Telecommunication Employees Cooperative Society Ltd. v. ITO

111 Taxmann.com 28High Court2019#11117 most cited
10

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

Also reported as

302 ITR 243

Sections most often in play

Section 10(23C)Section 11Section 11(2)Section 11(5)Section 144Section 147Section 253(5)Section 271(1)(c)

Issues it is cited on

section 253(1)(a)section 246a(1)(a)section 40a(ia)section 251(1)section 251(1)(a)section 251section 250(6)speaking ordercommissioner (appeals)section 25section 153asection 132

Judgments citing Telecommunication Employees Cooperative Society Ltd. v. ITO

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTREAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. : 034 to 039/NAG/2023 Assessment Year : 2010-11 to 2012-13 & 2015-16 to 2017-18 M/s Concrete Developers 151/152, Anjali Apartment, Gandhi Nagar, Nagpur-440010 PAN: AAAFC6294L . . . . . . . अपीलार्थी / Appellant बनाम / V/s Asstt. Commissioner of Income Tax Central Circle-1(3), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kapil Hirani [‘Ld. AR’] Revenue by : Mr KC Kanojiya…

SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 160/JODH/2019[2009-10]Status: DisposedITAT Jodhpur17 Jul 2023AY 2009-10

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

Section 154Section 250(6)

…eema Pandi vs. ITO. Jodhpur order dated 8.10.2012 in Suresh Kabra do not hold the field as the decisions were without considering the binding decision of the Supreme Court. Further, the High Court of Gauhati in the case of Rajendra Prasad Borah v. ITAT [2008] 302 ITR 243/174 Taxman 568 has categorically held Rule 24 of the ITAT Rules 1963 as it stands, per se does not empower the Tribunal to dismiss an appeal for default in the absence of the appellant. iii). That considering the provisions of section 250(6) as upheld by the Supreme Court decision in CIT v. S. Chenniappa Mudaliar [1969] 74 ITR 41 the order of th…

AVADH MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2026/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Jun 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 142(1)Section 144(1)Section 254(1)

…ndate of Section 254(1) of the Act is to dispose off the appeal on the merit even in the absence of the assessee. The Ld. Counsel for the assessee also referred to the decision of Hon’ble Gauhati High Court in the case of Rajendra Prasad Borah vs. ITAT [2008] 302 ITR 243 (Gau) interpreting the Rule 24 of the Income Tax appellate Tribunal Rules, 1963 in which it was held that the Tribunal has no empower to dismiss the appeal for default of the assessee to appear on the strength of ratio laid down by Hon’ble Apex Court in the case of CIT vs. S. Cheniappa Mudaliar (supra). 3. The Ld. D.R. on the other hand objected…