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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 2015 Page 1 of about 20 results (0.041 seconds)

Jan 06 2015 (HC)

Allahabad Young Mens Christian Association Vs. Chief Commissioner of I ...

Court : Allahabad

Decided on : Jan-06-2015

..... petitioner is an educational institution, who is providing education. no other activity was proved by the department. moreover, the ccit has already granted exempted under section 12a/12aa of the income tax act w.e.f. 1.4.2007. 12. before us the issue is whether the assessee society is engaged in charitable/educational activities or not. 13. the expression "charity" or ..... manage hostels for boys and students of our college for furtherance of their education." 3. the petitioner-assessee has applied for the registration under section 10(23c)(vi) of the income tax act which is as under : " ...any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause(iiiab ..... .) [2014] 367 itr 335/226 taxman 160/50 taxmann.com 139 (all.). 9. lastly, learned counsel readout the charitable purpose mentioned under section 2(15) of the income tax act 1961, and submits that the assessee is fulfilling all the conditions to avail the exemption. 10. on the other hand, learned counsel for the department justified the impugned order. ..... writ petition the petitioner-assessee has assailed the order dated 25.03.2009 passed by the chief commissioner of income tax, allahabad (hereinafter referred as ccit), whereby he has refused the registration of the petitioner-assessee under section 10(23c)(vi) of the income tax act. 2. the brief facts of the case are that the petitioner-assessee is a registered society registered .....

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Feb 18 2015 (HC)

Commissioner of Income-tax, Allahabad Vs. Anil Kumar Chadha

Court : Allahabad

Decided on : Feb-18-2015

..... are not identical, both have the different purposes. the hon'ble supreme court in the case of manish maheshwari (supra) observed that before the provisions of section 158bd of the income tax act, 1961, are invoked against a person other than the person whose premises have been searched under section 132 or documents and other assets have been requisitioned under section 132a, the ..... and valid and there is no question of law arises from the order of tribunal. hence, in view of the settled legal position, the proceedings under section 158bc of the income tax act, is illegal and invalid and the tribunal has rightly held that the provisions of section 158bc are not applicable in the case of present assessee, and due to this reasons ..... raj kapoor, the learned counsel for the assessee has supported the order passed by the tribunal. he submits that as per the language and provisions of section 158bc of the income tax act, where any search has been conducted under section 132 or books of accounts, other documents or assets are requisitioned under section 132a, in the case of any person, then, (a ..... period. 9. he further submits that as per section 132a(1)(c) and section 132a(3) of the income tax act, the assets which are requisitioned by authorised officer of income tax department, such assets will be treated as assets seized under section 132(1) or the income tax act, by the requisitioning officer from the custody of the person referred to in clauses (a), (b) or (c .....

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Nov 02 2015 (HC)

Manas Sewa Samiti Vs. Chief Commissioner of Income-tax

Court : Allahabad

Decided on : Nov-02-2015

..... year 2007-08, the total receipts was below the monetary limit of rs. 10 crores. as such, the petitioner fell under section 10(23c) (iiiad) of the income tax act (hereinafter referred to as the act). the returns were filed accordingly which were accepted by the department and the petitioner- society was declared non taxable. 2. for the assessment year 2007-08, the ..... , accordingly, disallowed the exemption claimed by the petitioner under section 10 (23c) (iiiad) of the act on the ground that the registration was required to be obtained under section 10(23c) (vi) of the act. the order of the assessing officer was confirmed by the income tax appellate tribunal. it is contended that an appeal is pending before the high court, under section ..... agarwal for the petitioner and shri ashok kumar along with sri ashish agarwal for the income tax department. 7. registration is granted under section 10 (23c) (vi) of the act. the relevant portion is extracted hereunder: "10. in computing the total income of a previous year of any person, any income falling within any of the following causes shall not be included -.... (23c) any ..... 260a of the act. 3. notwithstanding the aforesaid, the petitioner applied for registration under section 10(23c)(vi) of .....

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May 06 2015 (HC)

Commissioner of Income-tax-II, Agra Vs. Shyam Biri Works

Court : Allahabad

Decided on : May-06-2015

..... february 9, 2011, will be governed by the instructions on this subject, operative at the time when such appeal was filed. 12 this issues under section 268a(1) of the income-tax act, 1961. yours faithfully, (sd.) . (a.k. bharadwaj) under secretary to the government of india (itj-ii), cbdt" 8. prior to the aforesaid instructions, the cbdt had issued instructions no. ..... continue to be governed by relevant provisions of statute and rules. further, filing of appeal in cases of income-tax, where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12a of the income-tax act, 1961, shall not be governed by the limits specified in para 3 above and decision to file ..... order to give it a legislative measure, a new section 268a was inserted by the finance act, 2008 with retrospective effect from 1st april, 1999 in the income tax act, 1961. for ready reference, the said provision is extracted hereunder:--- "filing of appeal or application for reference by income-tax authority. 268a. (1) the board may, from time to time, issue orders, instructions or directions ..... assessee on the issue of maintainability of the instant appeal. reliance was placed on section 268a of the income tax act (hereinafter referred to as the act) as well as the instructions no.3 of 2011 dated 9th february, 2011 by the central board of direct taxes (hereinafter referred to as the cbdt) laying down the monetary limits for regulating the filing of the .....

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Dec 11 2015 (HC)

Commissioner of Income-tax Vs. Rashid Exports Industries

Court : Allahabad

Decided on : Dec-11-2015

..... (1) of the act and a notice under section 142(1) of the act was issued. the computation of total income was checked and the deduction claimed under sections 80hhc ..... and 80-ib of the act was scrutinized. the assessing authority, accordingly, ..... . 21. in the light of the aforesaid, we are of the opinion that the tribunal was justified in setting aside the order of the commissioner of income tax passed under section 263 of the act. the appeal fails and is dismissed. the question of law as modified above is answered in favour of the assessee and against the department. the appeal ..... facility, the facts in income tax appeal no. 734 of 2007 is being taken into consideration. 2. the assessee is a manufacturer and exporter. for the assessment year 2001-02, the assessee filed his return showing nil income claiming deductions under sections 80hhc and 80-ib of the income tax act, 1961 (hereinafter referred to as the act). the return of income was processed under section 143 .....

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Feb 16 2015 (HC)

Sanjeev Agrawal Vs. Income Tax Settlement Commissioner

Court : Allahabad

Decided on : Feb-16-2015

..... the business of purchase and sale of betel nuts and catechu. 2. the income tax department carried out a survey under section 133a of the income tax act (hereinafter referred to as the act) on 07.11.2006 at the business premises and godown of the petitioner. during the survey, the income tax department found the stock of betel nuts and catechu to the value of rs ..... act was a statement on oath which has evidentiary value and cannot be resiled by the petitioner. the learned counsel submitted that the ..... to the petitioner. instead of filing his return, the petitioner approached the settlement commission under section 245c of the act for settlement of his dispute. the settlement commission invited a report from the commissioner of income tax under section 245d(3) of the act and, based on the perusal of the record and report and after hearing the parties, the settlement commission ..... therefore, this error made by the petitioner at the time of giving his statement under section 133a of the act should be rectified. 6. the learned counsel submitted that this contention did not find favour with the settlement commission, inasmuch as the commissioner of income tax in his report contended that the statement given by the petitioner under section 133a of the .....

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Feb 05 2015 (HC)

Commissioner Income Tax Vs. Muzafar Nagar Development Authority

Court : Allahabad

Decided on : Feb-05-2015

..... the following terms: (i) non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under section 12aa (2) of the income tax act 1961 would not result in a deemed grant of registration; and (ii) the judgment of the division bench of this court in society for the promotion of education adventure sport ..... of six months as provided under section 12aa(2) of the income tax act, 1961 would result in deemed grant of registration; and (ii) whether the division bench judgment of this court in the case of society for the promotion of education, adventure sport ..... occasioned by a referring order of a division bench of this court dated 5 august 2013 and turns upon the interpretation of the provisions of section 12aa(2) of the income tax act 1961. the questions which have been formulated for decision are as follows: (i) whether the non disposal of an application for registration, by granting or refusing registration, before the expiry ..... return. the revenue had relied upon a judgement of the andhra pradesh high court in which it had been held that there was no provision in the act or the rules requiring an income tax officer to pass an order on an application filed by the assessee subsequent to the time given to him for filing his return pursuant to a notice under .....

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Aug 21 2015 (HC)

Commissioner of Income-tax -II, Agra Vs. Dimpal Yadav

Court : Allahabad

Decided on : Aug-21-2015

..... to the assessment year 2006-07. the assessee claims to be deriving income from companies for her services as a director, income from house property and income from business of purchase and sale of foodgrains. the return was processed under section 143(1) of the income tax act, 1961 (hereinafter referred to as the act) but subsequently, the case was selected for scrutiny and, accordingly, notice under ..... order under section 143(3) of the act on a total income of rs.11,52,470/-. while considering the matter ..... section 143(2) of the act was issued. the assessing officer passed an assessment .....

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Oct 08 2015 (HC)

Ravi Agarwal Vs. Assistant Commissioner of Income-tax, Circle-II, Bare ...

Court : Allahabad

Decided on : Oct-08-2015

..... why the loans and advances taken from sarnath finance ltd. should not be treated as a deemed dividend in view of the provision of section 2(22)(e) of the income tax act (hereinafter referred to as the "act"). the assessing authority, after considering the explanation held, that the alleged loan taken by the appellant was a deemed dividend and, therefore an ..... application seeking permission to add an additional ground, which was rejected. thereafter an application under section 254 of the act was filed which was also rejected. the appellant thereafter preferred an appeal before the high court under section 260a of the act, being income tax appeal no.190 of 2014, in which it was held that the tribunal had not considered the nature of ..... the transaction of the company before determining as to whether the exclusionary clause (ii) of section 2(22)(e) of the act was attracted or not and, accordingly, remanded the matter ..... money by the company is a substantial part of the business of the company. the words "substantial part of the business" has not been defined under the act. 9. the bombay high court in cit v. parle plastics ltd. [2011] 196 taxman 62/[2010] 8 taxmann.com 155 explained as to what would constitute a "substantial part of the business". the bombay .....

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Feb 05 2015 (HC)

Rajendra Kumar Gupta Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Decided on : Feb-05-2015

..... be listed before the appropriate bench for resolution of the writ petitions in light of the questions so answered. 3. proceedings for reassessment were initiated under section 148 of the income tax act, 1961 it act by a notice dated 10 february 2004. on 11 february 2005, notices were issued under section 142 (1) and section 143 (2) for assessment year 1997-98 on ..... act, 1973 (46 of 1973) and the foreign contribution (regulation) act, 1976 (49 of 1976),- (a) no non-resident indian or overseas corporate body who or ..... 1) shall apply to foreign exchange which is required to be brought into india under any of the said acts - (i) the foreign exchange regulation act, 1973 (46 of 1973); or (ii) the income-tax act, 1961 (43 of 1961), read with the foreign exchange regulation act, 1973 (46 of 1973), if the period within which such foreign exchange is to be brought into india ..... india by virtue of the constitution or the citizenship act, 1955 or if such person held, at any time, an indian passport. section 6 provides for immunities in the following terms: "6. immunities. (1) notwithstanding anything contained in the wealth-tax act, 1957 (27 of 1957), the gift-tax act, 1958 (18 of 1958), the income-tax act, 1961 (43 of 1961), the foreign exchange regulation .....

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