“Section 10(23)(v)”

Section References (mined)Section 10Section 10(23)(v)6 judgments

SRI VARAHA LAKSHMI NARASIMHA SWAMY DEVASTANAM,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME (EXEMPTION CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 430/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2020-21

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.430/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2020-21) Sri Varaha Lakshmi Narasimha Swamy Devstanam V. Asst. Cit #1, Simhagiri Hills, Simhachalam Road Exemption Circle Simhachalam – 530028, Visakhapatnam Income Tax Office C.R. Building “Annex” Andhra Pradesh M.G. Road Vijayawada – 520002 [Pan: Aaals1522P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 10(23)(v)Section 143(2)Section 143(3)Section 80G

short ‘Act’) dated 20.09.2022. 2. Brief facts of the case are that, assessee is a religious institution having Registration under section 10(23)(v) of the Act. Assessee also runs petrol bunks at the foothill of the temple to facilitate the filling of petrol for the vehicles of the temple

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016

For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)

Section 10Section 115BSection 12ASection 143(2)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

GURUDWARA KALGIDHAR SINGH SABHA,NEW DELHI vs. ITO (E) WARD - 1(2), NEW DELHI

In the result, appeal of the Assessee dismissed

ITA 7984/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Feb 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri G.S. Kohli, C.AFor Respondent: Date of Hearing : 18.02.2021

Section 10Section 147Section 148Section 194ASection 194ISection 69C

purpose of section 10(23C)(v), the finding of the Assessing Officer that the assessee is not approved for the purpose of section 10(23)(v) is upheld. Grounds of appeal nos. 2 and 5 are dismissed.” 4. Learned Counsel for the Assessee reiterated the submissions made before the authorities