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Documents citing Commissioner Of Income Tax - ... vs Gujarat Maritime Board on 17 February, 2020

M/S. Amala Jyothi Vidya Kendra Trust, ... vs Principal Commissioner Of Income-Tax ... on 1 December, 2023

13. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act, presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled.
Income Tax Appellate Tribunal - Bangalore Cites 27 - Cited by 0 - Full Document

M/S. Adarsh Vidya Kendra Trust, ... vs Principal Commissioner Of Income Tax ... on 1 December, 2023

13. The learned Pr.Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act, presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled.
Income Tax Appellate Tribunal - Bangalore Cites 27 - Cited by 0 - Full Document

Akash Education And Development Trust, ... vs The Principal Commissioner Of Income ... on 2 February, 2024

14. On the fact and circumstances of the case, under the provisions of law, The Principal Commissioner of Income Tax, Central Range, Bangalore erred in not following the ratio laid down by Hon'ble High Court of Gujarat in case of CIT, Gandhinagar Vs Gujarat Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by Hon'ble Supreme Court in (2022) 143 Taxmann.com 278 (SC) wherein it is held that, for the reasons not provided for in the provisions of Sec. 12AA(3) of the Income Tax Act, 1961, presently Sec. 12AB(4) of the Income Tax Act, 1961, the registration granted to the trust cannot be cancelled.
Income Tax Appellate Tribunal - Bangalore Cites 49 - Cited by 0 - Full Document

M/S. Amala Jyothi Vidya Kendra Trust , ... vs The Pr. Commissioner Of Income Tax, ... on 16 April, 2024

13. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act which was in existence at that point of time and presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled.
Income Tax Appellate Tribunal - Bangalore Cites 30 - Cited by 0 - Full Document

M/S. Adarsh Vidya Kendra Trust, ... vs The Pr. Commissioner Of Income Tax, ... on 16 April, 2024

13. The learned Pr. Commissioner of Income Tax (Central), Bengaluru erred in not following the ratio laid down by High Court of Gujarath in the case of Commissioner of Income Tax, Gandhinagar Vs. Gujarath Maritime Board (2021) 123 Taxmann.com 35 (Guj) confirmed by SC in (2022) 143 Taxmann.com 278 (SC) (and also Director of Income Tax (Exemption) V. North Indian Association (2017) 79 Taxmann.com 410 (Bombay) & Commissioner of Income Tax (Exemptions) V. Mumbai Metropolitan Region Development Authority (2020) 115 Taxmann.com 71 (Bombay)], wherein it is held that, for the reasons not provided for in the provisions of section 12AA(3) of the act which was in existence at that point of time and presently 12AB(4) of the act, the registration granted to the trust cannot be cancelled.
Income Tax Appellate Tribunal - Bangalore Cites 30 - Cited by 0 - Full Document
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