Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

Bench: V.V.S.RAO,RAMESH RANGANATHAN

25. AIR 2004 SC 86 26. (1944) 1 All ER 119 27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: V.V.S.RAO,RAMESH RANGANATHAN

b) of the Act and to this extent the benefit of the exemption was not available. To this extent his view was the same as the view of his predecessor for the assessment year 1989-90. However, he proceeded to examine the case in the light of the judgment of the Madras High Court in the case of Thanthi Trust

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

8 (w.e.f. 1.6.1999).][Commissioner is not so satisfied:][Substituted by Act 49 of 1991, Section 7, for the proviso (w.e.f. 1.10.1991).] [Provided further that the provisions of this clause shall not apply in relation to any application made on or after the 1st day of June, 2007;] (aa) [the person in receipt of the income has made an application

The Commissioner of Income Tax I vs. M/s. Biological E. Ltd.,

Bench: V.V.S.RAO,SANJAY KUMAR

8. Learned counsel for respondent-Trust, however, defended impugned order dated 16.03.2010 passed by Learned Tribunal and argued that mere generation of surplus income year after year by educational activities would not lead to the conclusion that assessee/Trust is not carrying on activity in accordance with its objects. It is argued that basis of the order of cancellation under Section

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

8. The assessee filed a detailed reply to the notice. In the reply, the works and objects of the assessee-Trust were mentioned. It was further submitted that though the assessee-Trust may be earning some profits, but the utilization of that funds was for public utilities. The C.I.T. held that the activities of the assessee-Trust were

M/s Sri Surya Constructions vs. The Income Tax Officer

Bench: P.SAM KOSHY,N.TUKARAMJI

b. Further, the petitioner in the Written Statement stated that the entire amount towards the renting of the said equipments was cleared and that the petitioner was not liable to pay any amount to the respondent as alleged in the aforesaid suit. c. Thereafter, cross-examination of the Authorised Digitally Signed By:SARIKA BHAMOO VERMA Signing Date

The Commissioner of Income Tax-I vs. Sri Ashven Datla

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Trust. The predecessor of the defendants Late Tara Chand was inducted as tenant at Bhawan No.9, Advertand Marg, Rishikesh on property nos. 131 to 133 on 01.07.1956 on rent at the rate of Rs. 10 per month, as also on property nos. 135 & 136 on 01.06.1973 on rent at the rate of Rs. 10/- per month. The rent receipt

Commissioner of Income Tax - II vs. M/s. Inforaise Technologies Pvt. Ltd.,

trust, the usage of the institution or endowment and all lawful directions which a competent authority may issue in respect thereof and as carefully as a man of ordinary prudence would deal with such affairs, fund and properties if they were of his own. (2) A trustee shall, subject to the provisions of this Act, be entitled to exercise

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

8:: PSK,.I & I,NA,J ITI'A-500-2006 and batch commercial intention. It u,as the content,ion of the department that the management of HITEX is ear:ning huge arnounts of revenue from the hundred acres of land which HITEX has received from the appellant company. it was iurther r:ontention of the learned counsel

THE COMMISSIONER OF INCOME TAX vs. SRI METTAM PENCHALA NAIDU

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

charitable trust registered as such by the CIT, Orissa, under s.12A of the Act. For the assessment year 1985-86, it filed return disclosing loss of Rs. 15,76,880, before the ITO, Ward A, Circle II, Cuttack. The loss was arrived at after making provision for liabilities incurred, taking into account amounts receivable but not received. The Assessing Officer

The Commissioner of Income Tax III,. vs. Sri Sudhir Sanghi

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

charitable trust registered as such by the CIT, Orissa, under s.12A of the Act. For the assessment year 1985-86, it filed return disclosing loss of Rs. 15,76,880, before the ITO, Ward A, Circle II, Cuttack. The loss was arrived at after making provision for liabilities incurred, taking into account amounts receivable but not received. The Assessing Officer

Sri Rajesh Rawtani vs. The Income Tax Officer

The appeals are disposed off in the above

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

25 lacs which was credited to its interest account. The facts are that the assessee had applied for and was allotted tax free bonds during the relevant period. The interest sought to be taxed was for the period between the date of submission of application along with the money to the issuing agency i.e. the Railways and actual allotment

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

b) and (c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

TRUST, (REGD.) NO.33, CHALAKERE, K.R.PURAM HOBLI, BANASWADI POST, 42 BANGALORE-560 043, REPTD. BY ITS MANAGING TRUSTEE-CUM-SECRETARY, V.VENKATARAMA REDDY ...PETITIONER (BY SRI. P. KRISHNAPPA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT, M.S. BUILDING, BANGLAORE-560 001, REPTD. BY ITS PRINCIPAL SECRETARY 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY T.CHOWDAIAH ROAD KUMARA PARK WEST BANGALORE

The Commissioner of Income Tax-III, vs. Ms. Poornima Datla

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B, KOTA V.E.R.S.U.S. RESPONDENT :- M/S. AJIT SINGH, CHANDRA PRAKASH, CHOTA TALAB, KOTA JUDGMENT RESERVED ON : 28th November, 2016 JUDGMENT PRONOUNCED ON : 22nd December, 2016 HON'BLE MR.JAINENDRA KUMAR RANKA,J. Ms. Tanvi Sahai Adv. for petitioners. Mr. Mahesh Sharma Adv., Mr. T.C. Jain Adv. & Mr. V.K. Gogra Adv. for respondents. 3 JUDGMENT --------- 1. All these petitions involving common question