← All Phrases

“Section 11(1)(a)”

Section References (mined)Section 11Section 11(1)(a)516 judgments

The decision most relied on for Section 11(1)(a) is Ashok Pai v. CIT (292 ITR 11), cited in 812 judgments on BharatTax.

Leading authorities on Section 11(1)(a)

Ashok Pai v. CIT
292 ITR 11 · 2007 · Supreme Court
812
citing judgments

“Concealment of particulars of income” and “furnishing inaccurate particulars of income” are two distinct offences under Section 271(1)(c) of the Income Tax Act. A penalty cannot be levied under one limb if the show cause notice or basis for penalty specifies the other, as this constitutes a complete variance in the reasons for assuming jurisdiction.

Subramanian and Anr. v. Siemens India Ltd. and Anr.
156 ITR 11 · 1985 · High Court
541
citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

CIT v. State Bank of Bikaner & Jaipur
43 Taxmann.com 411 · 2014 · High Court
524
citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

CIT v. Institute of Banking Personnel Selection
264 ITR 110 · 2003 · High Court
398
citing judgments

Depreciation is allowable on assets for which the cost has been fully allowed as an application of income under Section 11 in previous years, when computing the income of a charitable trust. Charitable trusts are also entitled to carry forward their deficit.

Redington (India) Ltd. v. Addl. CIT
77 Taxmann.com 257 · 2017 · High Court
370
citing judgments

No disallowance under Section 14A can be made in the absence of actual exempt income, as Section 14A relates to the earning of actual income, not notional or anticipated income, thereby declining to apply the CBDT Circular dated 11th May 2014 in such cases.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

Escorts Ltd. v. UOI
199 ITR 43 · 1993 · Supreme Court
267
citing judgments

A statute should not be construed to permit double deduction for the same expenditure unless specifically provided by law.

K.C. Builders & Anr. v. ACIT
265 ITR 562 · 2004 · Supreme Court
241
citing judgments

When the addition made in the assessment order, on the basis of which a penalty for concealment under section 271(1)(c) is levied, is subsequently deleted, the penalty has no basis and must be cancelled.

Judgments citing Section 11(1)(a)

Bhagwant Singh Charitable Trust, New Delhi vs. ACIT(Exemption), Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

assessee-trust on events/activities held in connection with the exhibition in Germany amounts to application of the income in accordance with section 11(1)(a). The argument put forward by the Revenue was that the expenditure, even if it is considered as application of the income, was outside India ... assessee's contention that the words 'to the extent to which such income is applied to such purposes in India' appearing to section 11(1)(a) only require that the charitable purposes should be confined to India and the application of the income of the trust to the execution

Confrere Educational Society, Noida vs. ITO (Exemption), Noida

In the result, the appeal of the assessee is allowed

ITA 4464/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharma

Section 12ASection 250Section 251Section 56

Appeal) has erred in holding that donations received by the appellant are not eligible to exemption being in violation of the provisions of section 11(1)(d) in as much as such observations have been made contrary to facts & without application of mind. 6. Without prejudice to above ... gone to the extent of holding that the benefit is only available to a ‘Trust’, because the word used in Section 11(1)(a) is that, income should be derived from the property held under the trust wholly for charitable or religious purpose. Assessee being a society

Dhyan Swamibapa Trust, Senjaldham, Tehsil : Savarkundla, Dist: Amreli vs. The ITO Exemption, Ward-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 244/RJT/2022[2015-16]Status: HeardITAT Rajkot14 Jun 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

For Appellant: Shri G.R Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11(2)Section 11(3)Section 12ASection 143(1)

income (within the meaning of section 11 and not on the 'deemed income'). Consequently, the assessee cannot accumulate deemed income either under section 11(1)(a) or 11(2) of the Act". Much as we would like to refrain from commenting upon a coordinate bench decision, we cannot help quoting

Shri 108 Gol Visha Shrimali Jain Charites Surat, Surat vs. DCIT, CPC, Bangalore

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

ITA 262/SRT/2022[2015-16]Status: DisposedITAT Surat08 Jun 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Shri 108 Gol Visha Shrimali Jain D.C.I.T., (Cpc), Charities Surat, Bangalore. Vs. Jain Wadi Bh Bhulka Bhavan School, Anand Mahal Road, Adajan, Surat-395009. Pan No. Aabts 3025 N Appellant/ Assessee Respondent/ Revenue

Section 11(1)(a)Section 12ASection 143(1)Section 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Shri 108

Narailwadi Mosque & Kabristan Trust, Mum vs. ITO (Exe), Ward-2(1), Mum

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

ITA 3161/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenarailwadi Mosque & Kabristan Trust V. Ito (Exemption) – Ward – 2(1) Piramal Chambers, Lalbaug Ground Floor 69 Sant Savta Marg Mumbai – 400 012 Low Level, Mazgaon Mumbai - 400010 Pan: Aaatn2257N (Appellant) (Respondent)

Section 11(1)(A)Section 11(2)Section 143(2)Section 143(3)Section 154Section 24

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI

DCIT(Exemp), Circle-1(1), New Delhi vs. Institute of Marketing & Management, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7074/DEL/2018[2014-15]Status: DisposedITAT Delhi24 May 2023AY 2014-15
Section 11Section 13(1)(c)Section 2(15)

I.T.A.No.7074/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND

Adhyakshya Lok Mela Amlikaran Sammittee, Rajkot vs. Income Tax Officer, Ward-1(2), Rajkot

Appeal of the assessee is partly allowed for the statistical purposes

ITA 425/RJT/2018[2010-11]Status: DisposedITAT Rajkot17 May 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R
Section 12ASection 12A(2)Section 143(3)Section 263

Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 5 effective from 25th of June 2010. Thus, the assessee was eligible for exemption under section 11(1) of the Act effective from the previous year 2010-11 corresponding to the assessment year 2011-12. However, the assessee for the year under consideration ... financial year 2008-09 corresponding to assessment year 2009-10 claimed exemption under section 11(1)(a) of the Act for an amount of ₹ 14,67,850 which was disallowed by the AO in the assessment framed under section 143(3) of the Act by stating that the registration under

Adhyakshya Lok Mela Amlikaran Sammittee, Rajkot vs. Income Tax Officer, Ward-1(2), Rajkot

Appeal of the assessee is partly allowed for the statistical purposes

ITA 424/RJT/2018[2009-10]Status: DisposedITAT Rajkot17 May 2023AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, D.R
Section 12ASection 12A(2)Section 143(3)Section 263

Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 5 effective from 25th of June 2010. Thus, the assessee was eligible for exemption under section 11(1) of the Act effective from the previous year 2010-11 corresponding to the assessment year 2011-12. However, the assessee for the year under consideration ... financial year 2008-09 corresponding to assessment year 2009-10 claimed exemption under section 11(1)(a) of the Act for an amount of ₹ 14,67,850 which was disallowed by the AO in the assessment framed under section 143(3) of the Act by stating that the registration under

DCIT, Central Circle-27, New Delhi vs. Gian Sagar Educational & Charitable Trust, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 954/DEL/2021[2016-17]Status: DisposedITAT Delhi10 May 2023AY 2016-17

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2016-17 Dcit, Vs Gian Sagar Educational & Central Circle-27, Charitable Trust, New Delhi. Ram Nagar, Banur, Patiala, Punjab – 140 601. Pan: Aaatg5827B (Applicant) (Respondent) Assessee By : Shri Ravi Pratap Mall, Advocate Revenue By : Shri Anuj Garg, Sr. Dr Date Of Hearing : 03.05.2023 Date Of Pronouncement : 10.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.954/Del/2021 For Ay 2016-17 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals)-29, New Delhi [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Appeal No.187/2018-19 Dated 17.02.2021 Against The Order Of Assessment Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 28.12.2018 By The Ld. Assessing Officer, Central Circle 27, Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Revenue Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(3)Section 40A(3)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Seth Pannalalji Dhool Chandjki Kataria Parmathik Trust, Indore vs. Them CIT (Exemption ), Bhopal

ITA 363/IND/2022[00]Status: DisposedITAT Indore08 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniseth Paannalalji Cit, Exemption Dhoolchandji Kataria Bhopal Parmarthik Trust, बनाम/ 10-13, Industrial Area, Vs. Ratlam, Madhya Pradesh (Appellant / Assessee) (Respondent / Revenue) Pan: Aafts 2492 D Assessee By Shri Rajesh Mehta & C.A. Kaide Kangsawala Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 03.05.2023 Date Of Pronouncement 08.05.2023

Section 10Section 11(2)Section 12ASection 80GSection 80G(5)(i)

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY

Maheshwari Pragati Mandal, Mumbai vs. Commissioner of Income Tax (Appeals) Income Tax Department, Mumbai

In the result, appeal filed by the assessee allowed

ITA 3225/MUM/2022[2014-15]Status: DisposedITAT Mumbai02 May 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemaheshwari Pragati Mandal V. Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre 2Nd Floor Maheshwari Bhavan Delhi Girgaon Road, Kalbadevi Mumbai-400002 Pan: Aaatm0226G (Appellant) (Respondent)

Section 11Section 12ASection 143(2)

depreciation was claimed, the entire expenditure incurred for acquisition of capital assets was treated as appli- cation of income for charitable purposes under section 11(1)(a) of the Act. The view taken by the Assessing Officer in disallowing the depreciation which was claimed under section ... that normal depreciation can be considered as a legitimate deduction in computing the real income of the assessee on general principles or under section 11(1)(a) of the Income-tax Act. The court rejected the argument on behalf of the Revenue that section 32 of the Income

Keshav Tirth Foundation, Rajkot vs. The CIT (E), Ahmedabad

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

ITA 137/RJT/2021[2018-19]Status: DisposedITAT Rajkot21 Apr 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, CIT D.R
Section 11Section 11(1)Section 11(1)(a)Section 12Section 12A

year 2019-20 corresponding to assessment year 2020-21, the assessee was not in a position to avail the benefit of exemption under section 11(1) of the Act for the assessment year 2019-20. Thus, as per the learned AR there is no dispute about the genuineness ... certificate granted under section 12AA of the Act. But the assessee merely on technical lapses has been denied the benefit of exemption under section 11(1)(a) of the Act for the assessment year 2019-20. Thus, it was prayed by the learned AR that the assessee should

Rajiv Gandhi Vidhya Pith Shiksha, Jaipur vs. ITO, Exemption W(1), Jaipur

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

ITA 234/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Apr 2023AY 2016-17

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

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234B

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Shri Maheshwari Jankaiyan Trust, Indore vs. The CIT Exemption, Bhopal

In the result, the appeal filed by the Assessee is allowed

ITA 123/IND/2022[2017-18]Status: DisposedITAT Indore17 Apr 2023AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 11(1)(a)Section 12ASection 2(15)Section 263Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member

DCIT (E) Circle-1(1), New Delhi vs. Guru Gobind Singh Indraprastha University, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 626/DEL/2020[2016-17]Status: DisposedITAT Delhi11 Apr 2023AY 2016-17

Bench: Smt. Diva Singhdr. B. R. R. Kumar

For Appellant: Sh. Deepak Suneja, CAFor Respondent: Sh. Ram Krishan Meena, Sr. DR
Section 11(1)(a)

made is to be allowed while computing the income available to the trust for application to charitable purposes in India in accordance with section 11(1)(a). 8. Reliance is being placed on the judgment of Hon’ble High Court in the case of CIT vs. Trustees of H.E.H ... shown as liabilities in the balance sheet. These facts and circumstances would constitute application of funds for charitable purposes within the meaning of section 11(1)(a). 9. In view of the discussion above, it is held that provision for gratuity and leave encashment are allowable as application of income

ACIT, Circle (Exemption), Jodhpur vs. M/S. Vidya Bhawan Society, Udaipur

In the result, the appeal filed by the Revenue is dismissed

ITA 325/JODH/2019[ 2014-15]Status: DisposedITAT Jodhpur24 Mar 2023

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 143(3)

determining twenty five per cent to be accumulated. When it is established that trust is entitled to full benefit of exemption under section 11(1), the said trust is to get the benefit of twenty five per cent and this twenty five per cent has to be understood as income ... trust under the relevant head of section 11(1). In other words, income that is not to be included for the purpose of computing the total income would be the amount expended for purposes of trust in India. As per the statutory language of the section 11(1

Late Smt. Shanti Devi, Hisar vs. CIT, Hisar

In the result, the appeal of the assessee is allowed

ITA 5074/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Mar 2023AY 2008-09

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 5074/Del/2012 (A.Y. 2008-09) Ashwani Kumar, Legal Heir Cit, Of Late Smt. Shanti Devi, Vs. Hissar, 14, Urban Estate-Ii, Haryana. Hissar, Haryana. ( Respondent ) Pan No. Anpmd9735C ( Appellant )

For Appellant: Shri Satish Khosla, Adv.; &For Respondent: Shri H. K. Choudhary, [CIT] - D. R
Section 143(1)Section 154Section 263

rectified by the assessee ought to have been rectified by the Revenue authorities. Accordingly, we direct the AO to allow accumulation under section 11(1)(a) of the Act as claimed by the assessee in the application under section 154 of the Act.” 10. In view of the above discussion

Shri Prabhas Patan Jain Swetambermurti Pujak Sangh, Rajkot vs. The Income Tax Officer (Exemption), Ward-2, Rajkot

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 216/RJT/2019[2016-17]Status: DisposedITAT Rajkot22 Feb 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

11(3) of the Act amounting to " 39,04,142/- on the ground that the same cannot be subject to provisions of section 11(1)(a) of the Act. The basic contention of the AO was that the assessee has already claimed deduction of the said deemed income ... 377/Rjt/2018 & 216/Rjt/2019 A.Y. 2015-16 & 2016-17 Page No 4 Shri Prabhas Patan Jain Swetambermurti Pujak Sangh vs. ITO eligible for deduction under section 11(1)(a) of the Act would tantamount to double deduction. 5. The assessee filed appeal against the order before Ld. CIT(Appeals), who dismissed

Shri Prabhas Patan Jain Swetambermurti Pujak Sangh, Rajkot vs. The Income Tax Officer (Exemption), Ward-2, Rajkot

In the result, the appeal of the assessee is dismissed for assessment year 2016-17

ITA 377/RJT/2018[2015-16]Status: DisposedITAT Rajkot22 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 250

11(3) of the Act amounting to " 39,04,142/- on the ground that the same cannot be subject to provisions of section 11(1)(a) of the Act. The basic contention of the AO was that the assessee has already claimed deduction of the said deemed income ... 377/Rjt/2018 & 216/Rjt/2019 A.Y. 2015-16 & 2016-17 Page No 4 Shri Prabhas Patan Jain Swetambermurti Pujak Sangh vs. ITO eligible for deduction under section 11(1)(a) of the Act would tantamount to double deduction. 5. The assessee filed appeal against the order before Ld. CIT(Appeals), who dismissed

Idara Auqaf Aslamia Trust, Jammu & Kasahmir vs. Income Tax Officer Ward Anantnag, Jammu and Kashmir

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

ITA 261/ASR/2018[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 139Section 143(3)Section 234ASection 234BSection 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE