Watco v. CIT (Exemption)

198 ITD 658Income Tax Appellate Tribunal#17100 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Judgments citing Watco v. CIT (Exemption)

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

…by the Hon’ble Supreme Court. P a g e 8 | 16 ITA Nos.324 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 9. Coming to the issue as to whether the assessee is a State, the Co- ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption), 198 ITD 658 (ctk) while adjudicating the similar issue, laid down the principles on which the assessee can be considered as ‘State’. The observations of the Bench are as under: “8. It is further submitted by the Ld AR that, Ld CIT(E) has not appreciated the facts of the case correctly and held that the object of the appellant are in the nature of business/c…

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

…by the Hon’ble Supreme Court. P a g e 8 | 16 ITA Nos.324 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 9. Coming to the issue as to whether the assessee is a State, the Co- ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption), 198 ITD 658 (ctk) while adjudicating the similar issue, laid down the principles on which the assessee can be considered as ‘State’. The observations of the Bench are as under: “8. It is further submitted by the Ld AR that, Ld CIT(E) has not appreciated the facts of the case correctly and held that the object of the appellant are in the nature of business/c…

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

…by the Hon’ble Supreme Court. P a g e 8 | 16 ITA Nos.324 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 9. Coming to the issue as to whether the assessee is a State, the Co- ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption), 198 ITD 658 (ctk) while adjudicating the similar issue, laid down the principles on which the assessee can be considered as ‘State’. The observations of the Bench are as under: “8. It is further submitted by the Ld AR that, Ld CIT(E) has not appreciated the facts of the case correctly and held that the object of the appellant are in the nature of business/c…

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

…by the Hon’ble Supreme Court. P a g e 8 | 16 ITA Nos.324 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 9. Coming to the issue as to whether the assessee is a State, the Co- ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption), 198 ITD 658 (ctk) while adjudicating the similar issue, laid down the principles on which the assessee can be considered as ‘State’. The observations of the Bench are as under: “8. It is further submitted by the Ld AR that, Ld CIT(E) has not appreciated the facts of the case correctly and held that the object of the appellant are in the nature of business/c…

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

…by the Hon’ble Supreme Court. P a g e 8 | 16 ITA Nos.324 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 9. Coming to the issue as to whether the assessee is a State, the Co- ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption), 198 ITD 658 (ctk) while adjudicating the similar issue, laid down the principles on which the assessee can be considered as ‘State’. The observations of the Bench are as under: “8. It is further submitted by the Ld AR that, Ld CIT(E) has not appreciated the facts of the case correctly and held that the object of the appellant are in the nature of business/c…

Watco v. CIT (Exemption) (198 ITD 658) — Cited in 5 Judgments | BharatTax