Exempt - Year 2002 - Judgments

Apr 04 2002 (TRI)

New Era Education Society Vs. Dy. Director of It (Exemption)

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Apr-04-2002

Reported in: (2004)88TTJ(Delhi)87

..... any educational institution if it satisfies the following two conditions while disallowing the claim of exemption under section 10 22 the assessing officer has inter alia made the following observations ..... cases mentioned above we have examined the objections raised by the assessing officer while denying exemption under section 10 22 first reasoning related to the supervisory charges paid to certain .....

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Apr 04 2002 (HC)

New Era Education Society Vs. Dy. Director of It (Exemption)

Court: Delhi

Decided on: Apr-04-2002

Reported in: (2004)88TTJ(Del)97

..... ble supreme court in the case of aditanar educational institution supra has held that the exemption was given to the income of an educational institution such educational institution will not cease ..... cases mentioned above we have examined the objections raised by the assessing officer while denying exemption under section 10 22 22 first reasoning related to the supervisory charges paid to certain .....

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Dec 18 2002 (HC)

The Director of Income-tax (Exemptions) Vs. Paramartha Bhushanam, Sri ...

Court: Chennai

Decided on: Dec-18-2002

Reported in: (2003)182CTR(Mad)380

..... held that the assessing officer was justified in not granting exemption under section 11 of the act 2 the assessee preferred ..... maintenance of trust and charities and therefore the income was exempt under section 11 of the act consequently the appellate tribunal ..... holding that income derived by assessee by letting marriage hall exempted under section 11 of act of 1961 appellant tribunal committed .....

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Jul 19 2002 (HC)

Director of Income-tax (Exemption) Vs. Bharat Kalyan Pratishthan

Court: Delhi

Decided on: Jul-19-2002

Reported in: [2002]257ITR609(Delhi)

..... identity of the donors the assessing officer was justified in refusing exemption under section 11 of the act on this aspect the commissioner ..... assessed charitable trust was required to produce the donors to claim exemption for the funds received by it in the form of ..... to establish the identity of the donors the assessed was granted exemption for last several years for the similar donations received by .....

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Nov 26 2002 (HC)

Director of Income Tax (Exemptions) Vs. Estate of C. Audikesavalu Naid ...

Court: Chennai

Decided on: Nov-26-2002

Reported in: (2003)183CTR(Mad)338

..... that specified in section 11 5 and is therefore entitled for exemption under section 11 of the it act 2 the assessment year involved ..... different view and held that the assessee would be entitled to the exemption which was confirmed by the tribunal holding that by virtue of ..... of section 13 of the act and the assessee was entitled for exemption under section 11 of the act this order of the tribunal .....

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Jul 19 2002 (HC)

Director of Income Tax (Exemption) Vs. Bharat Kalyan Pratishthan

Court: Delhi

Decided on: Jul-19-2002

Reported in: (2002)176CTR(Del)541

..... 92 3 the main ground on which the assessed had been denied exemption under section 11 of the act was that the assessed trust ..... the identity of the donors the assessing officer was justified in refusing exemption under section 11 of the act on this aspect the commissioner ..... appeals has noticed that the trust has been granted exemption under sections 11 and 12 of the act for the last .....

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Jul 16 2002 (HC)

Director of Income-tax (Exemption) Vs. Sindhi Panchayat

Court: Delhi

Decided on: Jul-16-2002

Reported in: [2002]258ITR259(Delhi)

..... the assessment for the relevant assessment year the assessing officer disallowed exemption to the assessed under section 11 of the act on the ..... the cit a while holding that the assessed was entitled to exemption under section 11 of the act the commissioner accepted the ..... 1989 90 and found that the assessing officer himself allowed the exemption under section 11 to the assessed by observing that all the .....

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Mar 21 2002 (HC)

Director of Income-tax (Exemptions) Vs. Vasireddi Rajah Ramagopala Kri ...

Court: Chennai

Decided on: Mar-21-2002

Reported in: (2004)186CTR(Mad)205; [2003]263ITR144(Mad)

..... case the tribunal is right in law in holding that denial of exemption under section 11 should be restricted to the income arising from investments ..... 1 d of the act as the assessee is entitled to the exemption in full the tribunal s direction to the assessing officer to re ..... earlier judgment does not survive 5 as the assessee is entitled to exemption of its income under section 11 of the act there is no .....

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Feb 06 2002 (HC)

Trivandrum Club Vs. Asstt. Director of Income Tax (Exemption) and ors.

Court: Kerala

Decided on: Feb-06-2002

Reported in: [2002]256ITR61(Ker)

..... 1961 the petitioner is an assessee to income tax since 1972 73 the petitioner claimed exemption from payment of tax on the basis of the doctrine of mutuality it is the ..... tax constitution of india writ maintainabilitynotice under section 148 validity catch note petitioner club claimed exemption from payment of tax on the basis of doctrine of mutuality it is contention of .....

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Oct 09 2002 (HC)

Director of Income Tax (Exemption) Vs. Sikar Charitable Trust

Court: Delhi

Decided on: Oct-09-2002

Reported in: (2002)178CTR(Del)117

..... by the tribunal in the case of wardha charitable trust v addl director of it exemption in ita no 5959 del 92 pertaining to assessment year 1985 86 and relied upon .....

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