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“Section 10(23)”

Section References (mined)Section 10Section 10(23)103 judgments

The decision most relied on for Section 10(23) is CIT v. Ansal Housing Finance & Leasing Co. Ltd. (354 ITR 180), cited in 208 judgments on BharatTax.

Leading authorities on Section 10(23)

CIT v. Ansal Housing Finance & Leasing Co. Ltd.
354 ITR 180 · 2013 · High Court
208
citing judgments

Annual Letting Value (ALV) of unsold stock-in-trade flats/shops held by a real estate developer can be assessed under Section 22 of the Income Tax Act, 1961, as income from house property. This approach was followed by the Assessing Officer (AO) based on this decision.

CIT v. Bar Council of Maharashtra
130 ITR 28 · 1981 · Supreme Court
74
citing judgments

An organization’s purpose qualifies as 'general public utility' under section 2(15) if its primary objective is charitable, even if it incidentally benefits a specific group or generates some profit, provided the dominant motive is not profit-making. Such an entity is eligible for exemptions under the Act.

Vivek Jain v. ACIT
337 ITR 74 · 2011 · High Court
35
citing judgments

If a property is not let out at all, notional income must be computed, and the benefit of section 23(1)(c) (vacancy allowance) cannot be extended. However, section 23(1)(c) can apply to properties let out for two or more years that remain vacant for the entire previous year.

Sole Trustee, Lok Shikshana Trust v. Cit, Mysore
1 SCC 254 · 1976 · Reported
18
citing judgments

A trust's charitable character is not lost if its activities generate profits, as long as those profits are obligated to be spent exclusively or essentially on charitable purposes. The genuineness of the charitable purpose, as demonstrated by the obligation to spend the funds, is the key test.

CIT v. Anderson Marine & Sons (P.) Ltd.
266 ITR 694 · 2004 · High Court
14
citing judgments

Revisional jurisdiction under section 263 of the Income Tax Act, 1961, cannot be exercised beyond a period of two years from the date of the order sought to be revised. This applies to orders passed under section 143(1) and issues not considered during reassessment proceedings under section 143(3)/147.

GTC Industries Ltd. v. Asstt. CIT
60 TTJ 308 · 1998 · ITAT
14
citing judgments

Denying an opportunity to cross-examine third parties does not amount to a violation of natural justice if their statements and reports are only secondary or subordinate material used to support the main addition.

ITO v. Serum Institute of India Research Foundation
169 ITD 271 · 2018 · ITAT
14
citing judgments

Corpus donations are capital receipts and are not taxable, even if the trust is not registered under section 12A/12AA of the Income-tax Act.

Director of Enforcement v. MCTM Corpn. (P) Ltd.
2 SCC 471 · 1996 · Reported
11
citing judgments

Mens rea is not an essential element for imposing a penalty for the breach of a civil obligation. The levy of penalty attaches if the provisions of law are contravened, regardless of the defaulter's guilty intention.

Judgments citing Section 10(23)

The Institute of Kidney Diseases & Research Centre, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 250/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad27 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Jignesh Parikh, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-D.R
Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 143(3)Section 154Section 263

assessee is a Govt. funded organization exiting solely for philanthropic purposes, in the instant case, the assessee is eligible for exemption under section 10(23)(iiac) of the Act and there is no prejudice caused to the Revenue in the instant facts. 5.1 On going through the records

Dy. Commissioner of Income Tax (E) -2(1), Mumbai, Cumbala Hill vs. The Gem and Jewellery Export Promotion Council, Mumbai

In the result, appeals of the revenue in ITA nos

ITA 3176/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jun 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nitesh Joshi, Adv. & Shri AshwinFor Respondent: Dr. Kishor Dhule – CIT DR
Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

meaning of the term "charitable purposes", but the dispute was in respect 172. Yet another manner of looking at the definition together with sections 10(23)and 11 is that for achieving a general public utility object, if the charity involvesitself in activities, that entail charging amounts only at cost

Dy. Commissioner of Income Tax(E)-2(1), Mumbai, Cumbala Hill vs. The Gem and Jewellery Export Promotion Council, Mumbai

In the result, appeals of the revenue in ITA nos

ITA 3175/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jun 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nitesh Joshi, Adv. & Shri Ashwin KashinathFor Respondent: Dr. Kishor Dhule – CIT DR
Section 11Section 13(8)Section 143(3)Section 144BSection 2(15)Section 250

meaning of the term "charitable purposes", but the dispute was in respect 172. Yet another manner of looking at the definition together with sections 10(23)and 11 is that for achieving a general public utility object, if the charity involvesitself in activities, that entail charging amounts only at cost

Prahar Foundation, Coimbatore vs. ACIT Exemptions, Coimbatore

ITA 314/CHNY/2024[2015-16]Status: DisposedITAT Chennai15 May 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos. 313 & 314/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16) M/S. Prahar Foundation, Vs. The Deputy Commissioner Of No.11/4, R.V.P. Complex, Income Tax (Exemptions), Ivth Cross, Bharathi Park Road, Coimbatore Saibaba Colony, Coimbatore – 641 011. [Pan: Aabtp 4191N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 : 15.05.2024 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Manu Kumar Giri () The Instant Two Appeals Filed By The Assessee Are Directed Against The Orders Dated 15.11.2021 & 12.11.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Orders Passed By The Assessing Officer (Hereinafter Referred As To As ‘The Ao’) I.E; Dcit, Exemptions Circle, Coimbatore U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Dated 15.12.2016 & 26.12.2017 For Assessment Years 2014-15 & 2015-16 Respectively. 2. The Registry Has Noted Delay Of 752 & 755 Days In Filing The Appeals. Ld. Counsel For The Assessee Has Filed Affidavit Of The Trustee Who Is Also The Secretary Of The Trust. The Said Affidavit Is As Under: I, Praveen Kumaar, S/O Radhakrishnan, Aged 33 Years, Currently Residing At J 338, J Pocket, Sarita Vihar, New Delhi - 110076, Hereby Solemnly Affirm & Sincerely State As Follows:

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)

case in ITA No.1695/Mds/2012 dated 15.06.2016 for A.Y.2009-10 which is reproduced as under: 5.5 With regard to the claim of exemption under section 10(23) of the income tax the relevant portions of the letter filed by the assessee is reproduced below in verbatim: -- "with reference to the above subject ... also treating certain unsecured loans of the trust has the income of the trust." The assessee has resorted to claim exemption under section 10(23), as an alternative source to claim exemption, when the assessee has left with no option. Having become aware that many of the loan creditors introduced

Prahar Foundation, Coimbatore vs. DCIT (Exemptions), Coimbatore

ITA 313/CHNY/2024[2014-15]Status: DisposedITAT Chennai15 May 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos. 313 & 314/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16) M/S. Prahar Foundation, Vs. The Deputy Commissioner Of No.11/4, R.V.P. Complex, Income Tax (Exemptions), Ivth Cross, Bharathi Park Road, Coimbatore Saibaba Colony, Coimbatore – 641 011. [Pan: Aabtp 4191N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 : 15.05.2024 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Manu Kumar Giri () The Instant Two Appeals Filed By The Assessee Are Directed Against The Orders Dated 15.11.2021 & 12.11.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Orders Passed By The Assessing Officer (Hereinafter Referred As To As ‘The Ao’) I.E; Dcit, Exemptions Circle, Coimbatore U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Dated 15.12.2016 & 26.12.2017 For Assessment Years 2014-15 & 2015-16 Respectively. 2. The Registry Has Noted Delay Of 752 & 755 Days In Filing The Appeals. Ld. Counsel For The Assessee Has Filed Affidavit Of The Trustee Who Is Also The Secretary Of The Trust. The Said Affidavit Is As Under: I, Praveen Kumaar, S/O Radhakrishnan, Aged 33 Years, Currently Residing At J 338, J Pocket, Sarita Vihar, New Delhi - 110076, Hereby Solemnly Affirm & Sincerely State As Follows:

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)

case in ITA No.1695/Mds/2012 dated 15.06.2016 for A.Y.2009-10 which is reproduced as under: 5.5 With regard to the claim of exemption under section 10(23) of the income tax the relevant portions of the letter filed by the assessee is reproduced below in verbatim: -- "with reference to the above subject ... also treating certain unsecured loans of the trust has the income of the trust." The assessee has resorted to claim exemption under section 10(23), as an alternative source to claim exemption, when the assessee has left with no option. Having become aware that many of the loan creditors introduced

Dy. Commissioner of Income Tax(E)-2(1), Mumbai, Cumbala Hill vs. The Gem and Jewellery Export Promotion Council, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 3158/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Apr 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 3158 & 3159/Mum/2023 (A.Ys. 2015-16 & 2016-17)

For Appellant: Biswanath DasFor Respondent: Nitesh Joshi
Section 11Section 11(2)Section 13(8)Section 143(2)Section 2(15)

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Shri R V Shah Charitable Trust, Bhavnagar vs. The Dy.DIT, CPC, Bengaluru Current Jurisdiction the ITO, Exemp., Bhavnagar

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

ITA 257/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri C. S. Sharma, Sr.DR
Section 10Section 10(23)(iv)Section 11Section 11(1)Section 143(1)Section 143(1)(a)Section 234BSection 246ASection 250

आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘एस. एम. सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD ] ] BEFORE MS

Di Educational Society, Hyderabad vs. Income Tax Officer, Exemption Ward-1(1), Hyderabad

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

ITA 270/HYD/2024[2017-18]Status: DisposedITAT Hyderabad15 Apr 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Di Educational Society, Vs. The Income Tax Officer, D.No.9, Chintalkunta, Exemption Ward – 1(1), Ngo Colony, L.B. Nagar, Hyderabad. Vanasthalipuram, Hyderabad, Telangana – 500070. Pan : Aabad9868K (Appellant) (Respondent) Assessee By: Shri Kumar Pal Tated, Ca. (Appeared Through Virtual Mode) Revenue By: Shri V. Mahidhar, Sr.Ar (Appeared Through Virtual Mode) Date Of Hearing: 15.04.2024 Date Of Pronouncement: 15.04.2024

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: Shri V. Mahidhar, Sr.AR
Section 10Section 10(23)Section 142(1)Section 143(2)Section 143(3)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD (Through virtual hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER

Diksha Manijari, Kolkata vs. I.T.O., Ward-1(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2661/KOL/2019[2016-17]Status: DisposedITAT Kolkata19 Feb 2024AY 2016-17

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 10Section 10(23)(iiiad)Section 12ASection 143(1)Section 143(3)Section 2(15)Section 263

allowed the deduction to the assessee by observing as under: “Less: Relief allowed by Ld. CIT(A)-25, Kol in terms of section 10(23)(iiiad) of the Act for the Asstt. Yr. 2015-16. Considering the order of Ld. CIT(A)-25, Koi addition made by A.O. CPC, Bangalore

Patheya Kan Sansthan, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 583/JPR/2019[2010-11]Status: DisposedITAT Jaipur13 Feb 2024AY 2010-11

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

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Anoop Singh,Addl.CIT
Section 11Section 12ASection 143(2)Section 143(3)Section 2Section 2(15)

section 2(15) for receipts from such profits, is adhered to.” 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 492/HYD/2023[2020-2021]Status: DisposedITAT Hyderabad12 Jan 2024AY 2020-2021

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director Of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Srikanth, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 12/01/2024

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 10Section 10(23)Section 143(1)Section 143(1)(a)

without adjudicating ground No.1 raised by the assessee before him has decided the issue of eligibility of the assessee to claim section 10(23) of the I.T. Act. In our view, once the assessee has no registration u/s 10(23) of the Act, then the income of the assessee

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 491/HYD/2023[2019-2020]Status: DisposedITAT Hyderabad12 Jan 2024AY 2019-2020

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director Of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Srikanth, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 12/01/2024

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 10Section 10(23)Section 143(1)Section 143(1)(a)

without adjudicating ground No.1 raised by the assessee before him has decided the issue of eligibility of the assessee to claim section 10(23) of the I.T. Act. In our view, once the assessee has no registration u/s 10(23) of the Act, then the income of the assessee

Aarambh Foundation, Indore vs. The CIT Exemption, Byhopal

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

Urban Development Authority (supra) has observed in para no.172 & 173 as under: “172. Yet another manner of looking at the definition together with Sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only

Media Research Users Council, Mumbai vs. DCIT (E) 2(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 4374/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2023AY 2013-14
Section 11Section 12ASection 2(15)Section 25Section 44A

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Media Research Users Council, Mumbai vs. ITO (E) 2(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 4373/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2023AY 2012-13
Section 11Section 12ASection 2(15)Section 25Section 44A

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Media Research Users Council, Mumbai vs. DDIT (E) I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 5002/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Dec 2023AY 2011-12
Section 11Section 12ASection 2(15)Section 25Section 44A

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Media Research Users Council, Mumbai vs. DDIT I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 5001/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 Dec 2023AY 2010-11
Section 11Section 12ASection 2(15)Section 25Section 44A

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

Media Research Users Council, Mumbai vs. Asst DIT I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 2057/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 Dec 2023AY 2009-10
Section 11Section 12ASection 2(15)Section 25Section 44A

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost

M.P.Madhyam, Bhopal vs. The DCIT Exemption, Bhopal

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

section 2(15) for receipts from such profits, is adhered to. 172. Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only at cost