St.Jude’s Convent School v. ACIT

164 ITD 594Income Tax Appellate Tribunal2017#16899 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2020.

Judgments citing St.Jude’s Convent School v. ACIT

NA vs. Ari Malesar Behdin Anjuman, Navsari

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

…emption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 8 of 14 1-10-2014 were to be given a retrospective effect, or not, had already deliberated upon and adjudicated by this Tribunal in bunch matters of St. Jude's Convent School v. Asstt. CIT [2017] 164 ITD 594/77 taxmann.com 173 (Asr.). [Para 7] ■ After giving a thoughtful consideration to the aforesaid observations of the Tribunal and persuaded to be in agreement with the view taken therein. There is no reason to take a different view, thus, the first proviso of section 12A(2) as had been made available on the statute vide the Finance (No. 2) 'Act', 2…

Diamond Expoters Association Ltd, Mumbai vs. ITO WD (E) 1(2), Mumbai

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

ITA 1286/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Jan 2019AY 2012-13

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 1286/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Chetan Karia, ARFor Respondent: Shri B. Jayakumar, DR
Section 11Section 12ASection 143(3)

…upon the decision of the Coordinate Benches of ITAT in the case of Sree Sree Ramkrishna Samity Vs. DCIT (ITAT Kolkata in ITA No. 1680 to 1685/2012), SNDP Yogam Vrs. ACIT (ITAT Cochin in ITA No. 503-506 & 569/2014), St. Judge’s Convent School Vrs. ACIT (2017) 164 ITD 594/77 taxmann.com 173(Amritsar Trib) and Shyam Mandir Committee Vrs. ACIT (ITAT Jaipur in ITA No. 651/JP/2013). 11. On the other hand, Ld. DR relied upon the orders passed by the revenue authorities. 10 I.T.A. No. 1286/Mum/2016 M/s Diamond Exporters Association Ltd. 12. After having heard the counsels for both the parties at length and from the rec…

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…BDT Gyan Sagar Society Circular-1 dated 21.1.2015 and also referred to following judgments mentioned in synopsis. (a) SNDP Yogam (2016) 68 taxmann.com 152 (Cochin) (b) Punjab Education Society (2018) 168 ITD 109 (Asr.) (c) St. Jude Convent Schools (2017) 164 ITD 594 (Asr.) (d) CIT vs Society for Promotion of Education, Allahabad (2017) 67 taxmann.com 264 (Supreme Court) and (e ) CIT Vs Sahitya Sadawart Samiti Jaipur (2017) 88 taxmann.com 703 (Raj). 6. Further referring to the income earned from running the hostel he submitted that the quantum of income from hostel is very less in comparison to the reven…

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

….) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decision of Amritsar Tribunal in the case of St.Jude’s Convent School vs ACIT reported in (2017) 164 ITD 594 (Amritsar-Trib.) dated 26.9.2016. 9. We find that this tribunal in the case of Sree Sree Ramakrishna Samity vs DCIT reported in (2016) 156 ITD 646 (Kolkata –Trib.) dated 9.10.2015 had held as under:- 6.2 We find that the objects of the assessee society are charitable in nature within the meaning of section 2(15) of the Act on which fact there is…

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

….) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decision of Amritsar Tribunal in the case of St.Jude’s Convent School vs ACIT reported in (2017) 164 ITD 594 (Amritsar-Trib.) dated 26.9.2016. 9. We find that this tribunal in the case of Sree Sree Ramakrishna Samity vs DCIT reported in (2016) 156 ITD 646 (Kolkata –Trib.) dated 9.10.2015 had held as under:- 6.2 We find that the objects of the assessee society are charitable in nature within the meaning of section 2(15) of the Act on which fact there is…

St.Jude’s Convent School v. ACIT (164 ITD 594) — Cited in 5 Judgments | BharatTax