Trust (2013) 28 ITR (Trib) 161 (Agra) (Trib). 4. Indian Society of Anaesthesiologists v. ITO

32 ITR (Trib) 152Income Tax Appellate Tribunal2014#24456 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2017.

Judgments citing Trust (2013) 28 ITR (Trib) 161 (Agra) (Trib). 4. Indian Society of Anaesthesiologists v. ITO

M/S.Santhwanan, Trichur vs. The ITO, Cochin

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

ITA 199/COCH/2017[2012-13]Status: DisposedITAT Cochin29 Aug 2017AY 2012-13

Bench: S/Shri George George K., Jm & Manjunatha G. Am

Section 11Section 11(1)Section 11(2)Section 12ASection 143(2)Section 143(3)Section 263

…D.C.Mills Pvt. Limited (387 ITR 64) (Ker). 2. In similar situations and contributions have been treated as corpus donations in the Cases of DIT(Exemptions) Vs Sri Ramakrishna Seva Ashrama (357 ITR 731) (Kar) Society of Anesthesiologist Vs. Income Tax Officer 32 ITR (Trib) 152 and DIT(Exemtpion), Ahmedabad Vs. N.H. Kapadia Educational Trust 136 ITD 111(Ahad). 3 3. The assessee does not have absolute control over marriage fund to utilize the same in any manner as deem fit. Hence the same is to be treated as corpus donations. 4. As per records available donation of 25,00,000 from arch diocese of Trichur was made…

Shree Jain Swetamber Deharshar Upshraya Trust, Thane vs. Asst CIT Palghar Circle, Palghar

The appeal of the assessee is partly allowed

ITA 264/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri N.K.Pradhanassessment Year: 2011-12 Shree Jain Swetamber Acit, Palghar Circle, Deharshar Upshraya Trust Palghar बनाम/ C/O. Anoopchandji Karnava, T Vs. Main Road, Dahanu Town Dahanu Road, Dist: Thane ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaets4024L

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 164Section 164(2)

…rector Income Tax v. Smt. Basanti Devi & Shri Chakhan Lal Garg Education Trust, ITA No. 927/2009 date 23.9.2009, Delhi Tribunal. 3. ITO v. Gudiya Granth Anuved Trust (2013) 28 ITR (Trib) 161 (Agra) (Trib). 4. Indian Society of Anaesthesiologists v. ITO (2014) 32 ITR (Trib) 152 (Chennai Trib). 5. ITO v. Vokkaligara Sangha (2015) 44 CCH 509 (Bang) (Trib) 6. Shri Shankar Bhagwan Estate v. ITO (1997) 61 ITD 196 (Cal. Trib). The assessee contended that the corpus donations cannot be brought to tax and also the ld. CIT(A) directed the A.O. to bring these income to tax at the normal rate and not maximum marginal rate a…

Chandraprabhu Swetamber Jain Mandir Upshraya, Dhanu vs. Asst CIT Palghar Circle, Palghar

In the result, the appeal of the Revenue is dismissed

ITA 230/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Vishwas S. Jadhav,Sr

Section 10Section 11Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 164(2)Section 167B(1)Section 2(24)(iia)