

The Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1039/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 11Section 12ASection 143(2)Section 2

…1 Pransukhlal Mafatlal Hindu Swimming Bath & Boat Club Trust IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri Mahavir Singh (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.1039 & 1040/Mum/2016 (Assessment years: 2010-11 & 2011-12) & The Pransukhlal Mafatlal vs ITO (Eemp.).II(1), MumbaI Hindu Swimming Bath & Boat Club Trust, Netaji Subhash Road, Chowpatty, Mumbai-7 PAN : AAATT9571H Appellant by Shri Percy Pardiwala / Nishant Thakkar / Ms. Jasmin Amalsadvala Revenue by Shri Rajat Mittal Date of hearing 12-03-2018 Date of pronouncement 21-03-2018 O R D E R Per G Ma…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

ADIT (E), New Delhi vs. M/S Apparel Export Promotion Council, New Delhi

In the result the both appeals of the Revenue are dismissed

ITA 645/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Mar 2016AY 2009-10

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…el/15 A.Y. 2010-11 Apparel Export Promotion Council, New Delhi Delhi High Court has in the following cases laid down the positions of law that governs the proviso to section to 2(15) of the Act. i. GIS vs. DCIT (Del) 360 ITR 138 (Del.) ii. ICAI vs. DIT (Del.) 35 Taxmann.com 140 iii. India Trade Promotion vs. DGIT (E) 2015 (53 taxmann.com 404 (Del.) Applying the propositions laid down in all these cases to the facts of this case we uphold the order of the Ld.CIT(A) on this issue. Thus we uphold the findings of the First Appellate Authority and dismiss this ground. 7. On the grievance of the revenue on ground No.…

Sh. Dhruv Gupta, New Delhi vs. ACIT, New Delhi

In the result the both appeals of the Revenue are dismissed

ITA 549/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Mar 2016AY 2008-09

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…el/15 A.Y. 2010-11 Apparel Export Promotion Council, New Delhi Delhi High Court has in the following cases laid down the positions of law that governs the proviso to section to 2(15) of the Act. i. GIS vs. DCIT (Del) 360 ITR 138 (Del.) ii. ICAI vs. DIT (Del.) 35 Taxmann.com 140 iii. India Trade Promotion vs. DGIT (E) 2015 (53 taxmann.com 404 (Del.) Applying the propositions laid down in all these cases to the facts of this case we uphold the order of the Ld.CIT(A) on this issue. Thus we uphold the findings of the First Appellate Authority and dismiss this ground. 7. On the grievance of the revenue on ground No.…