Smt. Sapna Sanjay Raisoni v. ITO

70 Taxmann.com 7Reported decision2016#7996 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(20)Section 10(20A)Section 10(46)Section 10(46A)Section 250Section 40A(3)Section 12Section 12A

Issues it is cited on

section 24asection 10(20a)public servantsection 10(20)section 10(46)section 39section 38section 74section 73mlisection 21section 33

Judgments citing Smt. Sapna Sanjay Raisoni v. ITO

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

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

ITA 950/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 949 & 950/JPR/2025 (A. Ys. 2015-16 & 2016-17) Urban Improvement Trust, In-front of Circuit House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi d…

UNIT IMPROVEMENT TRUST, BHARATPUR,BHARATPUR vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR, JAIPUR

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

ITA 949/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 949 & 950/JPR/2025 (A. Ys. 2015-16 & 2016-17) Urban Improvement Trust, In-front of Circuit House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi d…

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 811/JPR/2024[AY 2016-17]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 794 to 797/JPR/2024 (A.Ys. 2006-07, 2007-08, 2009-10 & 2016-17) DCIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 731, 773, 774, 803, 811, 812, 813, /JP…

ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 717/JPR/2024[2008-09]Status: DisposedITAT Jaipur11 Aug 2025AY 2008-09

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 794 to 797/JPR/2024 (A.Ys. 2006-07, 2007-08, 2009-10 & 2016-17) DCIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 731, 773, 774, 803, 811, 812, 813, /JP…

PANICHIKANDY MOHANDASAN,KASARGOD vs. ACIT, CIRCLE-1,KANNUR RANGE, KANNUR

In the result, appeal of the assessee is partly allowed

ITA 605/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Apr 2025AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 605 /Coch/2024 Assessment Year: 2015-16 Panichikandy Mohandasan .......... Appellant Kanhangad, Hosdurg, Kasargod 671315 [PAN: ADVPM0383N] vs. Asst. Commissioner of Income Tax .......... Respondent Circle - 1, Kannur Appellant by: Shri Arun Raj S., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 07.04.2025 Date of Pronouncement: 09.04.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centr…

SWASTHA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 328/CTK/2023[2007-08]Status: HeardITAT Cuttack06 Jun 2024AY 2007-08

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 327/CTK/2023[2006-07]Status: HeardITAT Cuttack06 Jun 2024AY 2006-07

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 326/CTK/2023[2005-06]Status: HeardITAT Cuttack06 Jun 2024AY 2005-06

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 325/CTK/2023[2004-05]Status: HeardITAT Cuttack06 Jun 2024AY 2004-05

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

SWASTHYA BIKASH SAMITI SCB MIDICAL COLLEGE HOSPITAL,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 324/CTK/2023[2003-04]Status: HeardITAT Cuttack06 Jun 2024AY 2003-04

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

DY COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI vs. MAHARASHTRA LABOUR WELFARE BOARD, MUMBAI

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 138/MUM/2023[2010-11]Status: DisposedITAT Mumbai25 Sept 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Dy. Commissioner of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 PAN: AAAAM3255A ..... Respondent CO No. 33/Mum/2023 (Arising out of ITA No. 137/Mum/2023 (A.Y.2008-09) & CO No. 34/Mum/2023 (Arising out of ITA No. 138/Mum/2023 (A.Y.2010-11) Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 PAN: AA…

DY COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI vs. MAHARASHTRA LABOUR WELFARE BOARD GIRNI KAMGAR, MUMBAI

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 137/MUM/2023[2008-09]Status: DisposedITAT Mumbai25 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Dy. Commissioner of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 PAN: AAAAM3255A ..... Respondent CO No. 33/Mum/2023 (Arising out of ITA No. 137/Mum/2023 (A.Y.2008-09) & CO No. 34/Mum/2023 (Arising out of ITA No. 138/Mum/2023 (A.Y.2010-11) Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 PAN: AA…

M/S. UNITED SALT WORKS,BHARUCH vs. ITO, WARD 1(3), BHARUCH

In the result, the grounds of appeal raised by assessee

ITA 208/SRT/2020[2014-15]Status: DisposedITAT Surat28 Sept 2022AY 2014-15

Bench: Shri Pawan Singhआ.अ.सं./Ita No.208/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) M/S United Salt Works Income Tax Officer, 9, Pruthvi Nagar, 1St Floor, Ward-1(3), 2Nd Floor, Above Vs Station Road, Bharuch- Bank Of Baroda Building, 392001 Station Road, Bharuch- Pan : Aaafu 4725 A 392001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 2(45)Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT ‘SMC BENCH’ BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.208/SRT/2020 (AY 2014-15) (Hearing in Physical Court) M/s United Salt Works Income Tax Officer, 9, Pruthvi Nagar, 1st Floor, Ward-1(3), 2nd Floor, Above Vs Station Road, Bharuch- Bank of Baroda Building, 392001 Station Road, Bharuch- PAN : AAAFU 4725 A 392001 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Sh Krutarth Desai, Advocate राज"व क" ओर से /Revenue by Sh Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 15.09.2022 उ"घोषणा…

WATCO,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result appeal of the assessee allowed

ITA 78/CTK/2021[2020-21]Status: DisposedITAT Cuttack27 Sept 2022AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiawatco, Ground Floor, Unnati Bhawan, Satyanagar, Bhubaneswar Pan No.Aabcw 7947 A ………………Assessee Versus Cit(Exemption), Hyderabad ………………..Revenue Shri B.R.Pattnaik, Ar For The Assessee Shri Suresh Shivnandan, Cit-Dr For The Revenue Date Of Hearing : 27/09/2022 Date Of Pronouncement : 27/09/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed U/S 12A Of The Income Tax Act, 1961 By The Commissioner Of Income Tax (Exemptions), Hyderabad, Dated 06.12.2019, On The Following Grounds :- 1. The Order Passed By The Learned Cit(Exemption), Hyderabad Is Capricious, Invalid, Illegal & Bad In Law. 2. The Learned Commissioner (Exemption) Erred In Rejecting Our Application For Registration U/S 12Aa Of Income Tax Act On The Ground That The Appellant Was Carrying On Activities In The Nature Of Commerce & The Object Of The Appellant Were Not To Be Treated As For Charitable Purpose U/S 2(15) Of Income Tax Act, 1961. 3. The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground.

Section 12ASection 2(15)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER WATCO, Ground Floor, Unnati Bhawan, Satyanagar, Bhubaneswar PAN No.AABCW 7947 A ………………Assessee Versus CIT(Exemption), Hyderabad ………………..Revenue Shri B.R.Pattnaik, AR for the assessee Shri Suresh Shivnandan, CIT-DR for the Revenue Date of Hearing : 27/09/2022 Date of Pronouncement : 27/09/2022 आदेश / O R D E R Per Arun Khodpia, AM : This appeal is filed by the as…

Smt. Sapna Sanjay Raisoni v. ITO (70 Taxmann.com 7) — Cited in 14 Judgments | BharatTax