← All Phrases

“Section 3(2)”

Section References (mined)Section 3Section 3(2)14 judgments

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

ITA 789/JODH/2024[2024-25]Status: DisposedITAT Jodhpur22 Aug 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

Section 11Section 12ASection 3(2)Section 80Section 80G(5)

before the PCIT, Exemption, Jaipur which was not granted, and the present appeal are against such order. 1.9. As per Section 3(2) of The Madhav University, Pindwara (Sirohi) Act 2014, the movable and immovable properties specified in Schedule-I were to be vested in the University. 1.10. However ... sponsoring body and the management mutually agreed to get Madhav University assessed separately under its PAN (AASAM7855L) and complied with the requirements of Section 3(2) of The Madhav University, Pindwara (Sirohi) Act 2014. 1.12. The appellant applied for exemption under Section 12AA and Section 80(G) of the Income

MAHALAXMI INFRACONTRACT LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

penalty paid for an infringement of law. While passing the order, Hon'ble Supreme Court made the following observations: It is apparent that section 3(2) of the 1956 Act requires the payment of cess on the date prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

penalty paid for an infringement of law. While passing the order, Hon'ble Supreme Court made the following observations: It is apparent that section 3(2) of the 1956 Act requires the payment of cess on the date prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) -1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

penalty paid for an infringement of law. While passing the order, Hon'ble Supreme Court made the following observations: It is apparent that section 3(2) of the 1956 Act requires the payment of cess on the date prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess

ASHWIN S. MEHTA (LEGAL HEIR OF LATE RASILA S. MEHTA),MUMBAI vs. ACIT, CC- 4(1), MUMBAI

ITA 295/MUM/2024[2020-21]Status: DisposedITAT Mumbai13 Dec 2024AY 2020-21
For Appellant: Shri Dharmesh ShahFor Respondent: Dr. P. Daniel (Spl. Counsel for the Department)
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 3(2)Section 68

nincome on 10/01/2021 declaring a total income of INR 16,74,36,420. The\nassessee is a notified person since 04/01/2007 under section 3(2) of The\nSpecial Court (Trial of Offences Relating to Transactions in Securities) Act,\n1992. The return filed by the assessee was selected for scrutiny under ... during the course of hearing.\nThis is an undisputed fact which we noted that the assessee is a notified\nperson from 08.06.1992 under Section 3(2) of the Special Court Act. As per\nthe provisions of the Special Court Act contract entered into by a notified\nperson prior to notification

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD,

In the result, all the three appeals of the assessee are dismissed

ITA 664/HYD/2023[2018-19]Status: DisposedITAT Hyderabad24 Jul 2024AY 2018-19

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

affixed with a Welfare Fund Stamp valued at one hundred rupees. This requirement ensures assured contributions from practicing advocates. In terms of Section 3(2)(b) of the State Act, the Bar Council of Andhra Pradesh may make contributions to the fund. Voluntary donations from the Bar Council of India ... Association, individual advocates, or any other persons are also credited to the fund under Section 3(2)(c) of the State Act. Government grants from both the Central and State Governments contribute to the fund as specified in Section 3(2)(d) of the State Act. The fund also accrues

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD, HYDERABAD

In the result, all the three appeals of the assessee are dismissed

ITA 663/HYD/2023[2017-18]Status: DisposedITAT Hyderabad24 Jul 2024AY 2017-18

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

affixed with a Welfare Fund Stamp valued at one hundred rupees. This requirement ensures assured contributions from practicing advocates. In terms of Section 3(2)(b) of the State Act, the Bar Council of Andhra Pradesh may make contributions to the fund. Voluntary donations from the Bar Council of India ... Association, individual advocates, or any other persons are also credited to the fund under Section 3(2)(c) of the State Act. Government grants from both the Central and State Governments contribute to the fund as specified in Section 3(2)(d) of the State Act. The fund also accrues

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD

In the result, all the three appeals of the assessee are dismissed

ITA 662/HYD/2023[2016-17]Status: DisposedITAT Hyderabad24 Jul 2024AY 2016-17

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.R. Suresh, C.AFor Respondent: Shri Kumar Pranav, CIT(DR) &
Section 23Section 3

affixed with a Welfare Fund Stamp valued at one hundred rupees. This requirement ensures assured contributions from practicing advocates. In terms of Section 3(2)(b) of the State Act, the Bar Council of Andhra Pradesh may make contributions to the fund. Voluntary donations from the Bar Council of India ... Association, individual advocates, or any other persons are also credited to the fund under Section 3(2)(c) of the State Act. Government grants from both the Central and State Governments contribute to the fund as specified in Section 3(2)(d) of the State Act. The fund also accrues

ACIT 17(1) , MUMBAI vs. GUPTA C K , MUMBAI

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

ITA 123/MUM/2022[2016-17]Status: DisposedITAT Mumbai01 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Acit-17(1) Gupta C K O/O The Government Of India 21, K. T. Building, O/O The Dy. Cit Cirr 17(1), Devji Ratansey Marg, Masjid Vs. Kautilya Bhavan, Room No. 117, Bunder, Mumbai-400 009 Bkc, Bandra (E), Mumbai-400 051

For Appellant: Shri Rajen DamaniFor Respondent: Dr. Kishor Dhule
Section 250Section 50DSection 50ESection 54E

asset under Section 2(ea)(v) of the Act; and would, consequently, not be included in his net wealth liable to tax under Section 3(2) of the Act. 23. The Tribunal, and the authorities below, have relied on the fact that the appellants- assessees had filed their return

M/S.G.S. ATWAL & CO.(ENGG)(P)LTD,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

ITA 1009/KOL/2023[2018-19]Status: DisposedITAT Kolkata29 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

3(4), could be dealt with by the Custodian in such manner as the Special Court directed. Any person aggrieved by notification under section 3(2) or section 4(1) was entitled to file a petition of objection before the Special Court. By reason of section 11(1), the Special

M/S.G.S. ATWAL & CO.(ENGG) (P)LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

ITA 1008/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

3(4), could be dealt with by the Custodian in such manner as the Special Court directed. Any person aggrieved by notification under section 3(2) or section 4(1) was entitled to file a petition of objection before the Special Court. By reason of section 11(1), the Special

INCOME TAX OFFICER, KORAMANGALA BANGALORE vs. NADAKRISHNA THIMMAIAH, BANGALORE

ITA 653/BANG/2023[2007-08]Status: DisposedITAT Bangalore28 Feb 2024AY 2007-08
Section 132Section 139(1)Section 142(1)Section 143(2)Section 153A

presumption that the transaction made in the name of the wife and\nchildren is for their benefit. By Benami Amendment Act, 2016, Section 3 (2) of the\nBenami Transaction Act, 1988 the statutory presumption, which was rebuttable,\nhas been omitted. It is the case on behalf of the respondents that ... therefore in view\nof omission of Section 3(2) of the Benami Transaction Act, the plea of statutory\ntransaction that the purchase made in the name of wife or children is for their\nbenefit would not be available in the present case. Aforesaid cannot be accepted.\nAs held by this

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, appeal of the revenue in ITA No

ITA 130/BANG/2023[2007-2008]Status: DisposedITAT Bangalore28 Feb 2024AY 2007-2008
Section 132Section 139(1)Section 143(2)Section 153A

presumption that the transaction made in the name of the wife and\nchildren is for their benefit. By Benami Amendment Act, 2016, Section 3 (2) of the\nBenami Transaction Act, 1988 the statutory presumption, which was rebuttable,\nhas been omitted. It is the case on behalf of the respondents that ... therefore in view\nof omission of Section 3(2) of the Benami Transaction Act, the plea of statutory\ntransaction that the purchase made in the name of wife or children is for their\nbenefit would not be available in the present case. Aforesaid cannot be accepted.\nAs held by this

KRISHNA DEVI,GHAZIABAD vs. ITO, WARD- 1(3), GHAZIABAD

ITA 7590/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Nov 2023AY 2009-10

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 143(3)Section 144Section 147Section 148Section 2(14)Section 50C

2(14) of the Income Tax Act). 2. That she placed reliance on the Notification issued by the UP Government in powers of Section 3(2) of the UP Nagar Nigam Act, 1959 which says that Village Morti covered under the Nagar Nigam Ghaziabad w.ef. 25.11.1994. 3. That ITO Ward