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“Section 10(230)(iv)”

Section References (mined)Section 10Section 10(230)(iv)4 judgments

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1),MUMBAI, MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

In the result, the grounds raised by the Revenue are dismissed

ITA 1261/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

fact that exemption u/s 10(23C) (iv) of the Act can be denied for a particular assessment year if the mandate of section 10(230)(iv) has not been followed by the assessee trust even though the registration continues? 3. Whether on the facts and circumstances of the case ... computing the income at Rs.7,36,56,999/- as under:- “7. Assessee has claimed that it is holding registration under section 10(230)(iv) and therefore income must be exempt from tax. However, it is observed that the assessee trust is in the activities fee and charges. Thus the income

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1),MUMBAI, MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

In the result, the grounds raised by the\nRevenue are dismissed\n13

ITA 1259/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Apr 2025AY 2016-17
Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

fact that exemption u/s\n10(23C) (iv) of the Act can be denied for a particular assessment\nyear if the mandate of section 10(230)(iv) has not been followed by\nthe assessee trust even though the registration continues?\n3. Whether on the facts and circumstances of the case ... would first take up Cross Objection No. 2, 3 & 4 raised by\nthe Assessee in relation to computation of income and exemption\nunder Section 10(230)(iv) of the Act. The main contention of the\nAssessee was that the funds under consideration could not be\ntreated as income

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

In the result, the grounds raised by the\nRevenue are dismissed\n13

ITA 1258/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2025AY 2015-16
Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

fact that exemption u/s\n10(23C) (iv) of the Act can be denied for a particular assessment\nyear if the mandate of section 10(230)(iv) has not been followed by\nthe assessee trust even though the registration continues?\n3. Whether on the facts and circumstances of the case ... would first take up Cross Objection No. 2, 3 & 4 raised by\nthe Assessee in relation to computation of income and exemption\nunder Section 10(230)(iv) of the Act. The main contention of the\nAssessee was that the funds under consideration could not be\ntreated as income

JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1805/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Feb 2024AY 2016-17

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 10Section 10(230)(iv)Section 143(1)(a)Section 143(3)Section 144BSection 2(15)

issue arising for consideration before us is the validity of the order passed by learned CIT (Exemption) withdrawing the approval granted under section 10(230)(iv) of the Act, that too, with retrospective effect Undisputedly, the assessee is a registered society created for the purpose of promotion of charitable objects ... assessee is not carrying out any charitable activities as envisaged in Section 2(15) read with section 10(230)(iv) and other enabling sections of Income tax Act in true spirit and intention. 20. As regards the first allegation relating to the alleged difference in foreign contribution shown