United Christmas Celebrations Committee Charitable Trust v. ITO

80 Taxmann.com 173High Court2017#18816 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 154Section 250(6)Section 11Section 11(1A)Section 12ASection 54

Judgments citing United Christmas Celebrations Committee Charitable Trust v. ITO

INDIUM SOFTWARE (INDIA) PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 847/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Girish Kumar, Advocate for Mr. S. Sridhar, AdvocateFor Respondent: Mr. Gautham S. Mukundan
Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.847/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s. Indium Software (India) Pvt. The DCIT, Ltd., Corporate Cirlce-1(1), No.64 (Old No.143), Chennai. Ganesh Chambers, Eldams Road, Teynampet, Chennai-600 018. [PAN: AAACI 6333 F ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Girish Kumar, Advocate for Mr…

ST. THOMAS HOSPITAL & LEPROSY CENTRE SOCIETY,,TIRUVANNAMALAI vs. ITO, EXEMPTION WARD-3,, CHENNAI

In the result, appeal filed by the assessee is allowed for statistical

ITA 843/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Jun 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr.Gautham S. Mukundan
Section 11Section 12ASection 143(1)Section 154Section 54

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.843/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 v. St. Thomas Hospital & Leprosy The ITO (Exemptions), Centre Society, Ward-3, 1, Polur Road, Chettupattu, Chennai. Tiruvannamalai District-606 801. [PAN: AABTS 4946 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.P.M.Kathir, Advocate ""यथ" क" ओर से /Respond…

THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)

In the result, the appeal of assessee is allowed

ITA 15/BIL/2017[2013-14]Status: DisposedITAT Raipur21 Sept 2022AY 2013-14
For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 10Section 253

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.15/RPR/2017 (ननधाारण वषा / Assessment Year :NA) The Radiant Way School, Vs CCIT, Raipur C/o Shree Mangal Dube Memorial Education Society, Pt. Ravishankar University Campus Raipur PAN No. : AAMTS 3251 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Abhishek Mahawar, CA राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR सुनिाई…

M/S EMBASSY CHARITABLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, both the appeals are allowed

ITA 111/BANG/2019[2018-19]Status: DisposedITAT Bangalore15 Mar 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri S. Venkatram, CAFor Respondent: Shri C. Sundara Rao, CIT(DR)
Section 12ASection 253Section 80GSection 80G(5)(vi)

…Assessee. Under similar circumstances, delay in filing appeal was condoned by the Hon’ble Madras High Court in the case of United Christmas Celebrations Committee Charitable Trust Vs. ITO (2017) 83 taxmann.com 293 (Madras) & Hosanna Ministries Vs. ITO (2017) 80 Taxmann.com 173 (Madras). We are of the view that the delay in filling the appeal is not deliberate or wanton, but due to bona fide circumstances set out above. We therefore condone the delay in filing the appeals. 4. First we shall take up for consideration ITA No.111/Bang/2019, appeal of the Assessee against refusal of registration u/s.12AA of the Act.…

M/S EMBASSY CHARITABLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, both the appeals are allowed

ITA 110/BANG/2019[2018-19]Status: DisposedITAT Bangalore15 Mar 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri S. Venkatram, CAFor Respondent: Shri C. Sundara Rao, CIT(DR)
Section 12ASection 253Section 80GSection 80G(5)(vi)

…Assessee. Under similar circumstances, delay in filing appeal was condoned by the Hon’ble Madras High Court in the case of United Christmas Celebrations Committee Charitable Trust Vs. ITO (2017) 83 taxmann.com 293 (Madras) & Hosanna Ministries Vs. ITO (2017) 80 Taxmann.com 173 (Madras). We are of the view that the delay in filling the appeal is not deliberate or wanton, but due to bona fide circumstances set out above. We therefore condone the delay in filing the appeals. 4. First we shall take up for consideration ITA No.111/Bang/2019, appeal of the Assessee against refusal of registration u/s.12AA of the Act.…